Judgment of the Court (Fifth Chamber) of 8 March 2001 in Joined Cases C-397/98 and C-410/98 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division): Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG, Hoechst UK Ltd (C-410/98) v Commissioners of Inland Revenue, H.M. Attorney General (Freedom of establishment — Free movement of capital — Advance payment of corporation tax on profits distributed by a subsidiary to its parent company — Parent company having its seat in another Member State — Breach of Community law — Action for restitution or action for damages — Interest)