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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

Kingdom Of Sweden v United Kingdom: ECJ 6 Sep 2012

ECJ Failure of a Member State to fulfil obligations – Article 49 TFEU – Tax legislation – Transfer of residence for tax purposes – Transfer of assets – Immediate exit tax Judges: Bonichot P Citations: C-38/10, [2012] EUECJ C-38/10 Links: Bailii European Updated: 04 November 2022; Ref: scu.463856

Blanco Perez v Chao Gomez: ECJ 1 Jun 2010

ECJ Article 49 TFEU Directive 2005/36/EC Freedom of establishment Public health Pharmacies Proximity Provision of medicinal products to the public Operating licence Territorial distribution of pharmacies Establishment of limits based on population density Minimum distance between pharmacies Candidates who have pursued professional activities on part of the national territory Priority Discrimination Judges: Skouris P Citations: … Continue reading Blanco Perez v Chao Gomez: ECJ 1 Jun 2010

Vale Epitesi kft: ECJ 12 Jul 2012

ECJ Articles 49 TFEU and 54 TFEU – Freedom of establishment – Principles of equivalence and effectiveness – Cross-border conversion – Refusal to add to register Judges: Lenaerts P Citations: C-378/10, [2012] EUECJ C-378/10, [2011] EUECJ C-378/10 Links: Bailii, Bailii European Updated: 04 November 2022; Ref: scu.463251

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

A Oy: ECJ 19 Jul 2012

ECJ Opinion – Tax law – Freedom of establishment – Directive 2009/133/EEC – National income tax law – Merger of two companies resident in different Member States – Deductibility of losses of the transferring company in the Member State of the receiving company Judges: Kokott AG Citations: C-123/11, [2012] EUECJ C-123/11 Links: Bailii Jurisdiction: European … Continue reading A Oy: ECJ 19 Jul 2012

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

Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs: UTTC 16 May 2018

INCOME TAX – pension fund lending overseas shares under stock lending arrangements – ICTA 1988, Sch 23A – manufactured overseas dividends (‘MODs’) representative of dividends on overseas shares – whether a difference in UK tax treatment between MODs and manufactured dividends representative of dividends on UK shares was a restriction on movement of capital – … Continue reading Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs: UTTC 16 May 2018

Routier and Another v Revenue and Customs: CA 16 Sep 2016

Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to … Continue reading Routier and Another v Revenue and Customs: CA 16 Sep 2016

Sosiaali- Ja Terveysalan Lupa- Ja Valvontavirasto (Formation Medicale De Base): ECJ 3 Mar 2022

Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Scope – Conditions for obtaining authorisation to pursue the profession of doctor independently in the host Member State – Diploma issued in the home Member State – Right to pursue the profession of doctor limited to a period of three years … Continue reading Sosiaali- Ja Terveysalan Lupa- Ja Valvontavirasto (Formation Medicale De Base): ECJ 3 Mar 2022

Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of … Continue reading Viva Telecom Bulgaria (Taxation – Withholding Tax On Notional Interest On An Interest-Free Loan – Judgment): ECJ 24 Feb 2022

Secretary of State for Work and Pensions v Gubeladze: SC 19 Jun 2019

The claimant had come from Latvia to the UK in 2008, but not registered under the Worker Registration Scheme until 2010. She now sought state pension credit. The SS appealed from a judgment that it was to calculate her entitlement to include her work before registration. It was additionally argued that a national measure adopted … Continue reading Secretary of State for Work and Pensions v Gubeladze: SC 19 Jun 2019

Edeka-Handelsgesellschaft Hessenring v Commission: ECFI 5 Feb 2018

Provisions Governing The Institutions – Judgment – Access to documents – Regulation (EC) No 1049/2001 – Table of contents of the Commission file relating to a proceeding under Article 101 TFEU – Refusal of access – Obligation to state reasons – Obligation to inform remedies – Exception relating to the protection of the objectives of … Continue reading Edeka-Handelsgesellschaft Hessenring v Commission: ECFI 5 Feb 2018

Simma Federspiel v Provincia Autonoma di Bolzano: ECJ 20 Dec 2017

Freedom of Establishment Freedom of Establishment Freedom To Provide Services Internal Market – Principles Freedom of Movement for Workers – Reference for a preliminary ruling – Freedom of establishment and freedom of movement for workers – Articles 45 and 49 TFEU – Mutual recognition of diplomas, certificates and other evidence of formal qualifications in medicine … Continue reading Simma Federspiel v Provincia Autonoma di Bolzano: ECJ 20 Dec 2017

Commission v Breyer: ECJ 18 Jul 2017

ECJ (Judgment) Appeal – Access to documents of the institutions – Article 15 (3) TFEU – Regulation (EC) No 1049/2001 – Application for access to the pleadings lodged by the Republic of Austria in connection with the application Commission v Austria (C-189/09, unpublished, EU: C: 2010: 455) – Documents in the possession of the European … Continue reading Commission v Breyer: ECJ 18 Jul 2017

Ullens De Schooten: ECJ 15 Nov 2016

ECJ (Judgment) Preliminary reference – Fundamental Freedoms – Articles 49, 56 and 63 TFEU – Situation in which all the elements are confined within a Member State – Non-contractual liability of a Member State for damage caused to individuals by breaches of law Union attributable to the national legislature and the national courts ECLI:EU:C:2016:874, [2016] … Continue reading Ullens De Schooten: ECJ 15 Nov 2016

HX v Council: ECFI 2 Jun 2016

(Judgment (Extracts)) ACTION brought on the basis of Article 263 TFEU seeking the annulment of Council Implementing Decision 2014/488/CFSP of 22 July 2014 implementing Decision 2013/255/CFSP concerning restrictive measures against Syria (OJ 2014 L 217, p. 49), of Council Implementing Regulation (EU) No 793/2014 of 22 July 2014 implementing Regulation (EU) No 36/2012 concerning restrictive … Continue reading HX v Council: ECFI 2 Jun 2016

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

SC v Eulex Kosovo: ECJ 5 Mar 2020

(Appeal – Arbitration Clause – Opinion) Appeal – Arbitration clause – Contract staff of EU international missions – Common Foreign and Security Policy – Jurisdiction of the EU Courts – Contractual dispute – Admissibility – Concept of act separable from its contractual context – Partial reclassification of the action – Action for annulment – Contractual … Continue reading SC v Eulex Kosovo: ECJ 5 Mar 2020

Kronos International Inc v Finanzamt Leverkusen: ECJ 11 Sep 2014

ECJ Judgment – Reference for a preliminary ruling – Articles 49 TFEU and 54 TFEU – Freedom of establishment – Articles 63 TFEU and 65 TFEU – Free movement of capital – Tax legislation – Corporation tax – Legislation of a Member State designed to eliminate double taxation of distributed profits – Imputation method applied … Continue reading Kronos International Inc v Finanzamt Leverkusen: ECJ 11 Sep 2014

Caixa D’Estalvis I Pensions De Barcelona v Generalidad de Cataluna: ECJ 20 Mar 2014

ECJ Request for a preliminary ruling – Sixth VAT Directive – Exemptions – Transactions concerning the sale of shares and involving the transfer of interests in immoveable property – Imposition of an indirect tax distinct from VAT – Articles 49 TFEU and 63 TFEU – Purely internal situation E. Juhasz, P C-139/12, [2014] EUECJ C-139/12 … Continue reading Caixa D’Estalvis I Pensions De Barcelona v Generalidad de Cataluna: ECJ 20 Mar 2014

Bouanich v Directeur des services fiscaux de la Drome: ECJ 13 Mar 2014

ECJ Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Article 49 TFEU – Freedom of establishment – Tax on income of natural persons – Mechanism capping direct taxes by reference to income – Bilateral tax agreement for avoidance of double taxation – Taxation of dividends distributed by a … Continue reading Bouanich v Directeur des services fiscaux de la Drome: ECJ 13 Mar 2014

Telefonica v Commission: ECJ 19 Dec 2013

ECJ Judgment Of The Court – Appeal – Action for annulment – Fourth paragraph of Article 263 TFEU – Right to bring an action – Standing to bring proceedings – Natural or legal persons – Act of individual concern to them – Regulatory act not entailing implementing measures – Decision declaring a State aid scheme … Continue reading Telefonica v Commission: ECJ 19 Dec 2013

Segro (Free Movement of Capital – Opinion): ECJ 31 May 2017

References for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Article 63 TFEU – Free movement of capital – Indirect discrimination – Contractual usufructuary rights or rights of use in agricultural land – Prohibition of the acquisition of such rights by persons other than members of the close family of the … Continue reading Segro (Free Movement of Capital – Opinion): ECJ 31 May 2017

Scheunemann v Finanzamt Bremerhaven: ECJ 19 Jul 2012

ECJ Freedom of establishment – Free movement of capital – Direct taxation – Inheritance tax – Conditions for the calculation of the tax – Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country – National legislation excluding shareholdings in such companies from tax advantages Cunha Rodrigues … Continue reading Scheunemann v Finanzamt Bremerhaven: ECJ 19 Jul 2012

Commission v United Kingdom: ECJ 13 Nov 2014

ECJ Judgment – Failure of a Member State to fulfil obligations – Freedom of establishment – Free movement of capital – Articles 49 TFEU and 63 TFEU – Articles 31 and 40 of the EEA Agreement – National tax legislation – Attribution of gains to participators in close companies – Different treatment of resident and … Continue reading Commission v United Kingdom: ECJ 13 Nov 2014

Scheunemann v Finanzamt Bremerhaven: ECJ 20 Mar 2012

ECJ Fundamental freedoms – Delimitation – Freedom of establishment – Article 49 TFEU – Free movement of capital – Article 63 TFEU – Inheritance tax – Acquisition by inheritance of a shareholding, forming part of the private assets of the testator, as sole shareholder in a capital company with its registered office in a third … Continue reading Scheunemann v Finanzamt Bremerhaven: ECJ 20 Mar 2012

Test Claimants In The FII Group Litigation v CIR: ECJ 12 Dec 2006

ECJ (Opinion of Geelhoed AG) Interpretation of Articles 43 and 56 EC and Articles 4(1) and 6 of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent . .

Test Claimants In the FII Group Litigation v HM Revenue and Customs: ChD 27 Nov 2008

The claimants were companies with parent companies in the UK and other subsidiaries not so resident, both in the EU and outside. They complained of the differences in treatment under corporation tax of the payment of dividends between the . .

Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and Another: ECJ 13 Nov 2012

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 . .

Commission v Belgium: ECJ 5 Feb 2015

ECJ (Judgment) Failure of a Member State to fulfil obligations – Article 45 TFEU – Regulation (EU) No 492/2011 – Freedom of movement for workers – Access to employment – Local public service – Linguistic . .