Advocate general Wathelet has delivered what appears to be an important opinion in Test Claimants in the FII Group Litigation v CIR (No. 3) (CJEU Case C-362/12). This case follows on from the CJEU decision in Test Claimants in the FII Group Litigation v CIR (No. 1) (Case C-446/04) [2007] STC 326. Several UK companies applied to the Ch D for a declaration that the UK corporation tax rules under which dividends from UK companies were not taxed but dividends from companies resident in other EC member states were subject to tax contravened the EC Treaty. The Ch D referred the case to the CJEU which held that the Treaty ‘must be interpreted as meaning that where a Member State has a system for preventing or mitigating the imposition of a series of charges to tax or economic double...
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Advocate general Wathelet has delivered what appears to be an important opinion in Test Claimants in the FII Group Litigation v CIR (No. 3) (CJEU Case C-362/12). This case follows on from the CJEU decision in Test Claimants in the FII Group Litigation v CIR (No. 1) (Case C-446/04) [2007] STC 326. Several UK companies applied to the Ch D for a declaration that the UK corporation tax rules under which dividends from UK companies were not taxed but dividends from companies resident in other EC member states were subject to tax contravened the EC Treaty. The Ch D referred the case to the CJEU which held that the Treaty ‘must be interpreted as meaning that where a Member State has a system for preventing or mitigating the imposition of a series of charges to tax or economic double...
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