The Weekly Law Reports
[1999] 1 WLR 108
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
IMPERIAL CHEMICAL INDUSTRIES PLC.
v.
COLMER (INSPECTOR OF TAXES)
(Case C-264/96)
1997 Oct. 14;
Dec. 16;
1998 July 16
Dec. 16;
1998 July 16
President G. C. Rodríguez Iglesias Presidents of Chambers H. Ragnemalm, M. Wathelet and R. Schintgen Judges G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray, D. A. O. Edward, P. Jann, L. Sevón and K. M. Ioannou Advocate General G. Tesauro
Revenue
— Corporation tax
— Group relief
— Loss incurred by subsidiary trading company of consortium holding company
— Tax relief under national legislation
— Relief only where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident in member state
— Whether restriction on freedom of establishment contrary to Community law
— National court's obligations where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident outside Community
—
Income and Corporation Taxes Act 1970 (c. 10), s. 258
—
E.C. Treaty, arts. 5, 52