Opinion of Mr Advocate General Léger delivered on 2 May 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.

Record

Official report CELEX 62004CC0196 from European Union at Court of Justice of the European Union. Dated 2 May 2006. Status: decided.

Timeline

1. 2 May 2006

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Mr Advocate General Léger delivered on 2 May 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 · 2 May 2006

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• Mišljenje nezavisnog odvjetnika Léger iznesen2. svibnja 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 · 2 May 2006

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• Sklepni predlogi generalnega pravobranilca - Léger - 2. maja 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 · 2 May 2006

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• Schlussanträge des Generalanwalts Léger vom 2. Mai 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 · 2 May 2006

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• Julkisasiamiehen ratkaisuehdotus Léger 2 päivänä toukokuuta 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 · 2 May 2006

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• Conclusões do advogado-geral Léger apresentadas em 2 de Maio 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 · 2 May 2006

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• Заключение на генералния адвокат Léger представено на2 май 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 · 2 May 2006

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• Léger főtanácsnok indítványa, az ismertetés napja: 2006. május 2.#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 · 2 May 2006

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• Forslag til afgørelse fra generaladvokat Léger fremsat den 2. maj 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 · 2 May 2006

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• Conclusie van advocaat-generaal Léger van 2 mei 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 · 2 May 2006

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• Conclusioni dell'avvocato generale Léger del 2 maggio 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 · 2 May 2006

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• Förslag till avgörande av generaladvokat Léger föredraget den 2 maj 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 · 2 May 2006

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• Generalinio advokato Léger išvada, pateikta 2006 m. gegužės 2 d.#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 · 2 May 2006

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• Konklużjonijiet ta' l-Avukat Ġenerali - Léger - 2 ta' Mejju 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 · 2 May 2006

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• Ģenerāladvokāta Léger secinājumi, sniegti 2006. gada 2.maijā.#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 · 2 May 2006

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• Προτάσεις του γενικού εισαγγελέα Léger της 2ας Μαΐου 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 · 2 May 2006

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• Concluziile avocatului general Léger prezentate la data de 2 mai 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 · 2 May 2006

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• Conclusiones del Abogado General Léger presentadas el 2 de mayo 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 · 2 May 2006

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• Opinia rzecznika generalnego Léger przedstawione w dniu 2 maja 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 · 2 May 2006

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• Návrhy generálneho advokáta - Léger - 2. mája 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 · 2 May 2006

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• Kohtujuristi ettepanek - Léger - 2. mai 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 · 2 May 2006

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• Conclusions de l'avocat général Léger présentées le 2 mai 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 · 2 May 2006

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• Stanovisko generálního advokáta - Léger - 2 května 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 · 2 May 2006

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