Case C-446/04: Judgment of the Court (Grand Chamber) of 12 December 2006 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division, United Kingdom) — Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (Freedom of establishment — Free movement of capital — Directive 90/435/EEC — Corporation tax — Payment of dividends — Prevention or mitigation of a series of charges to tax — Exemption — Dividends received from companies resident in another Member State or a non member country — Tax credit — Advance corporation tax — Equal treatment — Claim for repayment or claim for damages)