(Judgment) Free movement of capital – Restrictions – Payment of dividends from a Member State to an overseas territory of the same State – Scope of European Union law – Special European Union-OCTs arrangements
 3 CMLR 54,  STC 2394,  EUECJ C-24/12,  BTC 31,  STI 2225, ECLI:EU:C:2014:1385
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.
Updated: 21 April 2022; Ref: scu.676303