CELEX: C2004/168/05
Language: en
Date: 2004-06-26 00:00:00
Title: Case C-196/04: Reference for a preliminary ruling by the Special Commissioners by order of that court dated 29 April 2004, in the case of Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd against the Commissioners of Inland Revenue

26.6.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 168/3
            
         Reference for a preliminary ruling by the Special Commissioners by order of that court dated 29 April 2004, in the case of Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd against the Commissioners of Inland Revenue
   (Case C-196/04)
   (2004/C 168/05)
   Reference has been made to the Court of Justice of the European Communities by an order of the Special Commissioners dated 29 April 2004, which was received at the Court Registry on 3 May 2004, for a preliminary ruling in the case of Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd and the Commissioners of Inland Revenue on the following question:
   
      ‘Do articles 43, 49 and 56 of the EC Treaty preclude national tax legislation such as that in an issue in the main proceedings, which provides in specified circumstances for the imposition of a charge upon a company resident in that Member State in respect of the profits of a subsidiary company resident in another Member State and subject to a lower level of taxation?’