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Court of Justice of the European Union · EU

Judgment of the Court (Grand Chamber) of 12 December 2006.#Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.#Case C-374/04.

Identifier
CELEX 62004CJ0374
Status
decided
Decided
12 December 2006
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62004CJ0374
Source provider
eurlex
Retrieved
2026-08-27T17:23:41.767Z

Identifier

  • CELEX: 62004CJ0374

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