EC tax scene: ECJ rejects claim by nonresident companies for UK tax credits

Article Abstract:

The facts of the European Court of Justice's (ECJ) ruling on the case filed by non-resident European Union companies asking for tax credits on dividends received from United Kingdom resident companies are discussed. The ECJ rejected the claims in accordance with the United Kingdom advance corporation tax system provisions.

Europe, Tax Law, Public Finance Activities, Interpretation and construction, Foreign corporations, Corporate taxes, Corporations, Powers and duties, European Court of Justice, Tax credits

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EC tax scene

Article Abstract:

Discussion on tax related cases and Advocate General Geelhoed's opinions on the cases are presented. Comments on Geelhoed's opinions are also detailed.

Beliefs, opinions and attitudes, Advocates

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ECJ restricts scope of CFC legislation

Article Abstract:

The European Court of Justice' ruling in Cadbury Schweppes plc v. CIR over United Kingdom's controlled foreign company legisation is discussed.

United Kingdom, European Union, Foreign ownership

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