2.4.2011 |
EN |
Official Journal of the European Union |
C 103/15 |
Reference for a preliminary ruling from High Court of Justice (England and Wales) (Chancery Division) (United Kingdom) made on 21 January 2011 — Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue, Commissioners for Her Majesty's Revenue & Customs
(Case C-35/11)
2011/C 103/27
Language of the case: English
Referring court
High Court of Justice (England and Wales) (Chancery Division)
Parties to the main proceedings
Applicants: Test Claimants in the FII Group Litigation
Defendants: Commissioners of Inland Revenue, Commissioners for Her Majesty's Revenue & Customs
Questions referred
1. |
Do the references to ‘tax rates’ and ‘different levels of taxation’ at paragraph 56 of the Court's judgment of 12 December 2006 in Case C-446/04 Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue [2006] ECR 1-11753:
|
2. |
Does it make any difference to the Court's answer to Questions 2 and 4 of the reference in Case C-446/04 if:
|
3. |
In the circumstances described in Question 2(b) above does the company paying the ACT have a claim for the repayment of the tax unduly levied (San Giorgio (1)) or only a claim for damages (Brasserie du Pêcheur and Factortame (2))? |
4. |
Where the national legislation in question does not apply exclusively to situations in which the parent company exercises decisive influence over the dividend paying company, can a resident company rely upon Article 63 TFEU (formerly Article 56 EC) in respect of dividends received from a subsidiary over which it exercises decisive influence and which is resident in a third country? |
5. |
Does the Court's answer to Question 3 of the reference in Case C-446/04 also apply where the non-resident subsidiaries to which no surrender could be made are not subject to tax in the Member State of the parent company? |
(1) Case 199/82 Amministrazione delle Finanze della Stata v SpA San Giorgio [1983] ECR 3595.
(2) Joint Cases C-46/93 and C-48/93 Brasserie du Pêcheu: SA v Federal Republic of Germany and The Queen v Secretary of State far Transport, ex parte Factortame Ltd and Others [1996] ECR 1-1029.