ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
On 23 April 2008, the European Court of Justice (ECJ) gave its decision by reasoned order in the case of The Test Claimants in the CFC and Dividend Group Litigation v. Commissioners of Inland Revenue (C-201/05). The High Court had requested a preliminary ruling from the ECJ on 18 March 2005.
The ECJ held that:
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