European Court of Justice (Grand Chamber).

V Skouris, President, P Jann and A Rosas, Presidents of Chambers, JN Cunha Rodrigues, R Silva de Lapuerta, K Lenaerts (Rapporteur), E Juhász, G Arestis and A Borg Barthet, JJ; P Léger, Advocate General.

Judgment delivered 12 September 2006.

Corporation tax – Freedom of movement for persons – Freedom of establishment – Law on controlled foreign companies – Attribution to parent company of profits of subsidiary established in another member state as those profits arose – Obstacle – Justification – Counteraction of tax avoidance – Articles 43, 49 and 56 EC.

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