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EU TAX LITIGATION. David Ewart QC Pump Court Tax Chambers 16 Bedford Row London WC1R 4EF Tel: 0207 414 8080 clerks@pumptax.com. ACT GLO. Class 1: Hoescht ; DMG ; Sempra Class 2: Pirelli Class 3: Boake Allen Class 4: ACT Class IV ; Pirelli. LOSS RELIEF GLO. Autologic

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Presentation Transcript
Eu tax litigation

EU TAX LITIGATION

David Ewart QC

Pump Court Tax Chambers

16 Bedford Row

London

WC1R 4EF

Tel: 0207 414 8080

clerks@pumptax.com


Act glo

ACT GLO

Class 1: Hoescht; DMG; Sempra

Class 2: Pirelli

Class 3: Boake Allen

Class 4: ACT Class IV; Pirelli


Loss relief glo

LOSS RELIEF GLO

Autologic

Marks & Spencer

No possibilities test

Multiple claims

Time Limits

Computation of losses


Fii glo

FII GLO

Denial of FII on foreign dividends

Corporation tax on foreign dividends

FIDs

Third country claims

Restitutionary claims

Sufficiently serious breach

TMA 1970 section 33

Time limits


Thin cap glo

THIN CAP GLO

Compatibility of thin cap provisions

Lankhorst; SGI

Third country claims

Sufficiently serious breach


Cfc and dividend glo

CFC AND DIVIDEND GLO

CFC: Cadbury Schweppes; Vodafone 2

Portfolio dividends

Nature of relief

Insurance company issues

Third country; double tax treaties