Press Release: Advocate General’s Opinion in Case C-196/04. Cadbury Schweppes plc, Cadbury Schweppes Overseas Limited v Commissioners of Inland Revenue. In the Opinion of Advocate General Léger the United Kingdom legislation on ‘controlled foreign companies’ is compatible with Community law if it applies only to wholly artificial arrangements intended to circumvent national law

Author (Corporate)	European Court of Justice: Press and Information Division
Series Title	Press Release
Series Details	No.37, 2006 (2.5.06)
Publication Date	02/05/2006
Content Type	News
Source Link	Primary Source http://curia.europa.eu/en/actu/communiques/cp06/aff/cp060037en.pdf
Related Links	European Court of Justice: Case-law: Search form: Case C-196/04 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=c-196%2F04&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100
Subject Categories	Law, Taxation
Countries / Regions	Europe