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Court of Justice of the European Union · Judgment

C-264/96Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes)

Decided
1998-07-16
ECLI
ECLI:EU:C:1998:370
CELEX
61996CJ0264
Finality
Final, the decision cannot be appealed

The court's own keywords

Right of establishment - Corporation tax - Surrender by one company to another company in the same group of tax relief on trading losses - Residence requirement imposed on group companies - Discrimination according to the location of the corporate seat - Obligation of the national court.

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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