[A reference to the ECJ from this decision is reported at [2006] BTC 318.]

Dr John F Avery Jones, Malcolm Gammie QC.

Decision released 17 December 2002.

Corporation tax – Group relief – Losses arising in French, Belgian and German subsidiaries of UK company – UK provisions denying group relief for losses – Whether UK provisions contrary to Community law – Income and Corporation Taxes Act 1988, s. 402(3A), (3B), 403D(1)(a), 413(5) – Article 43 EC.

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