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Metallgesellschaft Ltd v Inland Revenue Commissioners
Judgment date: 8/03/2001
Court: ECJ
Judge: A La Pergola (P), Judges M Wathelet, Edward, P Jann, L Sevon and Advocate General N Fennelly
Citation:
[2001] 2 WLR 1497;
[2001] All ER (EC) 496;
[2001] Ch 620;
Catchwords: Taxation and revenue; Income tax; Advance corporation tax; Disadvantage to non-resident companies;