JUDGMENT OF THE COURT of 16 July 1998 in Case C-264/96 (reference for a preliminary ruling from the House of Lords): Imperial Chemical Industries plc (ICI) v. Kenneth Hall Colmer (Her Majesty's Inspector of Taxes) (Right of establishment - Corporation tax - Surrender by one company to another company in the same group of tax relief on trading losses - Residence requirement imposed on group companies - Discrimination according to the place of the corporate seat - Obligations of the national court)