Court of Justice of the European Union · Judgment
C-628/15The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs
- Decided
- 2017-09-14
- ECLI
- ECLI:EU:C:2017:687
- CELEX
- 62015CJ0628
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Scope — Tax legislation of a Member State — Corporation tax — Tax credit — Pension funds — Refusal to grant the tax credit to shareholders not subject to tax on investment income for dividends arising from foreign income — Interpretation of the judgment of 12 December 2006, Test Claimants in the FII Group Litigation (C‑446/04, EU:C:2006:774) — Tax credit unlawfully withheld — Remedies.
Interprets
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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