Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses

Thomas Rønfeldt

Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses

Thomas Rønfeldt

Research output: Contribution to journal › Journal article › Research › peer-review

Original language	English
Journal	Intertax
Volume	43
Issue number	11
Pages (from-to)	688-708
Number of pages	21
ISSN	0165-2826
Publication status	Published - Nov 2015

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Cite this

@article{595e0f85d58042b1a5fb49d5aa093c05,

title = "Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses",

author = "Thomas R{\o}nfeldt",

year = "2015",

month = nov,

language = "English",

volume = "43",

pages = "688--708",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "11",

}