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

Europa Freedom of establishment – Law on controlled foreign companies – Inclusion of the profits of controlled foreign companies in the tax base of the parent company.

Citations:

C-196/04, Times 20-Sep-2006

Links:

Bailii

European, Taxes Management

Updated: 08 July 2022; Ref: scu.246861