Case C-446/03, Marks & Spencer plc v. David Halsey (HM Inspector of Taxes), Judgment of the Court of Justice (Grand Chamber) of 13 December 2005, nyr. - Common Market Law Review View Case C-446/03, Marks & Spencer plc v. David Halsey (HM Inspector of Taxes), Judgment of the Court of Justice (Grand Chamber) of 13 December 2005, nyr. by - Common Market Law Review Case C-446/03, Marks & Spencer plc v. David Halsey (HM Inspector of Taxes), Judgment of the Court of Justice (Grand Chamber) of 13 December 2005, nyr. 43 3 Common Market Law Review