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Court of Justice of the European Union · Order

C-201/05The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue

Decided
2008-04-23
ECLI
ECLI:EU:C:2008:239
CELEX
62005CO0201
Finality
Final, the decision cannot be appealed

The court's own keywords

First subparagraph of Article 104(3) of the Rules of Procedure - Freedom of establishment - Free movement of capital - Direct taxation - Corporation tax - Share dividends paid to a resident company by a non-resident company - Rules on controlled foreign companies (‘CFCs’) - Situation as regards a non-member country - Classification of claims brought against the tax authority - Liability of a Member State for breach of Community law.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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