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Basic concepts in domestic tax law

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					           Pending UK case

Conference on Recent and Pending
        Cases at the ECJ
          Philip Baker
Queen Mary University of London
              Outline
 Cadbury-Schweppes
 CFC and Dividend GLO
 Vodaphone 2
 Remedies
     1) Cadbury-Schweppes
 Background to the case
 Controlled foreign companies legislation
 CSTS and CSTI – resident in Ireland and
  subject to 10% tax rate
 The question referred by the Special
  Commissioners
    2) CFC and Dividend GLO
 Background to the case
 Note: several issues overlap with other
  cases (and may be decided beforehand in
  those other cases)
     2) CFC and Dividend GLO
   The questions referred by the High Court
    – Foreign source dividends
    – Insurance companies receiving dividends
    – CFC issues
    – Third-state issues
    – The Art. 57 issue
    – Remedies (see below)
           3) Vodaphone 2
 Background to the case
 Current state of the litigation
               3) Vodaphone 2
   The questions referred by the Special
    Commissioners
    –   CFC issues
    –   Artificial avoidance of tax issue
    –   Abuse of rights issue
    –   Art 58 issue
    –   Debt vs equity issue
    –   Dividend income issue
                4) Remedies
 Issues raised in a number of references
 Issues not unique to the UK, but partly
  reflect English domestic law distinctions
 The nature of the claim
    – Restitution for taxes unlawfully imposed
    – Compensation or damages
    – Claim for a benefit unduly denied
                 4) Remedies
   If damages
    – Conditions in Brasserie du Pecheur/Factortame
    – “sufficiently serious breach”
    – excusable breach
    – “direct causal link”
        Pending UK cases (2)

Conference on Recent and Pending
        Cases at the ECJ
          Philip Baker
Queen Mary University of London

				
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