Marks & Spencer Plc v Halsey (Case C-446/03)

Core Citations

CONSIDERS

RESUELVE RECURSO

• Marks & Spencer Plc v Halsey (Case C-446/03)

CONSIDERS

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-402
• Finance Act 2006

REPORTED OPINION OF in

• 8 ITL Rep 1012
• 8 ITL Rep 1012
• 8 ITLR 1012

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• [2006] BTC 346
• [2006] STC 1235
• [2006] STI 1352
• [2006] 3 CMLR 8

CITED in

• Marks & Spencer Plc v Halsey (Inspector of Taxes)

APPEAL RESOLVED in

• Marks & Spencer Plc v Halsey (Case C-446/03)

CONSIDERED in

• Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
• Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)
• The Claimants Listed in the Group Register of the Loss Relief Group Litigation Order v The Commissioners for HM Revenue & Customs

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• Marks & Spencer Plc v HM Revenue and Customs

This document cites

• Income and Corporation Taxes Act 1988
• Finance Act 2006
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• X AB y Y AB contra Riksskatteverket.



See all quotations

• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Futura Participations SA and Singer v Administration des contributions.