From Marks & Spencer to X holding : a (critical) overview and some open issues /; Bruno da Silva --; Eight points as to why the X holding judgment is incorrect /; Dennis Weber --; X holding : a denial of justice /; Servaas van Thiel --; X holding : looking beyond loss relief issues /; Joachim Englisch --; Marks & Spencer group relief litigation : the no possibilities test /; Paul Farmer & Alison Last --; Philips Electronics UK Ltd v. HMRC : host state restrictions on use of host state losses /; Rupert Shiers --; X holding : the morning after in the Netherlands /; Thies Sanders --; From Bosal holding to X holding : the future of tax base protection in the Netherlands /; Otto Marres --; Denmark : joint taxation /; Arne Møllin Ottosen and Michael Nørremark --; Cross-border VAT grouping /; Gert-Jan van Norden --; Future of group taxation : the CCCTB /; Jan van de Streek --; Report of the seminar from Marks & Spencer to X holding : the future of cross-border group taxation /; Bruno da Silva

1. Corporations -- Taxation -- Law and legislation -- European Union countries -- Congresses