The court was asked whether it was contrary to Community law – specifically, the provisions then contained in article 52 of the EC Treaty (now renumbered as article 43) – for the domestic tax law in the United Kingdom to differentiate, in the treatment of advance corporation tax on dividends paid by a subsidiary company to its parent, between cases where both subsidiary and parent were resident in the United Kingdom for tax purposes and cases where the subsidiary was resident in the United Kingdom but the parent was resident in another member state.
Judges:
Chadwick, Laws, Jonathan Parker LJJ
Citations:
[2005] EWCA Civ 389, Times 26-Apr-2005, [2005] Eu LR 773, [2005] 3 WLR 521, [2005] NPC 52, [2006] QB 37, [2005] BTC 202, [2005] STC 687, [2005] 2 CMLR 30
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Sempra Metals Ltd (formerly Metallgesellshaft Ltd) v Inland Revenue Commissioners and another ChD 16-Jun-2004
The claimants were due to have substantial sums repaid after it had been found that the system of making premature reclaims of advance corporation tax had been was discriminatory under European Law.
Held: The sums payable were to carry . .
Cited by:
Appeal from – Sempra Metals Ltd v Inland Revenue Commissioners and Another HL 18-Jul-2007
The parties agreed that damages were payable in an action for restitution, but the sum depended upon to a calculation of interest. They disputed whether such interest should be calculated on a simple or compound basis. The company sought compound . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, European
Updated: 29 June 2022; Ref: scu.224101
