CELEX: C2004/262/07
Language: en
Date: 2004-10-23 00:00:00
Title: Judgment of the Court (Grand Chamber) of 7 September 2004 in Case C-319/02 (reference for a preliminary ruling from the Korkein hallinto-oikeus): Petri Manninen (Income tax — Tax credit for dividends paid by Finnish companies — Articles 56 EC and 58 EC — Cohesion of the tax system)

23.10.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 262/4
            
         
      JUDGMENT OF THE COURT
   
   (Grand Chamber)
   of 7 September 2004
   in Case C-319/02 (reference for a preliminary ruling from the Korkein hallinto-oikeus): Petri Manninen (1)
   
   (Income tax - Tax credit for dividends paid by Finnish companies - Articles 56 EC and 58 EC - Cohesion of the tax system)
   (2004/C 262/07)
   Language of the case: Finnish
   In Case C-319/92: Reference to the Court under Article 234 EC from the Korkein hallinto-oikeus (Finland) for a preliminary ruling in the proceedings pending before that court by order of 10 September 2002, which arrived at the Court on 12 September 2002, in the proceedings brought by Petri Manninen — the Court (Grand Chamber), composed of: V. Skouris, President, P. Jann, C.W.A. Timmermans, C. Gulmann, J.-P. Puissochet and J.N. Cunha Rodrigues, Presidents of Chambers, R. Schintgen, F. Macken, N. Colneric, S. von Bahr and K. Lenaerts (Rapporteur), Judges; J. Kokott, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, has given a judgment on 7 September 2004, in which it has ruled:
   Articles 56 EC and 58 EC preclude legislation whereby the entitlement of a person fully taxable in one Member State to a tax credit in relation to dividends paid to him by limited companies is excluded where those companies are not established in that State.
   
      (1)  OJ C 274 of 9.11.2002.