European Union: Hoechst decision : interest as compensation for discriminatory tax charge

• Autores: Robert Newey
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 287-291
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This case note discusses the European Court of Justice's finding that interest should be awarded in circumstances where, contrary to the EC Treaty, the United Kingdom denied resident subsidiaries with non-resident parent companies the opportunity to benefit from the group income election to avoid ACT.