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Court of Justice of the European Union · Judgment

C-446/03Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes)

Decided
2005-12-13
ECLI
ECLI:EU:C:2005:763
CELEX
62003CJ0446
Finality
Final, the decision cannot be appealed

The court's own keywords

Articles 43 EC and 48 EC - Corporation tax- Groups of companies - Tax relief - Profits of parent companies - Deduction of losses incurred by a resident subsidiary- Allowed - Deduction of losses incurred in another Member State by a non-resident subsidiary - Not included.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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