In European Commission v UK (C-112/14) [2014] All ER (D) 146 (Nov) the CJEU granted the declaration sought by the European Commission that by adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provided for a difference in treatment between domestic and cross-border activities the UK had failed to fulfil its obligations under the Treaty on the Functioning of the European Union (TFEU) art 63 and the Agreement on the European Economic Area art 40.
What did the CJEU decide?
The court decided that the TCGA 1992 s 13 was unlawful. By adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provides for a difference in treatment between domestic and cross-border activities the UK failed to fulfil its obligations under EU law.
What is the background to this case?
One of the things Margaret...
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