Judgment of the Court (Grand Chamber) of 12 September 2006.#Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Freedom of establishment - Law on controlled foreign companies - Inclusion of the profits of controlled foreign companies in the tax base of the parent company.#Case C-196/04.

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Official record CELEX 62004CJ0196 from European Union at Court of Justice of the European Union. Dated 12 September 2006. Status: decided.

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23 official files

• Judgment of the Court (Grand Chamber) of 12 September 2006.#Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Freedom of establishment - Law on controlled foreign companies - Inclusion of the profits of controlled foreign companies in the tax base of the parent company.#Case C-196/04.

  judgment · EN · 12 September 2006

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• Hotărârea Curții (Marea Cameră) din data de 12 septembrie 2006.#Cadbury Schweppes plc şi Cadbury Schweppes Overseas Ltd împotriva Commissioners of Inland Revenue.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Special Commissioners of Income Tax, London - Regatul Unit.#Libertate de stabilire.#Cauza C-196/04.

  judgment · RO · 12 September 2006

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• Presuda Suda (veliko vijeće) od 12. rujna 2006.#Cadbury Schweppes plc i Cadbury Schweppes Overseas Ltd protiv Commissioners of Inland Revenue.#Zahtjev za prethodnu odluku: Special Commissioners of Income Tax, London - Ujedinjena Kraljevina.#Predmet C-196/04.

  judgment · HR · 12 September 2006

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• 2006 m. rugsėjo 12 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Cadbury Schweppes plc ir Cadbury Schweppes Overseas Ltd prieš Commissioners of Inland Revenue.#Prašymas priimti prejudicinį sprendimą: Special Commissioners of Income Tax, London - Jungtinė Karalystė.#Įsisteigimo laisvė - Kontroliuojamas užsienio bendroves reglamentuojančios nuostatos - Kontroliuojamų užsienio bendrovių pelno įtraukimas į pagrindinės bendrovės apmokestinimo pagrindą.#Byla C-196/04.

  judgment · LT · 12 September 2006

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• Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 12 päivänä syyskuuta 2006.#Cadbury Schweppes plc ja Cadbury Schweppes Overseas Ltd vastaan Commissioners of Inland Revenue.#Ennakkoratkaisupyyntö: Special Commissioners of Income Tax, London - Yhdistynyt kuningaskunta.#Sijoittautumisvapaus - Ulkomaisia väliyhteisöjä koskeva lainsäädäntö - Ulkomaisten väliyhteisöjen voittojen sisällyttäminen emoyhtiön veron määräytymisperusteeseen.#Asia C-196/04.

  judgment · FI · 12 September 2006

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• Rozsudok Súdneho dvora (veľká komora) z 12. septembra 2006.#Cadbury Schweppes plc a Cadbury Schweppes Overseas Ltd proti Commissioners of Inland Revenue.#Návrh na začatie prejudiciálneho konania Special Commissioners of Income Tax, London - Spojené kráľovstvo.#Sloboda usadiť sa - Právna úprava o ovládaných zahraničných obchodných spoločnostiach - Zahrnutie ziskov ovládaných obchodných spoločností do daňového základu materskej spoločnosti.#Vec C-196/04.

  judgment · SK · 12 September 2006

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• Rozsudek Soudního dvora (velkého senátu) ze dne 12. září 2006.#Cadbury Schweppes plc a Cadbury Schweppes Overseas Ltd proti Commissioners of Inland Revenue.#Žádost o rozhodnutí o předběžné otázce: Special Commissioners of Income Tax, London - Spojené království.#Svoboda usazování - Právní předpisy o ovládaných zahraničních společnostech - Zahrnutí zisků ovládaných zahraničních společností do základu daně mateřské společnosti.#Věc C-196/04.

  judgment · CS · 12 September 2006

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• Решение на Съда (голям състав) от 12 септември 2006 г.#Cadbury Schweppes plc и Cadbury Schweppes Overseas Ltd срещу Commissioners of Inland Revenue.#Искане за преюдициално заключение: Special Commissioners of Income Tax, London - Обединеното кралство.#Свобода на установяване.#Дело C-196/04.

  judgment · BG · 12 September 2006

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• Euroopa Kohtu otsus (suurkoda), 12. september 2006.#Cadbury Schweppes plc ja Cadbury Schweppes Overseas Ltd versus Commissioners of Inland Revenue.#Eelotsusetaotlus: Special Commissioners of Income Tax, London - Ühendkuningriik.#Asutamisvabadus - Välismaiseid kontrollitavaid äriühinguid käsitlev õigusakt - Välismaiste kontrollitavate äriühingute kasumi arvamine emaettevõtja maksubaasi hulka.#Kohtuasi C-196/04.

  judgment · ET · 12 September 2006

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• Arrest van het Hof (grote kamer) van 12 september 2006.#Cadbury Schweppes plc en Cadbury Schweppes Overseas Ltd tegen Commissioners of Inland Revenue.#Verzoek om een prejudiciële beslissing: Special Commissioners of Income Tax, London - Verenigd Koninkrijk.#Vrijheid van vestiging - Wetgeving inzake gecontroleerde buitenlandse vennootschappen - Opneming van winsten van gecontroleerde buitenlandse vennootschappen in belastinggrondslag van moedervennootschap.#Zaak C-196/04.

  judgment · NL · 12 September 2006

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• Urteil des Gerichtshofes (Große Kammer) vom 12. September 2006.#Cadbury Schweppes plc und Cadbury Schweppes Overseas Ltd gegen Commissioners of Inland Revenue.#Ersuchen um Vorabentscheidung: Special Commissioners of Income Tax, London - Vereinigtes Königreich.#Niederlassungsfreiheit - Rechtsvorschriften über beherrschte ausländische Gesellschaften - Einbeziehung der Gewinne beherrschter ausländischer Gesellschaften in die Steuerbemessungsgrundlage der Muttergesellschaft.#Rechtssache C-196/04.

  judgment · DE · 12 September 2006

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• Arrêt de la Cour (grande chambre) du 12 septembre 2006.#Cadbury Schweppes plc et Cadbury Schweppes Overseas Ltd contre Commissioners of Inland Revenue.#Demande de décision préjudicielle: Special Commissioners of Income Tax, London - Royaume-Uni.#Liberté d'établissement - Législation sur les sociétés étrangères contrôlées - Incorporation des bénéfices de sociétés étrangères contrôlées dans l'assiette imposable de la société mère.#Affaire C-196/04.

  judgment · FR · 12 September 2006

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• Tiesas spriedums (virspalāta) 2006. gada 12.septembrī.#Cadbury Schweppes plc un Cadbury Schweppes Overseas Ltd pret Commissioners of Inland Revenue.#Lūgums sniegt prejudiciālu nolēmumu: Special Commissioners of Income Tax, London - Apvienotā Karaliste.#Brīvība veikt uzņēmējdarbību - Tiesību akti par kontrolētām ārvalstu sabiedrībām - Ienākumu no kontrolētām ārvalstu sabiedrībām iekļaušana mātes sabiedrības ar nodokli apliekamajos ienākumos.#Lieta C-196/04.

  judgment · LV · 12 September 2006

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• Domstolens Dom (Store Afdeling) af 12. september 2006.#Cadbury Schweppes plc og Cadbury Schweppes Overseas Ltd mod Commissioners of Inland Revenue.#Anmodning om præjudiciel afgørelse: Special Commissioners of Income Tax, London - Forenede Kongerige.#Etableringsfrihed - lovgivning om kontrollerede udenlandske selskaber - medregning af kontrollerede udenlandske selskabers overskud i moderselskabets beskatningsgrundlag.#Sag C-196/04.

  judgment · DA · 12 September 2006

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• Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tat-12 ta' Settembru 2006.#Cadbury Schweppes plc u Cadbury Schweppes Overseas Ltd vs Commissioners of Inland Revenue.#Talba għal deċiżjoni preliminari: Special Commissioners of Income Tax, London - ir-Renju Unit.#Libertà ta' l-istabbiliment - Leġiżlazzjoni fuq il-kumpanniji barranin ikkontrollati - Inklużjoni tal-profitti ta' kumpanniji barranin ikkontrollati fil-bażi ta' stima għall-intaxxar tal-kumpannija parent.#Kawża C-196/04.

  judgment · MT · 12 September 2006

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• Acórdão do Tribunal de Justiça (Grande Secção) de 12 de Septembro de 2006.#Cadbury Schweppes plc e Cadbury Schweppes Overseas Ltd contra Commissioners of Inland Revenue.#Pedido de decisão prejudicial: Special Commissioners of Income Tax, London - Reino Unido.#Liberdade de estabelecimento - Legislação relativa a sociedades estrangeiras controladas - Incorporação dos lucros de sociedades estrangeiras controladas na matéria colectável da sociedade-mãe.#Processo C-196/04.

  judgment · PT · 12 September 2006

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• Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 12ης Σεπτεμβρίου 2006.#Cadbury Schweppes plc και Cadbury Schweppes Overseas Ltd κατά Commissioners of Inland Revenue.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Special Commissioners of Income Tax, London - Ηνωμένο Βασίλειο.#Ελευθερία εγκαταστάσεως - Νομοθεσία περί ελεγχόμενων αλλοδαπών εταιριών - Συνυπολογισμός των κερδών των ελεγχόμενων αλλοδαπών εταιριών στη βάση επιβολής του φόρου της μητρικής εταιρίας.#Υπόθεση C-196/04.

  judgment · EL · 12 September 2006

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• A Bíróság (nagytanács) 2006. szeptember 12-i ítélete.#Cadbury Schweppes plc és Cadbury Schweppes Overseas Ltd kontra Commissioners of Inland Revenue.#Előzetes döntéshozatal iránti kérelem: Special Commissioners of Income Tax, London - Egyesült Királyság.#Letelepedés szabadsága - Az ellenőrzött külföldi társaságokra vonatkozó jogszabályok - Az ellenőrzött külföldi társaságok nyereségének beszámítása az anyavállalat adóalapjába.#C-196/04. sz. ügy.

  judgment · HU · 12 September 2006

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• Sodba Sodišča (veliki senat) z dne 12. septembra 2006.#Cadbury Schweppes plc in Cadbury Schweppes Overseas Ltd proti Commissioners of Inland Revenue.#Predlog za sprejetje predhodne odločbe: Special Commissioners of Income Tax, London - Združeno kraljestvo.#Svoboda ustanavljanja - Zakonodaja o tujih odvisnih družbah - Vključevanje dobičkov tujih odvisnih družb v davčno osnovo družbe matere.#Zadeva C-196/04.

  judgment · SL · 12 September 2006

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• Sentenza della Corte (grande sezione) del 12 settembre 2006.#Cadbury Schweppes plc e Cadbury Schweppes Overseas Ltd contro Commissioners of Inland Revenue.#Domanda di pronuncia pregiudiziale: Special Commissioners of Income Tax, London - Regno Unito.#Libertà di stabilimento - Normativa sulle società controllate estere - Inclusione nella base imponibile della società madre degli utili delle controllate estere.#Causa C-196/04.

  judgment · IT · 12 September 2006

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• Domstolens dom (stora avdelningen) den 12 september 2006.#Cadbury Schweppes plc och Cadbury Schweppes Overseas Ltd mot Commissioners of Inland Revenue.#Begäran om förhandsavgörande: Special Commissioners of Income Tax, London - Förenade kungariket.#Etableringsfrihet - Lagstiftning om kontroll över utländska bolag - Vinster i kontrollerade utländska bolag inkluderas i beskattningsunderlaget för moderbolaget.#Mål C-196/04.

  judgment · SV · 12 September 2006

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• Sentencia del Tribunal de Justicia (Gran Sala) de 12 de septiembre de 2006.#Cadbury Schweppes plc y Cadbury Schweppes Overseas Ltd contra Commissioners of Inland Revenue.#Petición de decisión prejudicial: Special Commissioners of Income Tax, London - Reino Unido.#Libertad de establecimiento - Legislación sobre sociedades extranjeras controladas - Inclusión de los beneficios de sociedades extranjeras controladas en la base imponible de la sociedad matriz.#Asunto C-196/04.

  judgment · ES · 12 September 2006

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• Wyrok Trybunału (wielka izba) z dnia 12 września 2006 r.#Cadbury Schweppes plc i Cadbury Schweppes Overseas Ltd przeciwko Commissioners of Inland Revenue.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Special Commissioners of Income Tax, London - Zjednoczone Królestwo.#Swoboda przedsiębiorczości - Przepisy dotyczące kontrolowanych spółek zagranicznych - Uwzględnienie dochodów kontrolowanych spółek zagranicznych w podstawie opodatkowania spółki dominującej.#Sprawa C-196/04.

  judgment · PL · 12 September 2006

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