The Resource Pending cases filed by UK courts : the ACT and FII Group Litigations

Pending cases filed by UK courts : the ACT and FII Group Litigations

Label
Pending cases filed by UK courts : the ACT and FII Group Litigations
Title
Pending cases filed by UK courts : the ACT and FII Group Litigations
Creator
Subject
Language
eng
Summary
This paper first discusses the Class IV ACT Group Litigation case (C-374/04), which concerns advance corporation tax and dividend tax credits. Next it discusses the FII Group Litigation case (C-446/04), which deals with intra-corporate dividends under the UK imputation system
Citation source
Bound in: ECJ - recent developments in direct taxation 2007. - Wien : Linde, 2007 ; p. 239-256
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • advance corporation tax
  • dividend relief
  • dividend
  • tax credit
  • imputation system
Label
Pending cases filed by UK courts : the ACT and FII Group Litigations
Instantiates
Publication
Label
Pending cases filed by UK courts : the ACT and FII Group Litigations
Publication

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