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
Direct relationships
No labelled cross-repository relations yet.