The Law Reports (Chancery Division)
[2010] Ch 77
Court of Appeal
Vodafone 2
v
Revenue and Customs Commissioners
[2009] EWCA Civ 446
2009 May 6,
7;
22
22
Sir Andrew Morritt C, Longmore, Goldring LJJ
Revenue— Corporation tax— Controlled foreign company— Profits of controlled foreign companies apportioned among parent companies and taxed in their hands— Exception where main purpose of controlled companies not reduction of United Kingdom tax— Whether apportionment confined to artificial arrangements— Whether compatible with right to freedom of establishment— Whether relevant United Kingdom legislation capable of interpretation conforming with Community law— Whether legislation to be disapplied—
Income and Corporation Taxes Act 1988 (c 1) (as amended by Finance Act 1998 (c 36), s 113, Sch 17, paras 1(3), 3(7)(8)), ss 747(3), 748(3)
—
EC Treaty
, art 43EC