Vodafone 2 v Revenue and Customs Commissioners – WLR Daily

Vodafone 2 v Revenue and Customs Commissioners [2009] EWCA Civ 446; [2009] WLR (D) 170

“It was possible to provide a conforming interpretation of the Income and Corporation Taxes Act 1988 which avoided any unlawful restriction on a taxpayer company’s freedom of establishment, conferred by art 43EC of the EC Treaty, by the introduction of an additional exception to those contained in s 748(1)(a) to (e) and (3) in respect of the apportionment of profits of controlled foreign companies by the additional implication of the words ‘ if [the company] is, in that accounting period, actually established in another member state of the EEA and carries on genuine economic activities there’.”

WLR Daily, 21st May 2009

Source: www.lawreports.co.uk

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