Volume 39 (2011) / Issue 5

Bruno da Silva, 'From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation in the European Union' (2011) 39 Intertax, Issue 5, pp. 257–265

Abstract

On 28 April 2010, the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam organized the seminar 'From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation'. The purpose was to debate the Court of Justice (CJ)'s decision in the X Holding case and its possible impact on the Dutch fiscal unity and in the United Kingdom (considering both the Marks & Spencer and Phillips Electronics cases) and to analyse future trends on cross-border group taxation (with special attention to the Danish cross-border group taxation, group taxation in the Value-Added Tax (VAT), and group taxation in the Common Consolidated Corporate Tax Base (CCCTB)). The seminar was divided into four panels and gathered experts from the Netherlands and across Europe to discuss the above-mentioned topics.

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ISSN: 0165-2826
ID: TAXI2011030