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