“…tablishment such as that at issue in the present case (see, to that effect, judgment of 3 February 2015, European Commission v UK (Case C-172/13) EU:C:2015:50, [2015] STC 1055, [2015] Ch 394, para 24).…”
“…Case C-172/13 European Commission v UK [2015] Ch 394; [2015] STC 1055 was a decision of the Grand Chamber in infraction proceedings against the UK in respect of the modified group relief rules introduced following M&S, which in b…”