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الصفحة 360
However , a non - resident company receiving a dividend from a United Kingdom - resident company in respect of which it was not entitled to a tax credit was effectively not liable to any United Kingdom income tax on the distribution " .
However , a non - resident company receiving a dividend from a United Kingdom - resident company in respect of which it was not entitled to a tax credit was effectively not liable to any United Kingdom income tax on the distribution " .
الصفحة 388
Those shareholders were , nevertheless , entitled to a tax credit equal to the fraction of the ACT paid by that company . That tax credit could be deducted from the amount owed by that shareholder by way of income tax on the dividend ...
Those shareholders were , nevertheless , entitled to a tax credit equal to the fraction of the ACT paid by that company . That tax credit could be deducted from the amount owed by that shareholder by way of income tax on the dividend ...
الصفحة 392
... ruling of the Court of Justice in [ the Metallgesellschaft case ] the relevant subsidiary in Member State A may have been reimbursed or may be entitled in principle to reimbursement of , or in respect of , advance corporation tax in ...
... ruling of the Court of Justice in [ the Metallgesellschaft case ] the relevant subsidiary in Member State A may have been reimbursed or may be entitled in principle to reimbursement of , or in respect of , advance corporation tax in ...
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accordance action activities adopted agreement application authorities basis benefits cited in footnote citizens claims Commission Community law concerned considered constitute contracts Council Court of Justice decision determine Directive discrimination dividends EC Treaty economic effect elections employer employment entitled established European European Parliament exercise fact fees formerly freedom Germany grant grounds income infringement interests interpretation issue Italy judgment justified lawyers legislation limited main proceedings meaning measures movement national court necessary Netherlands objective obligation observations opinion para paras particular parties period persons possible present principle procedure prohibition protection question reasons referred regard Regulation relating relationships relevant resident respect restriction result rules situation social specific submitted subsidiary taxation territory Treaty undertakings Union United Kingdom vote workers
معلومات المراجع
| العنوان | The All England Law Reports: (incorporating the Law Times Reports and the Law Journal Reports) of Cases Decided in the House of Lords, the Privy Council, All Divisions of the Supreme Court, and Courts of Special Jurisdiction |
| المساهمون | Great Britain. Courts, Great Britain. Parliament. House of Lords, Great Britain. Privy Council. Judicial Committee, Great Britain. Supreme Court of Judicature |
| الناشر | Butterworth., 2007 |
| أصلي من | جامعة ولاية أوهايو |
| الكتب ذات التنسيق الرقمي | 6 آذار (مارس) 2019 |
| تصدير الاقتباس | BiBTeX EndNote RefMan |