This document is an excerpt from the EUR-Lex website
Document C2005/182/51
Case C-203/05: Reference for a preliminary ruling from the Special Commissioners by order of that court of 3 May 2005 in Vodafone 2 v Her Majesty's Revenue and Customs
Case C-203/05: Reference for a preliminary ruling from the Special Commissioners by order of that court of 3 May 2005 in Vodafone 2 v Her Majesty's Revenue and Customs
Case C-203/05: Reference for a preliminary ruling from the Special Commissioners by order of that court of 3 May 2005 in Vodafone 2 v Her Majesty's Revenue and Customs
IO C 182, 23.7.2005, p. 29–29
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
23.7.2005 |
EN |
Official Journal of the European Union |
C 182/29 |
Reference for a preliminary ruling from the Special Commissioners by order of that court of 3 May 2005 in Vodafone 2 v Her Majesty's Revenue and Customs
(Case C-203/05)
(2005/C 182/51)
Language of the case: English
Reference has been made to the Court of Justice of the European Communities by direction of the the Special Commissioners of 3 May 2005, received at the Court Registry on 9 May 2005, for a preliminary ruling in the proceedings between Vodafone 2 and Her Majesty's Revenue and Customs on the following questions:
1. |
Do Articles 43, 49 and/or 56 of the EC Treaty preclude national tax legislation such as that at issue in the main proceedings which provides in specified circumstances for the imposition of a charge to tax upon a company resident in that Member State (‘the Resident Company’) in respect of the profits of a company controlled by it (‘the Controlled Company’) which is resident in another Member State and subject to a lower level of taxation, and in particular:
and in each case, the consequences referred to do not apply in respect of any company established in the Member State in which the Resident Company is established? |
2. |
Would the answer to the Question put at 1 be different if:
|
3. |
Are there circumstances in which:
on the ground that such reliance or the accrual of such rights would be an abuse of those rights? If there are such circumstances, what guidance does the Court of Justice consider it appropriate to give as to how the Special Commissioners should determine, in the factual context of this case, whether there are such circumstances or whether there is such an abuse? |
4. |
Do Articles 56 and 58(1 )(a) of the EC Treaty and Declaration No. 7 of the Maastricht Treaty preclude national tax legislation of a Member State such as that at issue in the main proceedings where one or more exemptions to the application of that legislation would be available but for an amendment to such legislation having effect after 1 January 1994? |
5. |
Do Articles 43, 49 and/or 56 of the EC Treaty preclude national tax legislation such as that at issue in the main proceedings where that legislation would not apply if the Resident Company capitalised the Controlled Company with debt rather than equity? |
6. |
Do Articles 43, 49 and/or 56 of the EC Treaty preclude national tax legislation such as that at issue in the main proceedings where one or more exemptions to the application of that legislation would be available if the Controlled Company's income in the other Member State either:
|