Jugdment of the UK Supreme Court of 22 May 2013 on the Marks and Spencer case – Sentencia del Tribunal Supremo del RU sobre el caso Marks and Spencer

UKSupremeCourtJugdment of the UK Supreme Court of 22 May 2013 on the Marks and Spencer case

Tom O’Shea has send us a link to the Judgment of the UK Supreme Court on the Marks and Spencer case.

Jugdment of the UK Supreme Court of 22 May 2013 on the Marks and Spencer case

Conclusion:

“I would answer the first issue by rejecting the alternative contended for by HMRC. I would hold that the question for inquiry is whether the claimant company has been able to show, on the basis of the circumstances known at the date when it makes its claim, that there has been no possibility of the losses in question being utilised in the Member State of the surrendering company in any accounting period prior to the date of the claim and no possibility of such utilisation in the accounting period in which the claim is made or in any future accounting periods. The consequence of this finding is that the third issue does not need to be answered. The parties will be heard as to the answers to be given to the three remaining issues at a later date”.

Many thanks for this piece of information, dear Tom.

Tom O’Shea nos ha enviado un enlace a la sentencia del Tribunal Supremo del Reino Unido sobre el caso Marks and Spencer. Reproducimos la conclusión de dicha resolución.

“Corresponde responder a la primera cuestión rechazando la alternativa discutida por la Administración Tributaria (HMRC). Debe mantenerse que la cuestión disputada es si la sociedad recurrente ha sido capaz de demostrar, a partir de las circunstancias conocidas en el fecha de su recurso, que no ha existido posibilidad de compensar las pérdidas en el estado miembro de la sociedad en ningún período impositivo anterior a la fecha del recurso y que no existía posibilidad de dicha compensación en el período del recurso ni en los períodos posteriores. La consecuencia de esta consideración es que no es necesario responder a la tercera cuestión. Se dará audiencia a las partes sobre las tres cuestiones restantes en una fecha posterior” (traducción no oficial).

Muchas gracias por la información, querido Tom.

One thought on “Jugdment of the UK Supreme Court of 22 May 2013 on the Marks and Spencer case – Sentencia del Tribunal Supremo del RU sobre el caso Marks and Spencer

  1. If there is no further reference to the ECJ it looks like one more hearing next November to conclude matters…….!

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