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Court of Justice of the European Union · Judgment

C-446/04Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue

Decided
2006-12-12
ECLI
ECLI:EU:C:2006:774
CELEX
62004CJ0446
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment - Free movement of capital - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.

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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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