Judgment of the Court (Grand Chamber) of 13 December 2005.
Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Articles 43 EC and 48 EC - Corporation tax- Groups of companies - Tax relief - Profits of parent companies - Deduction of losses incurred by a resident subsidiary- Allowed - Deduction of losses incurred in another Member State by a non-resident subsidiary - Not included.
European Court Reports 2005 Page I-10837