Journal articles: 'Cadbury schweppes'

1

Scapa Passalacqua, Anna B. "The Norwegian CFC Rules after the Cadbury Schweppes Case." Intertax 36, Issue 8/9 (August 1, 2008): 379–88. http://dx.doi.org/10.54648/taxi2008053.

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Freedman, David. "The great canadian juice war." Cambridge Law Journal 58, no. 2 (July 1999): 265–93. http://dx.doi.org/10.1017/s0008197399302014.

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IN the recent case of Cadbury Schweppes Inc. v. FBI Foods Inc. (1999) 167 D.L.R. (4th) 577, the Supreme Court of Canada considered the case of an action for breach of confidence involving “Clamato” juice (a mixture of clam broth and tomato juice). For the uninitiated, Clamato juice is mixed with vodka, oregano and Worcestershire sauce to become a “Bloody Caesar”, a drink popular with Canadians but apparently few others.

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Zelmenis, Jānis. "Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 23 (2022): 132–44. http://dx.doi.org/10.25143/socr.23.2022.2.132-144.

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The objective of the study is to analyse the current and past case law of the European Court of Justice (ECJ) regarding tax disputes based on the modern legislation of the EU countries and applicable international law to determine the concept and criteria for legal tax planning. This article provides an in-depth study of the well-known Cadbury Schweppes case (2006), including the decision of the ECJ, which laid the foundation for a new concept of examination and interpretation of tax disputes on the merits in general. The introduction of the concept of “wholly artificial arrangements” and their characteristics stipulated and determined the development of the entire field of tax planning for years to come. Other rulings of the ECJ following the case of Cadbury Schweppes have described in greater detail and more specifically the concept of “wholly artificial arrangements” under the influence of the practice of tax planning itself, determining what tax planning is legitimate and how exactly it should be distinguished from tax evasion and tax avoidance. Several research methods have been used in this study: comparative method, historical method, analytic method, inductive method. Keywords: European Court of Justice, freedom of establishment, notion of economic substance, tax disputes, tax planning, wholly artificial arrangements, tax evasion

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Young, Mark. "HR as the guardian of corporate values at Cadbury Schweppes." Strategic HR Review 5, no. 2 (January 2006): 10–11. http://dx.doi.org/10.1108/14754390680000858.

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Nelson, Lindsay. "Engaging Employees with Organisational Change: The Case of Cadbury-Schweppes." International Journal of Knowledge, Culture, and Change Management: Annual Review 4, no. 1 (2006): 0. http://dx.doi.org/10.18848/1447-9524/cgp/v04/49400.

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Nyström, Wilhelm. "Saving the ATAD CFC Regime Through Abuse of Law or the Rule of Reason." Intertax 49, Issue 3 (March 1, 2021): 223–36. http://dx.doi.org/10.54648/taxi2021021.

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This article revisits the debate about the extent to which the controlled foreign company (CFC) rules in the Anti-Tax Avoidande Directive (ATAD) are compatible with the EU fundamental freedoms. It considers why the ATAD CFC rules may restrict those freedoms and whether that conflict may be resolved by recourse to the general principle of abuse of law, which may prevent a taxpayer from relying on a fundamental freedom and thus prevent the restriction from arising, or to the rule of reason, which may serve to justify the restriction. The paper considers whether these may be treated as separate doctrines and some implications of doing so. The paper reaffirms that the ATAD CFC rules may be considered to be incompatible with the fundamental freedoms as interpreted in Cadbury Schweppes. Then, by reference to recent CJEU decisions, the paper interprets new standards of artificiality and reassesses the aforementioned incompatibility. Firstly, the now expanded anti-abuse principle may, in many instances, prevent the restriction from arising. Secondly, the now more generous rule of reason holds the restriction largely justified in relation to third states, and this should be extended also to intra-EU situations. Ultimately, the ATAD CFC regime is likely to be considered mostly compatible with the fundamental freedoms. Direct tax, EU law, ATAD, CFC rules, Cadbury Schweppes, fundamental freedoms, rule of reason, abuse of law, overriding reason in the public interest, avoidance.

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Wolde, Tesfaye. "Brand Awareness and Brand Preference for Carbonated Soft Drinks: Evidence from Cadbury Schweppes Ethiopia Research Evidence from Life Experience." International Journal of Marketing Studies 8, no. 3 (May 25, 2016): 122. http://dx.doi.org/10.5539/ijms.v8n3p122.

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<p>When Schweppes entered the Ethiopian soft drink market viable competitors were Pepsi and Coca Cola. However, its entry into the soft drink market was largely meant to realize its potential to serve a large chunk of the Ethiopian soft drink flavor market which was under-served by the two giants. Whether this market niche provided sustained and superior returns was dependent on the business environment. It was in this environment that Schweppes had carried out a series of promotional campaigns to increase the sale of its wide range products in the market. The research on the effectiveness of the promotional campaign showed that quite significant number of potential consumers was exposed to the brand advertisement. The research result also indicated the awareness rate as measured by the frequency of exposure to the media within a short span of time. The analysis highlighted the rate of brand recall, brand trial and favorite brand usage. The method used in this sample testing survey sampling 2171 consumers made no pretense of being exhaustive. Commercial recall testing was carried out in different outlets by interviewing a random sample of consumers using a standard questionnaire. Consumers were sampled from groceries, hotels, restaurants, supermarkets, clubs, crowded streets and Mercato depot area. The survey was carried out in 2000. The author developed this research in his capacity as marketing development manager for Schweppes-Summit International.</p>

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Schenkelberg, Sabine. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe." International Tax and Public Finance 27, no. 1 (July 9, 2019): 1–31. http://dx.doi.org/10.1007/s10797-019-09553-w.

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Tomsett, Eric. "EC Tax Scene: AG rules on CFC legislation in Cadbury Schweppes case." Intertax 34, Issue 8/9 (August 1, 2006): 448–49. http://dx.doi.org/10.54648/taxi2006065.

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Rainer, Anno, and Anno Rainer. "EC Tax Scene: German Finance Ministry Reacts to ECJ Cadbury Schweppes Decision." Intertax 35, Issue 3 (March 1, 2007): 203–5. http://dx.doi.org/10.54648/taxi2007026.

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11

De Juan, Jordi. "LA SOCIEDAD HOLDING FAMILIAR Y EL DÉFICIT DE SUSTANCIA ECONÓMICA: UNA PERSPECTIVA IUSCOMUNITARIA." Revista Crónica Tributaria 179, no. 2 (June 2021): 11–33. http://dx.doi.org/10.47092/ct.21.2.1.

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El autor analiza los requisitos para la exención en el Impuesto sobre el Patrimonio de las holding familiares y, en particular, la exigencia de que dispongan de una organización de medios materiales y humanos para dirigir y gestionar la participación en sociedades operativas. La sentencia del Tribunal Supremo de 19 de octubre de 2017 ha relativizado este requisito de sustancia económica hasta el punto de diluirlo en la mera coincidencia subjetiva de un mismo administrador en la sociedad de cartera y en las sociedades participadas. Sin embargo, y desde una perspectiva del Derecho de la Unión Europea, este criterio funcional puede colisionar con la jurisprudencia comunitaria, y en particular con la doctrina “Cadbury Schweppes”, hoy codificada por el art. 6 de la Directiva contra la elusión fiscal. El autor sostiene que el citado criterio funcional del Tribunal Supremo podría ser contrario al Derecho de la Unión y que existiría base legal para elevar una cuestión prejudicial al Tribunal de Justicia de la Unión Europea.

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Vanistendael, Frans. "Halifax and Cadbury Schweppes: one single European theory of abuse in tax law?" EC Tax Review 15, Issue 4 (December 1, 2006): 192–95. http://dx.doi.org/10.54648/ecta2006036.

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13

Böhmer, Julian. "Hinzurechnungsbesteuerung: Bindungswirkung eines Feststellungsbescheids i.S.d. § 18 Abs. 1 Satz 1 AStG trotz Verstoßes gegen Cadbury-Schweppes-Grundsätze." Internationale SteuerRundschau 8, no. 8 (August 1, 2019): 290–92. http://dx.doi.org/10.9785/isr-2019-080803.

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14

Tanto, Viola. "Abuse of Law Doctrine in Tax Law." European Journal of Social Science Education and Research 7, no. 3 (December 12, 2020): 156. http://dx.doi.org/10.26417/714qwq94w.

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This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Italy was very challenged. The purpose of this paper is to verify, in the light of most interventions the latest case law of the European Court of Justice, if it exists in the field of direct and indirect taxes, a general principle of abuse of law. The existence of this provision will be analyzed in the context of the principle of legal certainty. We should analyse the concept of abuse of law as a normative problem and historical-evolutionary phenomenon. In this paper a special place is taken by the genesis of the concept of abuse of Community law and the general principle of prohibition of abuse of the right in function of a general anti-avoidance norm, its meaning, effects and role as a corrector of the system. We have addressed the role of jurisprudence of the European Court of Justice, dividing it into two parts: Abuse in field of harmonized taxation- Halifax Doctrine and Abuse in the field of disharmonized taxation -The leading case-Cadbury Schweppes.

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15

Stilwell, Dianne. "Selling science: Absolutely Fabulous or The Thick of It?" Biochemist 32, no. 1 (February 1, 2010): 14–16. http://dx.doi.org/10.1042/bio03201014.

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I became involved in science communication over 20 years ago. With a background in microbiology and genetics, I had started my working life editing and abstracting science journals while taking a postgraduate course in information science. That led to 3 years running a scientific library for Cadbury Schweppes and then a position as biotechnology information specialist at the British Library. This was in the early 1980s and was the first flowering of commercial biotechnology. The European Biotechnology Information Project (EBIP) was intended to help scientists get to grips with information sources in hitherto unfamiliar areas such as legislation, intellectual property and marketing. In practice, we found that scientists, being resourceful types, were quite happy delving into any sort of literature with minimal help, but we did find we had a ready audience of teachers, journalists, legislators and venture capitalists among others who needed our help to explain what this ‘new’ science was all about. It was at this point that I realized that I was happier (and better) at explaining biology and its applications to non-biologists than explaining the finer points of EU regulations to scientists. So when, in 1985, I saw an advertisement from the Biochemical Society for a ‘Research and Information Officer’, it seemed like a good career move.

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16

Lenaerts, Koen. "MOKESČIŲ PLANAVIMAS VS. MOKESČIŲ VENGIMAS EUROPOS SĄJUNGOS TEISINGUMO TEISMO PRAKTIKOJE." Teisė 89 (January 1, 2013): 219–37. http://dx.doi.org/10.15388/teise.2013.0.1908.

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Šio straipsnio tikslas – apibūdinti sąvokos „piktnaudžiavimas teise“ turinį Europos Teisingumo Teismo (ETT) praktikoje, susijusioje su tiesioginiu apmokestinimu. Teisingumo Teismas, aiškindamas minėtą sąvoką, siekė nubrėžti konceptualią ribą tarp „mokesčių sumažinimo“ ir „mokesčių vengimo“. Viena vertus, „mokesčių sumažinimas“ siejamas su atvejais, kai asmuo (ar įmonė) siekia, laikydamasis teisės aktų nuostatų, sumažinti mokesčius, kuriuos jis (arba ji) privalo mokėti. Atsižvelgiant į tai, kad teisė įtvirtinti tiesioginius mokesčius palikta ES valstybėms narėms, jos gali taikyti skirtingus pajamų ir / ar pelno mokesčių tarifus. Taigi, žvelgiant iš tarpvalstybinės pozicijos, mokesčių susimažinimas yra galimas dėl reguliacinės konkurencijos tarp nacionalinių mokesčių sistemų. Todėl fizinis ar juridinis asmuo gali nuspręsti vykdyti ekonominę veiklą kitoje valstybėje narėje nei jo (ar jos) gyvenamosios vietos (rezidavimo, įsisteigimo) valstybėje, tokiu būdu siekdamas gauti naudą dėl atitinkamų mokesčių sistemų skirtumų ar lengvatų. Kita vertus, ES pilietis negali remtis pagrindinėmis laisvėmis taip, kad tai sumažintų mokesčių sistemos valstybėje narėje, kurioje jis privalo mokėti mokesčius, efektyvumą. Laikas ir vėlgi ETT aiškiai pabrėžė, kad ES teisė nesaugo fizinių ar juridinių asmenų, siekiančių mokėti mažiau mokesčių, kurie sukuria teisines situacijas, dirbtinai patenkančias į pagrindinių laisvių taikymo sritį. Šioje publikacijoje, remiantis ETT sprendimais bylose Cadbury Schweppes, Thin Cap ir Glaxo Wellcome, apibūdinami žingsniai, kuriais nacionalinis teismas turi vadovautis nustatydamas, ar konkretus asmens elgesys yra piktnaudžiavimas teise.

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17

O’Shea, Tom. "The UK’s F rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation?" EC Tax Review 16, Issue 1 (January 1, 2007): 13–33. http://dx.doi.org/10.54648/ecta2007004.

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18

Farstad, Snorre. "Er tilknytningskravet etter sktl. § 2-38 tredje eller femte ledd strengere enn tilknytningskravet i EØS-avtalens regler om etableringsrett? – Forholdet mellom EF-domstolens avgjørelser i Aberdeen og Cadbury Schweppes." Skatterett 29, no. 2 (July 14, 2010): 157–77. http://dx.doi.org/10.18261/issn1504-310x-2010-02-04.

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19

Caston, Emily. "‘I Like Just to be Me’: Women’s Work and Cadbury’s Flake Television Advertising." New Vistas 10, no. 2 (July 17, 2024). http://dx.doi.org/10.36828/newvistas.260.

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Academic scholarship on the representation of women in British screen advertising from 1955 onwards has focused on issues related to the housewife, domestic labour and gender stereotypes. Taking Cadbury’s advertising for its chocolate bar Flake as a case study, this article asks whether the hypersexualisation attributed to the late twentieth century television commercials was inherent in the brand’s first television campaign of the 1950s. It finds that it was not, and the sexualisation of the ‘Flake girl’ arose both from the development in the late 1960s of a cluster of production companies and directors in London emulating American film styles, and from the merger of Cadbury with Schweppes in 1969. The article examines representations of women’s work in the early chocolate television commercials of both the Quaker companies Rowntree and Cadbury, and finds that, contrary to popular assumption, they offered representations of female identity and value aligned to the early advocates of women’s rights, economic independence, and freedom from domestic labour.

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Beimler, Matthias. "Das Urteil des EuGH im Fall „Cadbury-Schweppes“." Die steuerliche Betriebsprüfung, no. 12 (December 10, 2007). http://dx.doi.org/10.37307/j.1868-789x.2007.12.02.

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21

Mateus Ferreira, A. "CFC Rules in Portugal: Still Incompatible with EU Law?" European Taxation 52, no. 9 (August 13, 2012). http://dx.doi.org/10.59403/5h20fy.

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The author discusses Portugal's CFC rules following the first amendments subsequent to the Cadbury Schweppes decision, introduced by the Budget for 2012. The author notes that, while an attempt was made to make the rules EU law compliant, it appears an entirely new set of problems has been introduced.

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22

Guðmundsson, B., and P. Jóhannesson. "Compatibility of the Icelandic CFC Rule with the EEA Agreement Freedoms." European Taxation 50, no. 12 (November 15, 2010). http://dx.doi.org/10.59403/rpwj7d.

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The authors, in this article, discuss the Icelandic CFC rule, which was introduced in 2009 following the ECJ decision in Cadbury Schweppes. The authors argue that the rule infringes the freedom of establishment as laid down in Art. 31 of the EEA Agreement. They further take the position that the provision, although justified by the need to prevent tax avoidance is not proportionate.

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23

Snel, Freek. "The Netherlands Tax Treatment of Subsidiaries with Special Reference to Credit Regimes." European Taxation 49, no. 5 (May 1, 2009). http://dx.doi.org/10.59403/8x7qc9.

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This article investigates the Netherlands tax treatment of subsidiaries in the light of EC law and from the perspective of the Common Market. In this regard, the article focuses on the new Netherlands credit system and its compliance with EC law, especially regarding the rules determined by the European Court of Justice in Cadbury Schweppes, Test Claimants in the FII Group Litigation, Meilicke, Columbus Container and Test Claimants in the CFC and Dividend Group Litigation.

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24

Koerver Schmidt, P. "Are the Danish CFC Rules in Conflict with the Freedom of Establishment? – An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law." European Taxation 54, no. 1 (December 2, 2013). http://dx.doi.org/10.59403/2mfmjan.

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Unlike other Member States, Denmark reacted to Cadbury Schweppes (C-196/04) by widening the scope of application of its CFC legislation for companies to purely domestic situations. Inspired by the BEPS Report recommendation on strengthening CFC legislation – and in light of the lack of certainty under existing ECJ case law – this article analyses whether or not the Danish CFC rules applicable to companies should be considered in line with the freedom of establishment.

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25

Helminen, M. "Amendments to Finland's CFC regime." Bulletin for International Taxation 63, no. 4 (April 1, 2009). http://dx.doi.org/10.59403/19h2ry7.

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After the 2006 judgment of the European Court of Justice in Cadbury-Schweppes, it was clear that Finland's CFC regime, introduced in 1995, had to be amended in order to bring it into line with the ECJ's judgment. Finland amended its CFC regime accordingly, with effect from 1 January 2009. After giving some background and describing Finland's old regime, the article discusses the 2009 changes, including (among others) the exclusion of certain states from the CFC regime, the treatment of permanent establishments and losses, and the elimination of double taxation.

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26

Ruf, Martin, and Alfons J. Weichenrieder. "CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2353336.

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27

Schenkelberg, Sabine. "The Cadbury Schweppes Judgment and Its Implications on Profit Shifting Activities within Europe." SSRN Electronic Journal, 2018. http://dx.doi.org/10.2139/ssrn.3118076.

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Ruf, Martin, and Alfons J. Weichenrieder. "CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2398309.

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29

Wolde, Tesfaye. "Brand Awareness and Brand Preference for Carbonated Soft Drinks: Evidence from Cadbury Schweppes Ethiopia." SSRN Electronic Journal, 2014. http://dx.doi.org/10.2139/ssrn.2390532.

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30

Palao Taboada, Carlos. "Transparencia Fiscal Internacional y Derecho Europeo: conclusiones del AG en el asunto Cadbury Schweppes." Revista de Contabilidad y Tributación. CEF, July 7, 2006, 3–28. http://dx.doi.org/10.51302/rcyt.2006.8185.

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En vista de la jurisprudencia dictada por el Tribunal de Justicia de las Comunidades Europeas sobre la aplicación de las libertades fundamentales del Derecho comunitario en materia de imposición directa, los comentaristas ya habían advertido de que la transparencia fiscal internacional, como se designa en España a este régimen, era difícilmente compatible con dichas libertades. Sin embargo, recientemente se han publicado las conclusiones del Abogado General en el asunto Cadbury Schweppes, con el que la cuestión se planteó finalmente ante el Tribunal de Justicia de las Comunidades Europeas, y en ellas apunta una flexibilización de dicha jurisprudencia, en la línea iniciada por la sentencia Marks & Spencer. Si, como es muy posible, la sentencia acepta en lo fundamental la propuesta del Abogado General, sentará una nueva doctrina acerca de los límites de la conformidad con el Derecho comunitario de las normas internas para combatir formas específicas de elusión fiscal, cuya importancia excederá con mucho del supuesto concreto de la transparencia fiscal internacional. De aquí el gran interés de estas conclusiones generales incluso para aquellos Estados que, como España, ya han resuelto, en principio, el problema de este régimen por vía legislativa.

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Calderón Carrero, José Manuel. "La compatibilidad comunitaria de los impuestos de salida y de las reglas para el reembolso de garantías exigidas con infracción del derecho comunitario: el caso N." Revista de Contabilidad y Tributación. CEF, January 7, 2007, 103–26. http://dx.doi.org/10.51302/rcyt.2007.8005.

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El presente trabajo analiza la reciente sentencia del Tribunal de Justicia de las Comunidades Europeas en el caso N (de 7 de septiembre de 2006, C-470/04), a la luz de la última línea de jurisprudencia comunitaria (en particular, los casos Marks & Spencer, Cadbury Schweppes, Kerckhaert-Morres, Van Hilten, Stauffer, Scorpio y Turpeinen). En el caso N se plantean dos importantes cuestiones, a saber: por un lado, una cuestión de índole material que posee cierto alcance como es la compatibilidad con el TCE de un impuesto de salida o exit tax y de las garantías exigidas para aplazar su pago, y, por otro, una cuestión de carácter procedimental referida a las reglas de reembolso de garantías exigidas en supuestos donde se ha producido una violación del Derecho comunitario.

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Journal articles on the topic 'Cadbury schweppes'

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