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FII Group Litigation and Cadbury Schweppes

 
Chris Morgan Partner Head of KPMG's EU Tax Group and Jonathan Bridges Senior Manager KPMG EU Tax Group provide comment on the FII Group Litigation test case and the Cadbury Schweppes case
 
In this article we shall comment on a number of interesting points coming out of each of the Opinions and possible rule changes should we see the European Court of Justice (ECJ) adopt the line taken by Advocates-General Geelhoed (opining in the FII test case) and Legér (opining in the Cadbury Schweppes case).
FII Group Litigation test case (Case -446/04) (FII test case)
 
Readers will be aware that the case concerns claims challenging the legality of the...

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