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Cadbury Schweppes: the ECJ decides

Category Technical Articles
AuthorTechnical Department
Article by Bill Dodwell, tax partner and head of tax policy group, Deloitte, and Carolyn Sarrau, senior manager, tax policy group, Deloitte. This article appeared in the November 2006 issue of Tax Adviser. No sooner an Advocate General's opinion than an ECJ judgment! The ink had only just dried on the authors' article in the July issue of Tax Adviser (p27) analysing Advocate General Leger's opinion of 2 May 2006 in respect of the Cadbury Schweppes CFC case, when on 12 September the ECJ handed down its decision on the same case.

In many respects, the ECJ's decision follows the Advocate General's opinion. However, the Court seems to have delivered an even clearer message that the UK's motive test goes beyond what is necessary to achieve the objective of preventing wholly artificial arrangements intended to avoid national tax.

November 2006 by Bill Dodwell and Carolyn Sarrau

Technical Department
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