Imperial Chemical Industries Plc v Colmer

Subject Matter

EUROPEAN COURT OF JUSTICE — Reference to — Whether necessary — Corporation tax — Consortium group relief — Subsidiary companies not all resident in United Kingdom — Whether domestic legislation in conflict with Community law — EEC Treaty, arts 52, 58

[1992] STC 51; (1991) 72 TC 1, Ch D

[1993] 4 All ER 705; [1993] STC 710; (1991) 72 TC 1, CA

[1996] 1 WLR 469; [1996] 2 All ER 23; [1996] STC 352; (1991) 72 TC 1; [1997] 3 CMLR 1204, HL(E)

REVENUE — Corporation tax — Group relief — Consortium relief — Company's business consisting of holding shares in subsidiary companies — Subsidiary companies not all resident in United Kingdom — Whether company “holding company” — Income and Corporation Taxes Act 1970, s 258(5)(b)(7)

[1992] STC 51; (1991) 72 TC 1, Ch D

[1993] 4 All ER 705; [1993] STC 710; (1991) 72 TC 1, CA

[1996] 1 WLR 469; [1996] 2 All ER 23; [1996] STC 352; (1991) 72 TC 1; [1997] 3 CMLR 1204, HL(E)

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, s 258 — EC Treaty, arts 5, 52

(Case C-264/96); EU:C:1998:370; [1999] 1 WLR 108; [1998] All ER (EC) 585; [1998] STC 874; [1998] 3 CMLR 293; [1998] ECR I-4695, ECJ

EUROPEAN UNION — Right of establishment — Corporation tax — Surrender by one company to another company in the same group of tax relief on trading losses — Residence requirement imposed on group companies — Discrimination according to the place of the corporate seat- Obligations of the national court

(Case C-264/96); EU:C:1998:370; [1999] 1 WLR 108; [1998] All ER (EC) 585; [1998] STC 874; [1998] 3 CMLR 293; [1998] ECR I-4695, ECJ

Appellate History