Court of Justice 7 April 2005, C-446/03 (Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).)
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European Union · · · Cited by 15 · 07-04-2005
Opinion of the Advocate-General Opinion of the Advocate-General 1. In this case the Court is called upon to clarify the effect of the EC Treaty provisions concerning freedom of establishment on the tax regime governing groups of companies in a Member State.
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