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Incomparable parity

18 December 2006
Categories: Tax cases

Incomparable parity

In the FII Group Litigation case, the claimants were companies resident in the UK, and held shares in companies resident in another Member State or in a non-member country. They sought repayment of and/or compensation for losses arising from the application of UK legislation. The High Court referred a number of questions to the European Court of Justice (Case C-446/04).

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