Resumen de Marks & Spencer: are national tax systems éclairé?

Sjoerd Douma, Caroline Naumburg

• In this article, the authors analyse the effect of the ECJ judgment in Marks & Spencer on selected group taxation systems in the European Union. The objective is to ascertain to what extent the ECJ's arguments in Marks & Spencer are relevant and apply to the tax systems of other Member States, excluding UK group relief. The authors discuss the group relief regimes in Sweden, Germany, and the Netherlands