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European Union
Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04)
Judgment
The questions referred
Question 5
189

Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04)

Judgment of 12 Dec 2006law://eu/cjeu/2004/c-446-04/para_189@2026-11-11

189It is necessary first of all to clarify the concept of ‘restrictions which exist’ on 31 December 1993 within the meaning of Article 57(1) EC.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-446/04 · ECLI:EU:C:2006:774
Decided: 12 Dec 2006
Procedure: Preliminary reference
Applicant: Test Claimants in the FII Group Litigation
Defendant: Commissioners of Inland Revenue
Rapporteur: K. Lenaerts
Advocate General: L.A. Geelhoed
Bench: 11 judges
V. Skouris, P. Jann, C.W.A. Timmermans, A. Rosas, K. Lenaerts, P. Kūris, E. Juhász, J.N. Cunha Rodrigues, G. Arestis, A. Borg Barthet, M. Ilešič
Language: English
Official: CURIA · EUR-Lex 62004CJ0446

Topics

Freedom of establishment Free movement of capital

History · 1 version

12 Dec 2006Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Interpreted by the courts in 1: Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11)
Cited by 12: Lexel AB v Skatteverket (C-484/19); Argenta Spaarbank NV v Belgische Staat (C-39/16); Vorarlberger Landes- und Hypothekenbank AG v Finanzamt Feldkirch (C-625/17)2 provisions; European Commission v Hungary (C-78/18); Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle (C-674/22); Michael Schütte v Finanzamt Brilon (C-453/22); Cargill Deutschland GmbH v Hauptzollamt Krefeld (C-360/18); X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17)2 provisions; European Commission v French Republic (C-416/17)4 provisions; EV v Finanzamt Lippstadt (C-685/16); X BV and X NV v Staatssecretaris van Financiën (C-398/16, C-399/16); The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs (C-628/15)9 provisions
Cites 22: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Andrea Francovich and Danila Bonifaci and others v Italian Republic (C-6/90, C-9/90); Brasserie du Pêcheur SA v Bundesrepublik Deutschland and The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others (C-46/93, C-48/93); C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem (C-251/98); Klaus Konle v Republik Österreich (C-302/97); Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland (33/76); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States; Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty; The Queen v H. M. Treasury, ex parte British Telecommunications plc (C-392/93); Ministério Público and Fazenda Pública v Epson Europe BV (C-375/98); Gerhard Köbler v Republik Österreich (C-224/01); Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes) (C-264/96); Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (C-446/03); Amministrazione delle Finanze dello Stato v SpA San Giorgio (199/82); Metallgesellschaft Ltd and Others, Hoechst AG and Hoechst (UK) Ltd v Commissioners of Inland Revenue and HM Attorney General (C-397/98, C-410/98); Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt (C-307/97); Edilizia Industriale Siderurgica Srl (Edis) v Ministero delle Finanze (C-231/96); Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-513/03); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; The Queen v Ministry of Agriculture, Fisheries and Food, ex parte: Hedley Lomas (Ireland) Ltd (C-5/94)