Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue: ECJ 12 Sep 2006

ECJ Freedom of movement for persons – Freedom of establishment – Law on controlled foreign companies – Attribution to the parent company of the profits of its subsidiary established in another Member State as those profits arise – Obstacle – Justification – Counteraction of tax avoidance

Leger AG
[2006] 3 WLR 890, [2007] Ch 30, [2006] EUECJ C-196/04, [2007] All ER (EC) 153, [2008] BTC 52, [2006] STI 2201, [2006] STC 1908, [2007] 1 CMLR 2, [2006] CEC 1026, [2006] ECR I-7995, [2006] 9 ITL Rep 89, [2006] 3 WLR 890
Bailii

European

Updated: 22 November 2021; Ref: scu.517001