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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 the FII 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 - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.#Case C-446/04.

Identifier
CELEX 62004CJ0446
Status
decided
Decided
12 December 2006
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62004CJ0446
Source provider
eurlex
Retrieved
2026-08-27T17:23:39.819Z

Identifier

  • CELEX: 62004CJ0446

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