The Law Reports (Chancery Division)
[2018] Ch 230
Court of Justice of the European Union
Trustees of the BT Pension Scheme
v
Revenue and Customs Commissioners
(Case C-628/15)
EU:C:2016:1002
EU:C:2017:687
2016 Nov 9;
Dec 21;
2017 Sept 14
Dec 21;
2017 Sept 14
President of Chamber M Ilešič,
Judges A Prechal, A Rosas, C Toader, E Jarašiūnas
Advocate General M Wathelet
Judges A Prechal, A Rosas, C Toader, E Jarašiūnas
Advocate General M Wathelet
European Union— Free movement of capital— Revenue— Corporation tax— Differential tax treatment of nationally-sourced and foreign-sourced dividends by member state having system for preventing or mitigating series of charges to tax— Pension fund trustees exempt from United Kingdom tax— United Kingdom-resident companies distributing foreign-sourced dividends to trustees in relation to which no entitlement to tax credits— Whether contrary to European Union law— Whether shareholders, resident in same member state as distributing company, enjoying European Union right to free movement of capital— Whether domestic law required to provide remedies to shareholders—
Income and Corporation Taxes Act 1988 (c 1), s 246C (as inserted by Finance Act 1994 (c 9), s 138, Sch 16, para 1)
—
FEU Treaty
, art 63FEU