CELEX: 62015CC0628
Language: en
Date: 2016-12-21 00:00:00
Title: Opinion of Advocate General Wathelet delivered on 21 December 2016.#The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Scope — Tax legislation of a Member State — Corporation tax — Tax credit — Pension funds — Refusal to grant the tax credit to shareholders not subject to tax on investment income for dividends arising from foreign income — Interpretation of the judgment of 12 December 2006, Test Claimants in the FII Group Litigation (C‑446/04, EU:C:2006:774) — Tax credit unlawfully withheld — Remedies.#Case C-628/15.

unsupported format