Judgment of the Court (Second Chamber) of 14 September 2017
The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division)
Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Scope — Tax legislation of a Member State — Corporation tax — Tax credit — Pension funds — Refusal to grant the tax credit to shareholders not subject to tax on investment income for dividends arising from foreign income — Interpretation of the judgment of 12 December 2006, Test Claimants in the FII Group Litigation (C‑446/04, EU:C:2006:774) — Tax credit unlawfully withheld — Remedies
Case C-628/15
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2016:1002 |
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Judgment
ECLI:EU:C:2017:687 |
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