Cadbury judgment due on Tuesday

A crunch ECJ decision on the use of controlled foreign companies rules is
expected next week.

Cadbury Schweppes’ case against the UK government over the rules, which it
says are overbearing and discriminatory, reaches its climax on Tuesday when the
court is set to give its verdict.

The Advocate General gave an opinion on the case that was interpreted as
favourable to businesses objecting to the rules, arguing that the rules only
applied to wholly artificial arrangements.

Sources said that the speed with which the court had come to a decision
suggested it would be likely to merely adopt the AG’s opinion.

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