Judgment of the Court (Eighth Chamber) of 13 November 2014

European Commission v United Kingdom of Great Britain and Northern Ireland

Failure of a Member State to fulfil obligations — Freedom of establishment — Free movement of capital — Articles 49 TFEU and 63 TFEU — Articles 31 and 40 of the EEA Agreement — National tax legislation — Attribution of gains to participators in close companies — Different treatment of resident and non-resident companies — Wholly artificial constructions — Proportionality

Case C‑112/14

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)