Court of Justice 19 July 2012, C‑123/11 (A Oy.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The name Marks & Spencer is actually that of a chain of department stores. In the Court’s case-law on tax law, however, it stands for an express recognition that the allocation of taxation powers among the Member States may justify restrictions of the freedom of establishment.