The Resource Pending cases filed by UK Courts II : the ACT Group Litigation case

Pending cases filed by UK Courts II : the ACT Group Litigation case

Label
Pending cases filed by UK Courts II : the ACT Group Litigation case
Title
Pending cases filed by UK Courts II : the ACT Group Litigation case
Creator
Subject
Language
eng
Summary
This paper discusses the ACT Group Litigation case (C-374/04), referred to the European Court of Justice. It deals with the question whether a German parent company is discriminated against under the domestic UK rules for taxing dividends on the basis of its German nationality (no tax credit) as compared to British nationals (tax credit)
Citation source
Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 330-336
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend
  • tax credit
  • discrimination
  • nationality
Label
Pending cases filed by UK Courts II : the ACT Group Litigation case
Instantiates
Publication
Label
Pending cases filed by UK Courts II : the ACT Group Litigation case
Publication

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