[2001] EWHC Admin 236.

Queen’s Bench Division (Administrative Court).

[The appeal against this decision is reported at [2002] BTC 17.]

Burton J.

Judgment delivered 2 April 2001.

Income tax – European Community – State aid – Tax – Personal service companies – National legislation to combat tax avoidance in provision of personal services – Whether negative state aid – Whether unlawful interference with freedom of movement of workers, freedom of establishment, and freedom to provide services – EC Treaty, art. 39, 43, 49, 87.

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