Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2008
Some consider the issues in the European Court ofJustice’s Lidl Belgium (C-414/06) case to be a questionof symmetry in tax law. Others call the case‘‘Marks & Spencer revisited on the branch level.’’ In fact,both statements are correct. The question is whetherthe country of the head...