The Law Reports (Queen's Bench Division)
[1989] QB 446
[EUROPEAN COURT OF JUSTICE]
REGINA v. HER MAJESTY'S TREASURY AND ANOTHER, Ex parte DAILY MAIL AND GENERAL TRUST PLC.
1988 March 22;
June 7;
Sept. 27
June 7;
Sept. 27
President Lord MacKenzie Stuart, Presidents of Chambers G. Bosco, O. Due and G. C. Rodríguez Iglesias, Judges T. Koopmans, U. Everling, K. Bahlmann, Y. Galmot, R. Joliet, T. F. O'Higgins and F. A. Schockweiler, Advocate General M. Darmon
European Economic Community— Freedom of establishment— Body corporate— Company wishing to migrate from one member state to another— Need for consent of H.M. Treasury— Whether need for consent violated rights under Community law—
Council Directive (73/148/E.E.C.)
—
E.E.C. Treaty (Cmnd. 5179-II), arts. 52, 58
—
Income and Corporation Taxes Act 1970 (c. 10), s. 482(1)(a)