TaxCorporate TaxM&S case may return to ECJ

M&S case may return to ECJ

Continued uncertainty over meaning of judgment prompts possible referral back to Europe

M&S’s loss relief action may return to the European Court of Justice, the
FT has reported. The case has returned to the High Court last week.

Both sides were apparently adopting different interpretations of the ECJ
decision, raising the prospect of further clarification being required from
European judges.
Mr Justice Park, hearing the case, said that it might be worth referring the
matter back to the ECJ immediately.

HMRC has also apparently rejected a settlement of the case, according to M
&S’s lawyers.

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