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Image header Agence Europe
Europe Daily Bulletin No. 10730
Contents Publication in full By article 19 / 31
SECTORAL POLICIES / (ae) cjeu

Ruling against British corporate tax regime

Brussels, 14/11/2012 (Agence Europe) - Through a decision made on 13 November (C-35-11), the European Court of Justice has ruled against a form of British corporation tax. It has indicated that the method for taxing dividends from abroad does not guarantee equal fiscal treatment for dividends generated nationally and which are not subject to this kind of corporation tax (exemption method). Generally, these two methods can be considered as being equivalent but in the British case, this...

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