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Imperial Chemical Industries PLC v Colmer (Inspector of Taxes)
Judgment date: 16/07/1998
Court: ECJ
Judge: Presidents Iglesias, Ragnemalm, Wathelet and Schintgen
Citation:
[1999] 1 WLR 108;
Catchwords: Taxation and revenue; Deductions; Transfer of loss within company group; Consortium group relief for loss of subsidiary;