Vodafone2 v Commissioners for Revenue and Customs
Court of Appeal
“In order to interpret United Kingdom legislation concerning the profits of controlled foreign companies in a way which avoided any unlawful restriction of a taxpayer company’s right to freedom of establishment, conferred by article 43 of the European Treaty, the court was entitled to introduce an additional exception to those contained in section 748(1)(a) to (e) and (3) of the Income and Corporation Taxes Act 1988.”
The Times, 26th June 2009
Source: www.timesonline.co.uk
