Judgment of the Court (Fifth Chamber) of 8 March 2001.
Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Freedom of establishment - Free movement of capital - Advance payment of corporation tax on profits distributed by a subsidiary to its parent company - Parent company having its seat in another Member State - Breach of Community law - Action for restitution or action for damages - Interest.
Joined cases C-397/98 and C-410/98.
Reports of Cases
2001 I-01727
Links to the texts
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Opinion
ECLI:EU:C:2000:431 |
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Judgment
ECLI:EU:C:2001:134 |
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