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Direct Tax Cases in 2008

Alan Dolton editor of Tolley's Tax Cases reviews some of the leading direct tax decisions reached during 2008
The ECJ delivered an important judgment in Test Claimants in the CFC and Dividend Group Litigation v CIR. The ECJ held that Articles 43 and 48 of the EC Treaty 'must be interpreted as precluding the inclusion in the tax base of a resident company established in a Member State of profits made by a controlled foreign company in another Member State where those profits are subject in that State to a lower level of taxation than that applicable in the first State unless such inclusion relates only to wholly artificial arrangements intended to escape the national tax normally payable. Accordingly such a tax measure must not be applied where it is proven...
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