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European Union
Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03)
Judgment
Question 1
47

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

Judgment of 13 Dec 2005law://eu/cjeu/2003/c-446-03/para_47@2026-11-10

47As regards the second justification, relating to the danger that losses would be used twice, it must be accepted that Member States must be able to prevent that from occurring.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-446/03 · ECLI:EU:C:2005:763
Decided: 13 Dec 2005
Procedure: Preliminary reference · referred by the High Court of Justice of England and Wales, Chancery Division (United Kingdom)
Applicant: Marks & Spencer plc
Defendant: David Halsey (Her Majesty's Inspector of Taxes)
Rapporteur: C. Gulmann
Advocate General: M. Poiares Maduro
Bench: 13 judges
V. Skouris, P. Jann, C.W.A. Timmermans, A. Rosas, C. Gulmann, A. La Pergola, J.-P. Puissochet, R. Schintgen, N. Colneric, J. Klučka, U. Lõhmus, E. Levits, A. Ó Caoimh
Language: English
Official: CURIA · EUR-Lex 62003CJ0446

Topics

Freedom of establishment

History · 1 version

13 Dec 2005Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Interpreted by the courts in 2: Skatteverket v Memira Holding AB (C-607/17); Skatteverket v Holmen AB (C-608/17)
Cited by 11: Anonymi Geniki Etairia Tsimenton Iraklis (AGET Iraklis) v Ypourgos Ergasias, Koinonikis Asfalisis kai Koinonikis Allilengyis (C-201/15); Lexel AB v Skatteverket (C-484/19); Edil Work 2 Srl. and S.T. Srl v STE Sàrl (C-276/22); AURES Holdings a.s. v Odvolací finanční ředitelství (C-405/18)2 provisions; Skatteverket v Memira Holding AB (C-607/17)3 provisions; Skatteverket v Holmen AB (C-608/17)4 provisions; X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17); Sofina SA and Others v Ministre de l'Action et des Comptes publics (C-575/17); NN A/S v Skatteministeriet (C-28/17)2 provisions; A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16)4 provisions; Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin (C-388/14)5 provisions
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Petri Manninen (C-319/02); Futura Participations SA and Singer v Administration des contributions (C-250/95); Commission of the European Communities v French Republic (C-270/83); Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes) (C-264/96); Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie (C-9/02); Metallgesellschaft Ltd and Others, Hoechst AG and Hoechst (UK) Ltd v Commissioners of Inland Revenue and HM Attorney General (C-397/98); Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt (C-307/97)