Cross-Border Loss Relief and Finality of Losses after Marks & Spencer
(2012) HARN60 20121Department of Business Law
- Abstract
- This paper seeks to examine the possibilities for cross-border loss relief in the light of the term “final losses”, which the ECJ has introduced in its judgement in Marks & Spencer. In order to get an understanding of the status of Union Law as it stands to date this paper analyses the relevant ECJ cases. The relevance and influence of Union Law on Member States’ legislation is assessed by examining the follow-up cases of Marks & Spencer in the UK, as well as the relevant Swedish and German cases.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2596790
- author
- Hagenkamp, Sebastian LU
- supervisor
- organization
- course
- HARN60 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Final losses, Cross-border loss relief, Marks & Spencer, Oy AA, Lidl Belgium, Krankenheim, Philips Electronics, A Oy 2
- language
- English
- id
- 2596790
- date added to LUP
- 2012-06-25 12:07:01
- date last changed
- 2012-06-25 12:07:01
@misc{2596790, abstract = {{This paper seeks to examine the possibilities for cross-border loss relief in the light of the term “final losses”, which the ECJ has introduced in its judgement in Marks & Spencer. In order to get an understanding of the status of Union Law as it stands to date this paper analyses the relevant ECJ cases. The relevance and influence of Union Law on Member States’ legislation is assessed by examining the follow-up cases of Marks & Spencer in the UK, as well as the relevant Swedish and German cases.}}, author = {{Hagenkamp, Sebastian}}, language = {{eng}}, note = {{Student Paper}}, title = {{Cross-Border Loss Relief and Finality of Losses after Marks & Spencer}}, year = {{2012}}, }