The Weekly Law Reports
[2005] 2 WLR 670
Court of Justice of the European Communities
Proceedings brought by Manninen
(Case C-319/02)
2004 Feb 17;
March 18;
Sept 7
March 18;
Sept 7
President V Skouris Presidents of Chamber P Jann, C W A Timmermans, C Gulmann, J-P Puissochet and J N Cunha Rodrigues Judges R Schintgen, F Macken, N Colneric, S von Bahr and K Lenaerts Advocate General J Kokott
European Community
— Free movement of capital
— Revenue
— Company profits taxed as corporation tax
— Shareholders subject to income tax on distributed profits but also entitled to tax credit in same amount
— Credit entitlement only in case of dividends from nationally-based companies
— Whether non-entitlement in case of dividends from non-national EC companies prima facie contrary to freedom of movement of capital
— Whether justifiable
— Derogation for national tax law provisions distinguishing between taxpayers not in same situation
— Cohesion of tax system
—
EC Treaty
, arts 56, 58 EC