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Lidl Belgium

Simon Whitehead, partner, Dorsey & Whitney London, highlights the significance of the Advocate General's opinion in the Lidl Belgium case

 
Simon Whitehead partner Dorsey & Whitney London highlights the significance of the Advocate General's opinion in the Lidl Belgium case
 
The judgment in C-446/03 Marks & Spencer v Halsey has received varied treatment by the Advocates-General who have subsequently offered their opinions to the European Court on how to interpret and apply it. From her opinion last Thursday in C-414/06 Lidl Belgium where the UK's Advocate-General to the Court Eleanor Sharpston QC stands in this debate is now crystal clear and it is a position taxpayers will favour. Whether that clarity will show through into the Court's judgment is another matter.
 
We know from the judgment in...

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