Metallgesellschaft Ltd & Ors (Case C-397/98); Hoechst AG & Hoechst UK Ltd (Case C-410/98) v Commissioners of Inland Revenue & Attorney-General.  BTC 99
European Court of Justice.
A La Pergola, President, M Wathelet, Rapporteur, DAO Edward, P Jann, L Sevón JJ, N Fennelly, Advocate General.
Judgment delivered 8 March 2001.
Corporation tax – Free movement of capital – Freedom of establishment – 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 – EC Treaty, art. 52.