The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.

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• The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.

This document cites

• Income and Corporation Taxes Act 1988
• Skatteverket v A and B.
• Winfried L. Holböck v Finanzamt Salzburg-Land.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.



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• Skatteverket v A.
• Procedimento penal entablado contra Lucas Emilio Sanz de Lera, Raimundo Díaz Jiménez y Figen Kapanoglu.
• Brasserie du Pêcheur SA v Bundesrepublik Deutschland and The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Criminal proceedings against Uwe Kay Festersen.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• 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)
• Treaty establishing the European Community