Corporation Wins Euro Tax Battle

Corporation Tax Ruling
Cadbury Schweppes plc and another v Commissioners of Inland
Revenue (Case C-196/04)
ECJ
12 September 2006
Daily Law Notes Summary
It was contrary to the freedom of establishment to include a
subsidiary’s profits in the parent company's tax base only when
the subsidiary was established in a different state from the
parent and the tax rate was lower in that state, unless the
establishment of the subsidiary both was designed solely to avoid
tax and was a wholly artificial arrangement with no genuine
economic reality.

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