R v Inland Revenue Comrs, Ex parte Commerzbank AG

Subject Matter

REVENUE — Income tax — Double taxation relief — Interest — Repayment supplement — Repayment of overpaid corporation tax to non-resident company — Whether company entitled to repayment supplement — Taxes Management Act 1970, s 78 — Income and Corporation Taxes Act 1988, ss 788(3), 825(2)

(1991) 68 TC 252

EUROPEAN COMMUNITY — Freedom of establishment — Body corporate — Refund of overpaid tax to company resident in another member state — Claim for repayment supplement refused on ground of national provision requiring local residence — Whether indirect discrimination on ground of nationality — Whether contrary to Community law — Income and Corporation Taxes Act 1988, s 825(1)(2) — EEC Treaty, arts 52, 58

(Case C-330/91); EU:C:1993:303; [1994] QB 219; [1994] 2 WLR 128; [1993] 4 All ER 37; [1993] STC 605; (1991) 68 TC 252; 68 TC 274; [1993] 3 CMLR 457; [1993] ECR I-4017; The Times, 21 July 1993, ECJ