Order of the Court (Fourth Chamber) of 23 April 2008.
The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
First subparagraph of Article 104(3) of the Rules of Procedure - Freedom of establishment - Free movement of capital - Direct taxation - Corporation tax - Share dividends paid to a resident company by a non-resident company - Rules on controlled foreign companies (‘CFCs’) - Situation as regards a non-member country - Classification of claims brought against the tax authority - Liability of a Member State for breach of Community law.
Case C-201/05.
Reports of Cases
2008 I-02875
Links to the texts
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Order
ECLI:EU:C:2008:239 |
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