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

Domstolens egne nøkkelord

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.

Tolker