X BV v Staatssecretaris van Financien: ECJ 5 Jun 2014

(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


[2014] 3 CMLR 54, [2014] STC 2394, [2014] EUECJ C-24/12, [2014] BTC 31, [2014] STI 2225, ECLI:EU:C:2014:1385





Cited by:

CitedRoutier 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