Rita de la Feria: on the K case and the Marks & Spencer exception

Professor Rita de la Feria (Durham University) has published a relevant comment to the ECJ K case (C-322/11) on the DELI Blog.

In her view “whilst the justifications accepted by the Court for the restrictions [to the free movement of capital], namely safeguarding the balance of taxing powers, and the need to ensure the cohesion of the tax system, are indeed convincing, the arguments presented for their proportionality are rather less so”.

I recommend to read the full post: A Missed Opportunity to Clarify Marks & Spencer on Tax Deductibility of Losses: The CJEU decision in K.

Many thanks, for your interesting thoughts, Professor De la Feria.

Pedro M. Herrera

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