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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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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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