Judgment of the Court (Grand Chamber) of 12 December 2006.#Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.#Case C-374/04.

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Official record CELEX 62004CJ0374 from European Union at Court of Justice of the European Union. Dated 12 December 2006. Status: decided.

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23 official files

• Judgment of the Court (Grand Chamber) of 12 December 2006.#Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.#Case C-374/04.

  judgment · EN · 12 December 2006

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• Решение на Съда (голям състав) от 12 декември 2006 г.#Test Claimants in Class IV of the ACT Group Litigation срещу Commissioners of Inland Revenue.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Chancery Division - Обединеното кралство.#Свобода на установяване.#Дело C-374/04.

  judgment · BG · 12 December 2006

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• Presuda Suda (veliko vijeće) od 12. prosinca 2006.#Test Claimants in Class IV of the ACT Group Litigation protiv Commissioners of Inland Revenue.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Chancery Division - Ujedinjena Kraljevina.#Predmet C-374/04.

  judgment · HR · 12 December 2006

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• Hotărârea Curții (marea cameră) din data de 12 decembrie 2006.#Test Claimants in Class IV of the ACT Group Litigation împotriva Commissioners of Inland Revenue.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Chancery Division - Regatul Unit.#Libertate de stabilire.#Cauza C-374/04.

  judgment · RO · 12 December 2006

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• Urteil des Gerichtshofes (Große Kammer) vom 12. Dezember 2006.#Test Claimants in Class IV of the ACT Group Litigation gegen Commissioners of Inland Revenue.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Chancery Division - Vereinigtes Königreich.#Niederlassungsfreiheit - Freier Kapitalverkehr - Körperschaftsteuer - Dividendenausschüttung - Steuergutschrift - Unterschiedliche Behandlung gebietsansässiger und gebietsfremder Anteilseigner - Bilaterale Doppelbesteuerungsabkommen.#Rechtssache C-374/04.

  judgment · DE · 12 December 2006

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• Domstolens Dom (Store Afdeling) af 12. december 2006.#Test Claimants in Class IV of the ACT Group Litigation mod Commissioners of Inland Revenue.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Chancery Division - Forenede Kongerige.#Etableringsfrihed - frie kapitalbevægelser - selskabsskat - udlodning af udbytte - skattegodtgørelse - forskellig behandling af hjemmehørende og ikke-hjemmehørende aktionærer - bilaterale dobbeltbeskatningsoverenskomster.#Sag C-374/04.

  judgment · DA · 12 December 2006

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• Euroopa Kohtu otsus (suurkoda), 12. detsember 2006.#Test Claimants in Class IV of the ACT Group Litigation versus Commissioners of Inland Revenue.#Eelotsusetaotlus: High Court of Justice (England & Wales), Chancery Division - Ühendkuningriik.#Asutamisvabadus - Kapitali vaba liikumine - Ettevõtte tulumaks - Dividendide maksmine - Maksu ümberarvutus - Residendist aktsionäride ja mitteresidendist aktsionäride erinev kohtlemine - Topeltmaksustamise vältimise kahepoolsed lepingud.#Kohtuasi C-374/04.

  judgment · ET · 12 December 2006

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• Sodba Sodišča (veliki senat) z dne 12. decembra 2006.#Test Claimants in Class IV of the ACT Group Litigation proti Commissioners of Inland Revenue.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Chancery Division - Združeno kraljestvo.#Svoboda ustanavljanja - Prost pretok kapitala - Davek od dohodkov pravnih oseb - Razdelitev dividend - Davčni odbitek - Drugačno obravnavanje delničarjev rezidentov in delničarjev nerezidentov - Dvostranske konvencije o izogibanju dvojnega obdavčevanja.#Zadeva C-374/04.

  judgment · SL · 12 December 2006

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• Rozsudok Súdneho dvora (veľká komora) z 12. decembra 2006.#Test Claimants in Class IV of the ACT Group Litigation proti Commissioners of Inland Revenue.#Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Chancery Division - Spojené kráľovstvo.#Sloboda usadiť sa - Voľný pohyb kapitálu - Daň z príjmov právnických osôb - Rozdelenie dividend - Daňový úver - Rozdielne zaobchádzanie s akcionármi rezidentmi a akcionármi nerezidentmi - Bilaterálne dohody o zamedzení dvojitého zdanenia.#Vec C-374/04.

  judgment · SK · 12 December 2006

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• Tiesas spriedums (virspalāta) 2006. gada 12.decembrī.#Test Claimants in Class IV of the ACT Group Litigation pret Commissioners of Inland Revenue.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Chancery Division - Apvienotā Karaliste.#Brīvība veikt uzņēmējdarbību - Brīva kapitāla aprite - Uzņēmumu ienākumu nodoklis - Dividenžu izmaksāšana - Nodokļa atlaide - Atšķirīga attieksme pret akcionāriem rezidentiem un akcionāriem nerezidentiem - Divpusējas konvencijas par nodokļu dubultās uzlikšanas novēršanu.#Lieta C-374/04.

  judgment · LV · 12 December 2006

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• Rozsudek Soudního dvora (velkého senátu) ze dne 12. prosince 2006.#Test Claimants in Class IV of the ACT Group Litigation proti Commissioners of Inland Revenue.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Chancery Division - Spojené království.#Svoboda usazování - Volný pohyb kapitálu - Korporační daň - Rozdělování dividend - Sleva na dani - Odlišné zacházení s akcionáři-rezidenty a s akcionáři-nerezidenty - Dvoustranné smlouvy o zamezení dvojího zdanění.#Věc C-374/04.

  judgment · CS · 12 December 2006

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• Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 12 päivänä joulukuuta 2006.#Test Claimants in Class IV of the ACT Group Litigation vastaan Commissioners of Inland Revenue.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Chancery Division - Yhdistynyt kuningaskunta.#Sijoittautumisvapaus - Pääomien vapaa liikkuvuus - Yhtiövero - Osingonjako - Yhtiöveron hyvitys - Maassa asuvien osakkeenomistajien ja ulkomailla asuvien osakkeenomistajien erilainen kohtelu - Kaksinkertaisen verotuksen välttämistä koskevat kahdenväliset sopimukset.#Asia C-374/04.

  judgment · FI · 12 December 2006

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• Sentencia del Tribunal de Justicia (Gran Sala) de 12 de diciembre de 2006.#Test Claimants in Class IV of the ACT Group Litigation contra Commissioners of Inland Revenue.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Libertad de establecimiento - Libre circulación de capitales - Impuesto sobre sociedades - Reparto de dividendos - Crédito fiscal - Distinto trato de los accionistas según sean residentes o no - Convenios fiscales bilaterales para evitar la doble imposición.#Asunto C-374/04.

  judgment · ES · 12 December 2006

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• Arrêt de la Cour (grande chambre) du 12 décembre 2006.#Test Claimants in Class IV of the ACT Group Litigation contre Commissioners of Inland Revenue.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Chancery Division - Royaume-Uni.#Liberté d'établissement - Libre circulation des capitaux - Impôt sur les sociétés - Distribution de dividendes - Crédit d'impôt - Traitement distinct des actionnaires résidents et des actionnaires non-résidents - Conventions bilatérales préventives de la double imposition.#Affaire C-374/04.

  judgment · FR · 12 December 2006

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• Domstolens dom (stora avdelningen) den 12 december 2006.#Test Claimants in Class IV of the ACT Group Litigation mot Commissioners of Inland Revenue.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Chancery Division - Förenade kungariket.#Etableringsfrihet - Fri rörlighet för kapital - Bolagsskatt - Lämnande av utdelning - Skattetillgodohavande - Olika behandling av i landet hemmahörande aktieägare och i landet ej hemmahörande aktieägare - Bilaterala avtal för att undvika dubbelbeskattning.#Mål C-374/04.

  judgment · SV · 12 December 2006

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• Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 12ης Δεκεμβρίου 2006.#Test Claimants in Class IV of the ACT Group Litigation κατά Commissioners of Inland Revenue.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Chancery Division - Ηνωμένο Βασίλειο.#Ελευθερία εγκατάστασης - Ελεύθερη κυκλοφορία κεφαλαίων - Φόρος εταιριών - Διανομή μερισμάτων - Πίστωση φόρου - Διαφορετική μεταχείριση των μετόχων που είναι κάτοικοι ημεδαπής σε σχέση με αυτούς που είναι κάτοικοι αλλοδαπής - Διμερείς συμβάσεις περί αποφυγής της διπλής φορολογίας.#Υπόθεση C-374/04.

  judgment · EL · 12 December 2006

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• Sentenza della Corte (grande sezione) del 12 dicembre 2006.#Test Claimants in Class IV of the ACT Group Litigation contro Commissioners of Inland Revenue.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Chancery Division - Regno Unito.#Libertà di stabilimento - Libera circolazione dei capitali - Imposta sulle società - Distribuzione dei dividendi - Credito d'imposta -Disparità di trattamento tra azionisti residenti e azionisti non residenti - Convenzioni bilaterali volte ad evitare la doppia imposizione.#Causa C-374/04.

  judgment · IT · 12 December 2006

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• A Bíróság (nagytanács) 2006. december 12-i ítélete.#Test Claimants in Class IV of the ACT Group Litigation kontra Commissioners of Inland Revenue.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Chancery Division - Egyesült Királyság.#Letelepedés szabadsága - Tőke szabad mozgása - Társasági adó - Osztalékfizetés - Adójóváírás - Az illetőséggel rendelkező és nem rendelkező részvényesekkel szembeni eltérő bánásmód - Kettős adóztatás elkerüléséről szóló egyezmények.#C-374/04. sz. ügy.

  judgment · HU · 12 December 2006

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• 2006 m. gruodžio 12 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Test Claimants in Class IV of the ACT Group Litigation prieš Commissioners of Inland Revenue.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Chancery Division - Jungtinė Karalystė.#Įsisteigimo laisvė - Laisvas kapitalo judėjimas - Pelno mokestis - Dividendų išmokėjimas - Mokesčio kreditas - Skirtingas akcininkų rezidentų ir akcininkų nerezidentų vertinimas - Dvišalės dvigubo apmokestinimo išvengimo sutartys.#Byla C-374/04.

  judgment · LT · 12 December 2006

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• Wyrok Trybunału (wielka izba) z dnia 12 grudnia 2006 r.#Test Claimants in Class IV of the ACT Group Litigation przeciwko Commissioners of Inland Revenue.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Chancery Division - Zjednoczone Królestwo.#Swoboda przedsiębiorczości - Swobodny przepływ kapitału - Podatek dochodowy od osób prawnych - Wypłata dywidend - Ulga podatkowa - Odmienne traktowanie udziałowców będących rezydentami i udziałowców niebędących rezydentami - Umowy dwustronne o unikaniu podwójnego opodatkowania.#Sprawa C-374/04.

  judgment · PL · 12 December 2006

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• Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tat-12 ta' Diċembru 2006.#Test Claimants in Class IV of the ACT Group Litigation vs Commissioners of Inland Revenue.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Chancery Division - ir-Renju Unit.#Libertà ta' stabbiliment - Moviment liberu tal-kapital - Taxxa fuq il-kumpanniji - Tqassim ta' dividendi - Kreditu ta' taxxa - Trattament differenti ta' azzjonisti residenti u azzjonisti li mhumiex residenti - Ftehim bilaterali għall-prevenzjoni tat-tassazzjoni doppja.#Kawża C-374/04.

  judgment · MT · 12 December 2006

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• Acórdão do Tribunal de Justiça (Grande Secção) de 12 de Dezembro de 2006.#Test Claimants in Class IV of the ACT Group Litigation contra Commissioners of Inland Revenue.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Liberdade de estabelecimento - Livre circulação de capitais - Imposto sobre as sociedades - Distribuição de dividendos - Crédito de imposto - Tratamento diferenciado dos accionistas residentes e dos accionistas não residentes - Convenções bilaterais para evitar a dupla tributação.#Processo C-374/04.

  judgment · PT · 12 December 2006

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• Arrest van het Hof (grote kamer) van 12 december 2006.#Test Claimants in Class IV of the ACT Group Litigation tegen Commissioners of Inland Revenue.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Chancery Division - Verenigd Koninkrijk.#Vrijheid van vestiging - Vrij verkeer van kapitaal - Vennootschapsbelasting - Uitkering van dividend - Belastingkrediet - Verschillende behandeling van ingezeten en niet-ingezeten aandeelhouders - Bilaterale verdragen ter voorkoming van dubbele belasting.#Zaak C-374/04.

  judgment · NL · 12 December 2006

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