Cadbury Schweppes Plc and Cadbury Schweppes Overseas Ltd v IR Commrs (2004) Sp C 415
Dr John F Avery Jones CBE and Malcolm
Decision released 1 June 2004
The special commissioners referred to the European Court of Justice (‘ECJ’) questions whether art. 43, 49 and 56 of the EC Treaty precluded national tax legislation which provided in specified circumstances for the imposition of a charge upon a company resident in that member state in respect of the profits of a subsidiary company resident in another member state and subject to a lower level of taxation.