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Marks and Spencer

 
Christopher Vajda QC and Josh Holmes Monckton Chambers explain how the European Court has succeeded in giving Christmas presents both to the Member States and Marks and Spencer
 
On 13 December 2005 the ECJ delivered its eagerly awaited judgment in Case C-446/03 Marks and Spencer plc v Halsey on the extent to which a Member State may compatibly with Community law restrict the applicability of group relief to losses sustained by subsidiaries that are resident or trading within that State. The importance of the case to national governments is apparent from the fact that so many chose to intervene in support of the United Kingdom seven of them participating in the oral hearing. The ECJ's judgment may well allow Marks and Spencer (M&S) to succeed on at least part...

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