D v Inspecteur van de Belastingdienst /Particulieren /Ondernemingen buitenland te Heerlen (Free Movement Of Capital): ECJ 5 Jul 2005

ECJ Tax legislation – Wealth tax – Entitlement to an allowance – Separate treatment of residents and non-residents – Double taxation convention.
C-376/03, [2005] EUECJ C-376/03
Cited by:
CitedAutologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .

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Updated: 24 January 2021; Ref: scu.228226