Special commissioners withdraw reference to ECJ on CFC legislation

Article Abstract:

The U.K. controlled foreign company (CFC) legislation is no longer needed following the September 2006 decision of the European Court of Justice (ECJ) in the Cadbury Schweppes plc v. CIR case. Details of the Vodafone 2 v. Her Majesty's Revenue and Customs (HMRC), with Vodafone 2 challenging the CFC legislation in the U.K., are discussed.

Taxes, Taxation, Subsidiary corporations, Subsidiaries

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AG rules on CFC legislation in Cadbury Schweppes case

Article Abstract:

Judgment of the European Court of Justice Advocate General (AG) in Cadbury Schweppes plc v. CIR case is discussed. AG concluded that the United Kingdom controlled foreign company (CFC) regulations must comply with the European Commission law.

Europe, Company legal issue, Cases

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AG rules on UK Thin Cap regime

Article Abstract:

Decision of AG Geelhoed on compatibility of the United Kingdom Thin Cap rules with European Community Law, in Test Claimants in the Thin Cap Group Litigation v. Commissioner of Inland Revenue,is discussed.

Interpretation and construction, European Union, European Community law

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