Opinion of Mr Advocate General Fennelly delivered on 12 September 2000. # Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General. # Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. # Freedom of establishment - Free movement of capital - Advance payment of corporation tax on profits distributed by a subsidiary to its parent company - Parent company having its seat in another Member State - Breach of Community law - Action for restitution or action for damages - Interest. # Joined cases C-397/98 and C-410/98.

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Official report CELEX 61998CC0397 from European Union at Court of Justice of the European Union. Dated 12 September 2000. Status: decided.

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1. 12 September 2000

   Decided

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22 official files

• Opinion of Mr Advocate General Fennelly delivered on 12 September 2000. # Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General. # Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. # Freedom of establishment - Free movement of capital - Advance payment of corporation tax on profits distributed by a subsidiary to its parent company - Parent company having its seat in another Member State - Breach of Community law - Action for restitution or action for damages - Interest. # Joined cases C-397/98 and C-410/98.

  judgment · EN · 12 September 2000

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• Concluziile avocatului general Fennelly prezentate la data de12 septembrie 2000. # Metallgesellschaft Ltd și alții (C-397/98), Hoechst AG și Hoechst (UK) Ltd (C-410/98) împotriva Commissioners of Inland Revenue și HM Attorney General. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Chancery Division - Regatul Unit. # Libertate de stabilire. # Cauze conexate C-397/98 și C-410/98.

  judgment · RO · 12 September 2000

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• Sklepni predlogi generalnega pravobranilca - Fennelly - 12. septembra 2000. # Metallgesellschaft Ltd in drugi (C-397/98), Hoechst AG in Hoechst (UK) Ltd (C-410/98) proti Commissioners of Inland Revenue in HM Attorney General. # Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Chancery Division - Združeno kraljestvo. # Svoboda ustanavljanja. # Združeni zadevi C-397/98 in C-410/98.

  judgment · SL · 12 September 2000

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• Návrhy generálneho advokáta - Fennelly - 12. septembra 2000. # Metallgesellschaft Ltd a iní (C-397/98), Hoechst AG a Hoechst (UK) Ltd (C-410/98) proti Commissioners of Inland Revenue a HM Attorney General. # Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Chancery Division - Spojené kráľovstvo. # Sloboda usadiť sa. # Spojené veci C-397/98 a C-410/98.

  judgment · SK · 12 September 2000

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• Ģenerāladvokāta Fennelly secinājumi, sniegti 2000. gada 12.septembrī. # Metallgesellschaft Ltd un citi (C-397/98), Hoechst AG un Hoechst (UK) Ltd (C-410/98) pret Commissioners of Inland Revenue un HM Attorney General. # Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Chancery Division - Apvienotā Karaliste. # Brīvība veikt uzņēmējdarbību. # Apvienotās lietas C-397/98 un C-410/98.

  judgment · LV · 12 September 2000

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• Conclusões do advogado-geral Fennelly apresentadas em 12 de Septembro de 2000. # Metallgesellschaft Ltd e outros (C-397/98), Hoechst AG e Hoechst (UK) Ltd (C-410/98) contra Commissioners of Inland Revenue e HM Attorney General. # Pedido de decisão prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido. # Liberdade de estabelecimento - Livre circulação de capitais - Pagamento antecipado do imposto sobre o rendimento das pessoas colectivas a título de dividendos pagos por uma filial à sua sociedade-mãe - Sociedade-mãe com sede noutro Estado-Membro - Violação do direito comunitário - Acção de restituição ou acção de indemnização - Juros. # Processos apensos C-397/98 e C-410/98.

  judgment · PT · 12 September 2000

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• Opinia rzecznika generalnego Fennelly przedstawione w dniu 12 września 2000 r. # Metallgesellschaft Ltd i inni (C-397/98), Hoechst AG i Hoechst (UK) Ltd (C-410/98) przeciwko Commissioners of Inland Revenue i HM Attorney General. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Chancery Division - Zjednoczone Królestwo. # Swoboda przedsiębiorczości. # Sprawy połączone C-397/98 oraz C-410/98.

  judgment · PL · 12 September 2000

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• Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 12 ta' Settembru 2000. # Metallgesellschaft Ltd et. (C-397/98), Hoechst AG u Hoechst (UK) Ltd (C-410/98) vs Commissioners of Inland Revenue u HM Attorney General. # Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Chancery Division - ir-Renju Unit. # Libertà ta' stabbiliment. # Każijiet Magħquda C-397/98 u C-410/98.

  judgment · MT · 12 September 2000

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• Kohtujuristi ettepanek - Fennelly - 12. september 2000. # Metallgesellschaft Ltd ja teised (C-397/98), Hoechst AG ja Hoechst (UK) Ltd (C-410/98) versus Commissioners of Inland Revenue ja HM Attorney General. # Eelotsusetaotlus: High Court of Justice (England & Wales), Chancery Division - Ühendkuningriik. # Asutamisvabadus. # Liidetud kohtuasjad C-397/98 ja C-410/98.

  judgment · ET · 12 September 2000

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• Schlussanträge des Generalanwalts Fennelly vom 12. September 2000. # Metallgesellschaft Ltd und andere (C-397/98), Hoechst AG und Hoechst (UK) Ltd (C-410/98) gegen Commissioners of Inland Revenue und HM Attorney General. # Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Chancery Division - Vereinigtes Königreich. # Niederlassungsfreiheit - Freier Kapitalverkehr - Körperschaftsteuer-Vorauszahlung auf die Gewinne, die eine Tochtergesellschaft an ihre Muttergesellschaft ausschüttet - Muttergesellschaft mit Sitz in einem anderen Mitgliedstaat - Verletzung des Gemeinschaftsrechts - Erstattungsklage oder Schadensersatzklage - Zinsen. # Verbundene Rechtssachen C-397/98 und C-410/98.

  judgment · DE · 12 September 2000

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• Stanovisko generálního advokáta - Fennelly - 12 září 2000. # Metallgesellschaft Ltd a další (C-397/98), Hoechst AG a Hoechst (UK) Ltd (C-410/98) proti Commissioners of Inland Revenue a HM Attorney General. # Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Chancery Division - Spojené království. # Svoboda usazování. # Spojené věci C-397/98 a C-410/98.

  judgment · CS · 12 September 2000

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• Conclusiones del Abogado General Fennelly presentadas el 12 de septiembre de 2000. # Metallgesellschaft Ltd y otros (C-397/98), Hoechst AG y Hoechst (UK) Ltd (C-410/98) contra Commissioners of Inland Revenue y HM Attorney General. # Petición de decisión prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido. # Libertad de establecimiento - Libre circulación de capitales - Pago a cuenta del impuesto sobre sociedades por los beneficios repartidos por una filial a su sociedad matriz - Sociedad matriz domiciliada en otro Estado miembro - Violación del Derecho comunitario - Acción de restitución o acción de indemnización - Intereses. # Asuntos acumulados C-397/98 y C-410/98.

  judgment · ES · 12 September 2000

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• Заключение на генералния адвокат Fennelly представено на12 септември 2000 г. # Metallgesellschaft Ltd и други (C-397/98), Hoechst AG и Hoechst (UK) Ltd (C-410/98) срещу Commissioners of Inland Revenue и HM Attorney General. # Искане за преюдициално заключение: High Court of Justice (England & Wales), Chancery Division - Обединеното кралство. # Свобода на установяване. # Съединени дела C-397/98 и C-410/98.

  judgment · BG · 12 September 2000

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• Julkisasiamiehen ratkaisuehdotus Fennelly 12 päivänä syyskuuta 2000. # Metallgesellschaft Ltd ym. (C-397/98), Hoechst AG ja Hoechst (UK) Ltd (C-410/98) vastaan Commissioners of Inland Revenue ja HM Attorney General. # Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Chancery Division - Yhdistynyt kuningaskunta. # Sijoittautumisvapaus - Pääomien vapaa liikkuvuus - Yhtiöveroennakon maksaminen tytäryhtiön emoyhtiölleen jakamasta voitosta - Emoyhtiö, jonka kotipaikka on toisessa jäsenvaltiossa - Yhteisön oikeuden rikkominen - Palauttamiskanne tai vahingonkorvauskanne - Korot. # Yhdistetyt asiat C-397/98 ja C-410/98.

  judgment · FI · 12 September 2000

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• Conclusie van advocaat-generaal Fennelly van 12 september 2000. # Metallgesellschaft Ltd en anderen (C-397/98), Hoechst AG en Hoechst (UK) Ltd (C-410/98) tegen Commissioners of Inland Revenue en HM Attorney General. # Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Chancery Division - Verenigd Koninkrijk. # Vrijheid van vestiging - Vrij verkeer van kapitaal - Voorheffing op de vennootschapsbelasting over de door een dochtermaatschappij aan de moedermaatschappij uitgekeerde winst - In een andere lidstaat gevestigde moedermaatschappij - Schending van het gemeenschapsrecht - Vordering tot terugbetaling of vordering tot schadevergoeding - Rente. # Gevoegde zaken C-397/98 en C-410/98.

  judgment · NL · 12 September 2000

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• Fennelly főtanácsnok indítványa, az ismertetés napja: 2000. szeptember 12. # Metallgesellschaft Ltd és társai (C-397/98. sz. ügy), Hoechst AG és Hoechst (UK) Ltd (C-410/98. sz. ügy) kontra Commissioners of Inland Revenue és HM Attorney General. # Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Chancery Division - Egyesült Királyság. # Letelepedés szabadsága. # C-397/98. és C-410/98. sz. egyesített ügyek

  judgment · HU · 12 September 2000

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• Förslag till avgörande av generaladvokat Fennelly föredraget den 12 september 2000. # Metallgesellschaft Ltd m.fl. (C-397/98), Hoechst AG och Hoechst (UK) Ltd (C-410/98) mot Commissioners of Inland Revenue och HM Attorney General. # Begäran om förhandsavgörande: High Court of Justice (England & Wales), Chancery Division - Förenade kungariket. # Etableringsfrihet - Fri rörlighet för kapital - Betalning i förskott av bolagsskatt på vinster som ett dotterbolag delat ut till sitt moderbolag - Moderbolag med säte i en annan medlemsstat - Åsidosättande av gemenskapsrätten - Talan om återbetalning eller skadeståndstalan - Ränta. # Förenade målen C-397/98 och C-410/98.

  judgment · SV · 12 September 2000

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• Conclusioni dell'avvocato generale Fennelly del 12 settembre 2000. # Metallgesellschaft Ltd e altri (C-397/98), Hoechst AG e Hoechst (UK) Ltd (C-410/98) contro Commissioners of Inland Revenue e HM Attorney General. # Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Chancery Division - Regno Unito. # Libertà di stabilimento - Libera circolazione dei capitali - Pagamento anticipato dell'imposta sulle società sui dividendi distribuiti da una società controllata alla sua capogruppo - Società capogruppo con sede in un altro Stato membro - Violazione del diritto comunitario - Azione di ripetizione o azione di risarcimento - Interessi. # Cause riunite C-397/98 e C-410/98.

  judgment · IT · 12 September 2000

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• Generalinio advokato Fennelly išvada, pateikta 2000 m. rugsėjo 12 d. # Metallgesellschaft Ltd ir kt. (C-397/98), Hoechst AG ir Hoechst (UK) Ltd (C-410/98) prieš Commissioners of Inland Revenue ir HM Attorney General. # Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Chancery Division - Jungtinė Karalystė. # Įsisteigimo laisvė. # Sujungtos bylos C-397/98 ir C-410/98.

  judgment · LT · 12 September 2000

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• Forslag til afgørelse fra generaladvokat Fennelly fremsat den 12. september 2000. # Metallgesellschaft Ltd m.fl. (C-397/98), Hoechst AG og Hoechst (UK) Ltd (C-410/98) mod Commissioners of Inland Revenue og HM Attorney General. # Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Chancery Division - Forenede Kongerige. # Etableringsfrihed - Frie kapitalbevægelser - Forskudsbetaling af selskabsskat af overskud, som et datterselskab udlodder til sit moderselskab - Moderselskab, der har hjemsted i en anden medlemsstat - Tilsidesættelse af fællesskabsretten - Krav om tilbagebetaling eller erstatning - Rente. # Forenede sager C-397/98 og C-410/98.

  judgment · DA · 12 September 2000

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• Προτάσεις του γενικού εισαγγελέα Fennelly της 12ης Σεπτεμβρίου 2000. # Metallgesellschaft Ltd και λοιπών (C-397/98), Hoechst AG και Hoechst (UK) Ltd (C-410/98) κατά Commissioners of Inland Revenue και HM Attorney General. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Chancery Division - Ηνωμένο Βασίλειο. # Ελευθερία εγκαταστάσεως - Ελεύθερη κυκλοφορία των κεφαλαίων - Προκαταβολή του φόρου εταιριών επί των κερδών που διανέμει η θυγατρική στη μητρική εταιρία - Μητρική εταιρία εδρεύουσα σε άλλο κράτος μέλος - Παραβίαση του κοινοτικού δικαίου - Αγωγή περί επιστροφής ή αγωγή αποζημιώσεως - Τόκοι. # Συνεκδικασθείσες υποθέσεις C-397/98 και C-410/98.

  judgment · EL · 12 September 2000

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• Conclusions de l'avocat général Fennelly présentées le 12 septembre 2000. # Metallgesellschaft Ltd et autres (C-397/98), Hoechst AG et Hoechst (UK) Ltd (C-410/98) contre Commissioners of Inland Revenue et HM Attorney General. # Demande de décision préjudicielle: High Court of Justice (England & Wales), Chancery Division - Royaume-Uni. # Liberté d'établissement - Libre circulation des capitaux - Paiement anticipé de l'impôt sur les sociétés au titre des bénéfices distribués par une filiale à sa société mère - Société mère ayant son siège dans un autre Etat membre - Violation du droit communautaire - Action en restitution ou action en réparation - Intérêts. # Affaires jointes C-397/98 et C-410/98.

  judgment · FR · 12 September 2000

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