| Author (Corporate) | European Court of Justice: Press and Information Division |
|---|---|
| Series Title | Press Release |
| Series Details | No.72, 2006 (12.9.06) |
| Publication Date | 12/09/2006 |
| Content Type | News |
|
In order to determine whether a CFC is carrying on a genuine activity, the national authorities should take account of objective factors which are ascertainable by third parties, and not only subjective considerations |
|
| Source Link | http://curia.europa.eu/en/actu/communiques/cp06/aff/cp060072en.pdf |
| Subject Categories | Law, Taxation |
| Countries / Regions | Europe, United Kingdom |
