Pending UK case

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Pending UK case

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

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Outline

• Cadbury-Schweppes
• CFC and Dividend GLO
• Vodaphone 2
• Remedies

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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

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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)

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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)

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3) Vodaphone 2

• Background to the case
• Current state of the litigation

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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

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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

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4) Remedies

• If damages
• Conditions in Brasserie du Pecheur/Factortame
• sufficiently serious breach
• excusable breach
• direct causal link

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Pending UK cases (2)

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