Advanced

Cross-Border Loss Relief and Finality of Losses after Marks & Spencer

Hagenkamp, Sebastian LU (2012) HARN60 20121
Department 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:
author
Hagenkamp, Sebastian LU
supervisor
organization
course
HARN60 20121
year
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},
  keyword      = {Final losses,Cross-border loss relief,Marks & Spencer,Oy AA,Lidl Belgium,Krankenheim,Philips Electronics,A Oy 2},
  language     = {eng},
  note         = {Student Paper},
  title        = {Cross-Border Loss Relief and Finality of Losses after Marks & Spencer},
  year         = {2012},
}