Court of Justice 23 April 2008, Case C-201/05: Order of the Court (Fourth Chamber) of 23 April 2008 (reference for a preliminary ruling from the Chancery Division of the High Court of Justice of England and Wales (United Kingdom)) — The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom of establishment — Free movement of capital — Direct taxation — Corporation tax — Share dividends paid to a resident company by a non-resident company — Rules on controlled foreign companies ( CFCs ) — Situation as regards a non-member country — Classification of claims brought against the tax authority — Liability of a Member State for breach of Community law)

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