“…DMG was the ECJ decision in Metallgesellschaft Ltd v Inland Revenue Commissioners and Hoechst AG v Inland Revenue Commissioners (Joined Cases C-397 and 410/98) [2001] Ch 620 (“Metallgesellschaft”). In Metallgesellschaft the ECJ had determined that the regime under which UK subsidiaries could pay dividends to their UK parents withou…”
“…e European Court of Justice had given judgment in Joined Cases C-397 & 410/98 Metallgesellschaft Ltd and Hoechst AG v Inland Revenue CommissionersEU:C:2001:134,[2001] Ch 620 (“Hoechst”). It was held in Hoechstthat the UK’s ACT regime infringed the Treaty establishing the European Community (“the TEC”). In Deutsche Morgan Grenfell, …”
“…ed through a series of judgments of the Court of Justice, including Verkooijen [2000] ECR I-4071, Lenz [2004] ECR I-7063 and Manninen [2005] Ch 236 … , Hoechst [2001] Ch 620 and FII (CJEU) 1 [2012] 2 AC 436. Each of those judgments was itself the result of a claim made some years earlier. In Hoechst, for example, the claim was file…”