Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty's Revenue & Customs.

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• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty's Revenue & Customs.

This document cites

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Yearworth v Pierce
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Marianne Scheunemann v Finanzamt Bremerhaven.



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• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Treaty establishing the European Community