Cadbury Schweppes Plc v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 2004 |
| Court | Special Commissioners |
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7 cases
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Vodafone 2 v HM Revenue and Customs
...(“ECJ”). In the event the judgment of the ECJ in respect of that reference, given on 12th September 2006 (see [2006] ECR I-7995 (“ Cadbury Schweppes”)), rendered a similar reference made by the Special Commissioners in the appeal of V2 redundant. Accordingly it is unnecessary to refer to th......
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Vodafone 2 v HM Revenue and Customs
...the compatibility of the CFC legislation with EC law were raised, had been made in respect of two cases, Case C-196/04 Cadbury Schweppes v Commissioners of Inland Revenue referred on 29 th April 2004 (I will refer to this case as “the Cadbury case”) and Case No. C-201/05 Test Claimants in t......
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Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
...judgment and the cases there cited, Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995, [2007] Ch 30 (“ Cadbury Schweppes”) at paragraph 32 and FII at paragraph 16 9. Secondly, the Court held that the UK's thin cap rules at all material times involved a differe......
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Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
...him to determine its activities: see, for example, Cadbury Schweppes Plc v IRC (Case C–196/04) [2006] ECR I-7995, [2007] Ch 30, (“ Cadbury Schweppes”) at paragraph 31 of the judgment, and Test Claimants in the Thin Cap Group Litigation v IRC ( Case C-524/04) [2007] ECR I-2107, [2007] STC 90......
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