H&I 2009, 1.7:FII GLO. The Test Claimants in the FII Group Litigation v The Commissioners for Her Majesty's Revenue and Customs. UK High Court (comments by O'shea)

H&I 2009, 1.7

FII GLO. The Test Claimants in the FII Group Litigation v The Commissioners for Her Majesty's Revenue and Customs. UK High Court (comments by O'shea)

Documentgegevens:

High Court of Justice 27-11-2008, HC03C02223

Instantie: High Court of Justice
Datum: 27 november 2008
Zaaknummer: HC03C02223
JCDI: JCDI:ADS909223:1
Vakgebied(en): Belastingrecht algemeen (V)

Essentie

Samenvatting

In 2006, in Case C-446/04, the Test Claimants in the FII Group Litigation v CIR case ('FII GLO'), the ECJ delivered a 226 paragraph preliminary ruling on the United Kingdom's dividend taxation regime, finding several aspects of it to be incompatible with Community law and referring other issues back to the national court for determination. On 27 November 2008, the High Court delivered its 450 paragraph judgment.

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