Judgment of the Court (Grand Chamber) of 12 December 2006.
Test Claimants in Class IV of the ACT 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 - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.
Case C-374/04.
Reports of Cases
2006 I-11673
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2006:139 |
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Judgment
ECLI:EU:C:2006:773 |
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