Vodafone2 v Commissioners for Revenue and Customs
Court of Appeal
“In order to interpret United Kingdom legislation concerning the profits of controlled foreign companies in a way which avoided any unlawful restriction of a taxpayer company’s right to freedom of establishment, conferred by article 43 of the European Treaty, the court was entitled to introduce an additional exception to those contained in section 748(1)(a) to (e) and (3) of the Income and Corporation Taxes Act 1988.”
The Times, 26th June 2009
Vodafone 2 v Revenue and Customs Commissioners  EWCA Civ 446;  WLR (D) 170
“It was possible to provide a conforming interpretation of the Income and Corporation Taxes Act 1988 which avoided any unlawful restriction on a taxpayer company’s freedom of establishment, conferred by art 43EC of the EC Treaty, by the introduction of an additional exception to those contained in s 748(1)(a) to (e) and (3) in respect of the apportionment of profits of controlled foreign companies by the additional implication of the words ‘ if [the company] is, in that accounting period, actually established in another member state of the EEA and carries on genuine economic activities there’.”
WLR Daily, 21st May 2009
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
International Transport Workers’ Federation and Another v Viking Line ABP and Another
Court of Justice of the European Communities
“The protection of workers could justify industrial action causing a restriction on freedom of establishment of a shipowner proposing to reflag the vessel for economic reasons.”
The Times, 14th December 2007
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