Finland - Better Late Than Never – The Finnish CFC Case and the Requirement To Repeal Final Decisions That Conflict with EU Law
- M. Helminen
- European Taxation, 2011 (Volume 51), No 7
- 14 June 2011
In this note, the author outlines a recent decision of the Supreme Administrative Court of Finland concerning the compatibility of the Finnish controlled foreign company regime with EU law and the grounds for a repeal of a national court’s decisions found to be incompatible with subsequent European Court of Justice case law.