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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Glaxo Wellcome GmbH & Co v Finanzamt München II (ECJ Case C-182/08)
The ECJ has held that what is now Article 56 of the EC Treaty 'must be interpreted as not precluding legislation of a Member State which excludes the reduction in value of shares as a result of the distribution of dividends from the basis of assessment for a resident taxpayer where that taxpayer has acquired shares in a resident capital company from a non-resident shareholder whereas had the shares been acquired from a resident shareholder such a reduction in value would have reduced the acquirer's...
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