OrbitaxECJ: UK CFC rules in breach of freedom of establishment unless application limited to wholly artificial arrangements – details
|Approved Changes|United Kingdom
On 12 September 2006, the European Court of Justice (ECJ) gave its decision in the case of Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v. Commissioners of Inland Revenue (C-196/04) regarding the compatibility of the UK controlled foreign company (CFC) rules with the EC fundamental freedoms.
Applicable freedom
The ECJ first decided that the le…
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