On 23 April 2008, the European Court of Justice (ECJ) gave its decision by reasoned order in the case of The Test Claimants in the CFC and Dividend Group Litigation v. Commissioners of Inland Revenue (C-201/05). The High Court had requested a preliminary ruling from the ECJ on 18 March 2005. The ECJ held that: 1.   Article 43 EC is to be interpreted as meaning that it does not preclude legislation of a Member State which exempts from corporation tax dividends which a resident company receives from another resident company, when that State imposes corporation tax on dividends which...