The Weekly Law Reports
[2023] 4 WLR 43
Court of Justice of the European Union
Gallaher Ltd
v
Revenue and Customs Commissioners
(Case C‑707/20)
EU:C:2023:101
2022 Sept 8; 2023 Feb 16
President of Chamber K Jürimäe,
Judges M Safjan, N Piçarra, N Jääskinen, M Gavalec
Advocate General A Rantos
Judges M Safjan, N Piçarra, N Jääskinen, M Gavalec
Advocate General A Rantos
Revenue— Capital gains tax— Transfer of assets between companies in same group— United Kingdom-resident taxpayer indirect subsidiary of Netherlands company with direct Swiss subsidiary— Taxpayer making disposals of assets to Swiss sister and Netherlands parent companies— Whether transfer of assets between companies giving rise to capital gains charge with no right to defer payment under United Kingdom legislation— Whether legislation within scope of European Union right to free movement of capital— Whether legislation restricting freedom of establishment of parent company— Whether restriction necessary and proportionate—
Taxation of Chargeable Gains Act 1992, s 171
—
Corporation Tax Act 2009, ss 775, 776
—
FEU Treaty
, arts 49, 63
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