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Court of Justice of the European Union · Judgment

C‑35/11Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs

Decided
2012-11-13
ECLI
ECLI:EU:C:2012:707
CELEX
62011CJ0035
Finality
Final, the decision cannot be appealed

The court's own keywords

Articles 49 TFEU and 63 TFEU — Payment of dividends — Corporation tax — Case C‑446/04 — Test Claimants in the FII Group Litigation — Interpretation of the judgment — Prevention of economic double taxation — Equivalence of the exemption and imputation methods — Meaning of ‘tax rates’ and ‘different levels of taxation’ — Dividends from third countries.

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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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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