Final Losses’ after the Decision in Commission v. UK (‘Marks & Spencer II’)

Abstract:

In infringement proceedings against the United Kingdom (Case C-172/13, Commission v. UK (‘Marks & Spencer II’)), the European Court of Justice had the chance to clarify its Marks & Spencer doctrine and the scope of ‘final losses’ when examining its technical implementation under the UK group relief system. However, the Court refrained from giving a clear answer and (again) left the reader with a number of open and new questions. This article gives a critical analysis on the judgment and evaluates its potential impact on the scope of the term ‘final losses’.