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 subsidiaries from where all subsidiaries were UK resident.
Henderson J
[2008] EWHC 2893 (Ch), [2009] BTC 443, [2008] STI 2726, [2009] STC 254, [2009] Eu LR 413
England and Wales
AppliedAmministrazione Delle Finanze Dello Stato v Spa San Giorgio ECJ 9-Nov-1983
ECJ Questions submitted for a preliminary ruling – reference to the court – right of every national court – stage of the proceedings before the national court – nature of the decision to be given by the national . .
At ECJTest 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 . .

Cited by:
Appeal fromFranked Investment Group Litigation Test Claimants v Inland Revenue and Another CA 23-Feb-2010
. .
At First InstanceTest Claimants In The Franked Investment Income Group Litigation v Inland Revenue SC 23-May-2012
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European . .
See AlsoTest 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 – . .
See AlsoTest 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 . .
See AlsoTest 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 – . .
See AlsoThe 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. . .
CitedPrudential 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 . .

Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.278309