Daily Mail Case
Europeisk selskapssrett
laurdag, april 17, 2010
Daily Mail (case number: 81/87)
Daily Mail was a tax-law case. Daily Mail plc wanted to move its de facto head office (tax residence) to the Netherlands because of the more favourable tax regime there, while at the same time it planned to remain a company subject to UK company law. The UK Treasury Department refused to allow Daily Mail plc to transfer its de facto head office without settling its tax position in the UK.
EC law implications
Because of the refusal of the UK Treasury Department to allow the transfer of the de facto head office, Daily Mail referred the question to the ECJ, whether Articles 43 and 48 EC Treaty preclude a member state from obstructing the transfer of the de facto head office from a member state.
Decision of the court
The ECJ concluded that this issue falls outside the scope of the Treaty provisions on freedom of establishment. Moreover, the Court added obiter dictum some comments regarding several conflicts of law questions. The Daily Mail judgement was quoted many times in subsequent rulings and is still valid today.
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