H&I 2021/259
Gallaher. Reference for a preliminary ruling. Group Transfer Rules. Movements of capital. Upper Tribunal
CJ (Reference for a preliminary ruling) 30-12-2020, C-707/20 (Beroepschrift) (Gallaher)
- Instantie
Court of Justice of the European Union (Reference for a preliminary ruling)
- Datum
30 december 2020
- Zaaknummer
C-707/20
- Roepnaam
Gallaher
- Vakgebied(en)
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑02‑2023
Conclusie, Court of Justice of the European Union (Advocate General), 08‑09‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 30‑12‑2020
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 63
Essentie
Gallaher. Reference for a preliminary ruling. Group Transfer Rules. Movements of capital. Upper Tribunal
Samenvatting
Reference for a preliminary ruling from Upper Tribunal in the case Gallaher. Whether Article 63 TFEU can be relied upon in relation to domestic legislation, such as the Group Transfer Rules, which applies only to groups of companies?
Uitspraak
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 30 December 2020 – Gallaher Limited v The Commissioners for Her Majesty’s Revenue & Customs
(Case C-707/20)
Language of the case: English
Referring court
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