Court of Justice 16 December 1997, C-264/96 (Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).)
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European Union · · · Cited by 3 · 16-12-1997
Opinion of the Advocate-General Opinion of the Advocate-General 1 The points at issue in these proceedings are, first, the compatibility with Article 52 of the EC Treaty of domestic legislation which makes a particular form of tax relief available to companies belonging to a consortium subject to the condition that, where the consortium controls a holding company, most of the subsidiaries thereof
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