Judgment of the Court (Grand Chamber) of 12 December 2006.
Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Freedom of establishment - Free movement of capital - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.
Case C-446/04.
Reports of Cases
2006 I-11753
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2006:240 |
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Judgment
ECLI:EU:C:2006:774 |
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