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Domain: All, CELEX number: 62004C?0446, Search language: French
Judgment of the Court (Grand Chamber) of 12 December 2006.
Test Claimants in the FII 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 - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.
Case C-446/04.
ECLI identifier: ECLI:EU:C:2006:774
More informationLess information
- CELEX number:
- 62004CJ0446
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 12/12/2006
Opinion of Mr Advocate General Geelhoed delivered on 6 April 2006.
Test Claimants in the FII 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 - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.
Case C-446/04.
ECLI identifier: ECLI:EU:C:2006:240
More informationLess information
- CELEX number:
- 62004CC0446
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 06/04/2006