Judgment of the Court (Grand Chamber) of 12 September 2006.

Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.

Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.

Freedom of establishment - Law on controlled foreign companies - Inclusion of the profits of controlled foreign companies in the tax base of the parent company.

Case C-196/04.

Reports of Cases

2006 I-07995