Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Alan Dolton editor of Tolley's Tax Cases reviews some of the leading direct tax decisions reached during 2006
The ECJ delivered a lengthy and important judgment in Test Claimants in the FII Group Litigation v CIR holding that 'where a Member State has a system for preventing or mitigating the imposition of a series of charges to tax or economic double taxation as regards dividends paid to residents by resident companies it must treat dividends paid to residents by non-resident companies in the same way' (ECJ Case C-446/04; 12 December 2006 unreported). The ECJ also delivered an important judgment in Cadbury Schweppes plc v CIR holding that measures such as the UK's...
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Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Alan Dolton editor of Tolley's Tax Cases reviews some of the leading direct tax decisions reached during 2006
The ECJ delivered a lengthy and important judgment in Test Claimants in the FII Group Litigation v CIR holding that 'where a Member State has a system for preventing or mitigating the imposition of a series of charges to tax or economic double taxation as regards dividends paid to residents by resident companies it must treat dividends paid to residents by non-resident companies in the same way' (ECJ Case C-446/04; 12 December 2006 unreported). The ECJ also delivered an important judgment in Cadbury Schweppes plc v CIR holding that measures such as the UK's...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
