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P. Ferrero (Taxation) C-339/08: ECJ 24 Jun 2010

Europa Reference for a preliminary ruling – Directive 90/435/EEC – Concept of withholding tax – Application of a levy of 5% at the time of distribution of dividends and of the ‘refund of the adjustment surtax’ by an Italian subsidiary to its parent company established in the Netherlands, pursuant to a bilateral convention. Citations: C-339/08, … Continue reading P. Ferrero (Taxation) C-339/08: ECJ 24 Jun 2010

P. Ferrero (Taxation) C-338/08: ECJ 24 Jun 2010

Europa Reference for a preliminary ruling – Directive 90/435/EEC – Concept of withholding tax – Application of a levy of 5% at the time of distribution of dividends and of the ‘refund of the adjustment surtax’ by an Italian subsidiary to its parent company established in the Netherlands, pursuant to a bilateral convention. Citations: C-338/08, … Continue reading P. Ferrero (Taxation) C-338/08: ECJ 24 Jun 2010

Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 12 Dec 2013

ECJ Judicial protection – Principle of effectiveness – Principles of legal certainty and the protection of legitimate expectations – Restitution of sums paid but not due – Remedies – National legislation – Curtailment of the limitation period for the applicable remedies without notice and retroactively Judges: M Ilesic P Citations: [2013] EUECJ C-362/12, C-362/12, [2014] … Continue reading Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 12 Dec 2013

Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 5 Sep 2013

ECJ Opinion – Recovery of national taxes which are contrary to European Union law – Limitation period for instituting proceedings – National legislation curtailing the limitation period with retroactive effect and without advance notice Judges: Wathelet AG Citations: C-362/12, [2013] EUECJ C-362/12 Links: Bailii Jurisdiction: European Citing: See Also – Test Claimants In The FII … Continue reading Test Claimants In The FII Group Litigation v Commissioners of Inland Revenue: ECJ 5 Sep 2013

Test Claimants In The FII Group Litigation v The Commissioners For Her Majesty’s Revenue and Customs: ECJ 19 Jul 2012

ECJ Articles 49 TFEU and 63 TFEU – Payment of dividends – Corporation tax – Case C-446/04 – Test Claimants in the FII Group Litigation – Interpretation of the judgment – Prevention of economic double taxation – Equivalence of the exemption and imputation methods – Meaning of ‘tax rates’ and ‘different levels of taxation’- Dividends … Continue reading Test Claimants In The FII Group Litigation v The Commissioners For Her Majesty’s Revenue and Customs: ECJ 19 Jul 2012

Etat belge SPF Finances v Les Vergers Du Vieux Tauves: ECJ 3 Jul 2008

ECJ Opinion – Directive 90/435 Parent company Holder of right of usufruct over shares. Judges: Sharpston AG Citations: C-48/07, [2008] EUECJ C-48/07 – O Links: Bailii Statutes: Directive 90/435 Cited by: Opinion – Etat belge SPF Finances v Les Vergers Du Vieux Tauves ECJ 22-Dec-2008 ECJ Corporation taxes – Directive 90/435/EEC – Status of parent … Continue reading Etat belge SPF Finances v Les Vergers Du Vieux Tauves: ECJ 3 Jul 2008

The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

The company claimants had paid large sums in excess tax under a mistake of European law. Judges: Henderson J Citations: [2014] EWHC 4302 (Ch), [2015] BTC 3, [2015] STI 49, [2015] STC 1471 Links: Bailii Statutes: Value Added Tax Act 1994 94 Jurisdiction: England and Wales Citing: See Also – Test Claimants In The FII … Continue reading The Test Claimants In The FII Group Litigation v HM Revenue and Customs: ChD 18 Dec 2014

Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

Under s247 of the 1988 Act, a company paying dividends to a parent company need not withhold ACT. This option was not offered where either subsidiary or parent was not UK resident until the decision in Hoechst which found the restriction contrary to European law. The Revenue now appealed a decision allowing recovery of the … Continue reading Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

Schneider Electric and Others: ECJ 12 May 2022

(Judgment) Reference for a preliminary ruling – Approximation of laws – Directive 90/435/EEC – Common system of taxation applicable to parent companies and subsidiaries of different Member States – Article 4 and Article 7(2) – Prevention of economic double taxation of dividends Citations: C-556/20, [2022] EUECJ C-556/20, ECLI:EU:C:2022:378 Links: Bailii Jurisdiction: European Corporation Tax Updated: … Continue reading Schneider Electric and Others: ECJ 12 May 2022

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Deister Holding v Bundeszentralamt fur Steuern: ECJ 20 Dec 2017

Freedom of Establishment – Taxation – Approximation of Laws – References for a preliminary ruling – Direct taxation – Freedom of establishment – Directive 90/435/EEC – Article 1(2) – Article 5 – Parent company – Holding company – Withholding tax on profits distributed to a non-resident parent holding company – Exemption – Fraud, tax evasion … Continue reading Deister Holding v Bundeszentralamt fur Steuern: ECJ 20 Dec 2017

Wereldhave Belgium and Others: ECJ 8 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Parent companies and subsidiaries established in different Member States – Common system of taxation applicable – Corporation tax – Directive 90/435/EEC – Scope – Article 2(c) – Company subject to tax without the possibility of an option or of being exempt – Taxation at a zero rate … Continue reading Wereldhave Belgium and Others: ECJ 8 Mar 2017

Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties. Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

Groupe Steria v Ministere des finances et des comptes publics: ECJ 2 Sep 2015

ECJ Judgment – Reference for a preliminary ruling – Tax legislation – Freedom of establishment – Directive 90/435/EEC – Article 4(2) – Cross-border distributions of dividends – Corporation tax – Group taxation (French integration fiscale) – Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group – Residence qualification – Dividends paid by … Continue reading Groupe Steria v Ministere des finances et des comptes publics: ECJ 2 Sep 2015

Groupe Steria v Ministere des finances et des comptes publics: ECJ 11 Jun 2015

(Advocate Generals Opinion) – Tax legislation – Freedom of establishment – Article 4(2) of Directive 90/435/EEC – Cross-border distributions of profits – National corporation tax – Group taxation (French ‘integration fiscale’) – Tax exemption for revenue from holdings – Non-deductible charges relating to the holding – Distributions of profits from non-resident subsidiaries Kokott AG C-386/14, … Continue reading Groupe Steria v Ministere des finances et des comptes publics: ECJ 11 Jun 2015

Etat belge SPF Finances v Les Vergers Du Vieux Tauves: ECJ 22 Dec 2008

ECJ Corporation taxes – Directive 90/435/EEC – Status of parent company Capital holding Holding of shares in usufruct [2008] EUECJ C-48/07 Bailii Directive 90/435/EEC Citing: Opinion – Etat belge SPF Finances v Les Vergers Du Vieux Tauves ECJ 3-Jul-2008 ECJ Opinion – Directive 90/435 Parent company Holder of right of usufruct over shares. . . … Continue reading Etat belge SPF Finances v Les Vergers Du Vieux Tauves: ECJ 22 Dec 2008