Opinion of Mr Advocate General Geelhoed delivered on 23 February 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.

Record

Official report CELEX 62004CC0374 from European Union at Court of Justice of the European Union. Dated 23 February 2006. Status: decided.

Timeline

1. 23 February 2006

   Decided

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Documents

23 official files

• Opinion of Mr Advocate General Geelhoed delivered on 23 February 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 · 23 February 2006

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• Konklużjonijiet ta' l-Avukat Ġenerali - Geelhoed - 23 ta' Frar 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 · 23 February 2006

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• Mišljenje nezavisnog odvjetnika Geelhoed iznesen23. veljače 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 · 23 February 2006

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• Concluziile avocatului general Geelhoed prezentate la data de 23 februarie 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 · 23 February 2006

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• Forslag til afgørelse fra generaladvokat Geelhoed fremsat den 23. februar 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 · 23 February 2006

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• Заключение на генералния адвокат Geelhoed представено на23 февруари 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 · 23 February 2006

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• Conclusioni dell'avvocato generale Geelhoed del 23 febbraio 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 · 23 February 2006

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• Stanovisko generálního advokáta - Geelhoed - 23 února 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 · 23 February 2006

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• Ģenerāladvokāta Geelhoed secinājumi, sniegti 2006. gada 23.februārī.#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 · 23 February 2006

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• Förslag till avgörande av generaladvokat Geelhoed föredraget den 23 februari 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 · 23 February 2006

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• Schlussanträge des Generalanwalts Geelhoed vom 23. Februar 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 · 23 February 2006

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• Conclusiones del Abogado General Geelhoed presentadas el 23 de febrero 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 · 23 February 2006

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• Geelhoed főtanácsnok indítványa, az ismertetés napja: 2006. február 23.#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 · 23 February 2006

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• Conclusie van advocaat-generaal Geelhoed van 23 februari 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 · 23 February 2006

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• Kohtujuristi ettepanek - Geelhoed - 23. veebruar 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 · 23 February 2006

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• Προτάσεις του γενικού εισαγγελέα Geelhoed της 23ης Φεβρουαρίου 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 · 23 February 2006

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• Generalinio advokato Geelhoed išvada, pateikta 2006 m. vasario 23 d.#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 · 23 February 2006

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• Conclusions de l'avocat général Geelhoed présentées le 23 février 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 · 23 February 2006

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• Návrhy generálneho advokáta - Geelhoed - 23. februára 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 · 23 February 2006

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• Sklepni predlogi generalnega pravobranilca - Geelhoed - 23. februarja 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 · 23 February 2006

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• Conclusões do advogado-geral Geelhoed apresentadas em 23 de Fevereiro 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 · 23 February 2006

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• Opinia rzecznika generalnego Geelhoed przedstawione w dniu 23 lutego 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 · 23 February 2006

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• Julkisasiamiehen ratkaisuehdotus Geelhoed 23 päivänä helmikuuta 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 · 23 February 2006

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