Cross-border loss relief in Latvia: the lessons to be learned

• Autores: Julija Petkevica
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 8-9, 2007, págs. 424-427
• Idioma: inglés
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• Dialnet Métricas: 4 Citas
• Resumen

  • This note considers the implications of the decision of the European Court of Justice in Marks & Spencer and the amendments recently made to the relevant Latvian loss relief rules.