2011/5/EC: Commission Decision of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (notified under document C(2009) 8107) Text with EEA relevance

This document cites

• Wolfgang Heiser v Finanzamt Innsbruck.
• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• Kingdom of Spain v Commission of the European Communities.



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• Reino de Bélgica contra Comisión de las Comunidades Europeas.
• Matra SA contra Comisión de las Comunidades Europeas.
• GIL Insurance Ltd and Others v Commissioners of Customs & Excise.
• Van den Bergh en Jurgens BV and Van Dijk Food Products (Lopik) BV v Commission of the European Communities.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Kerafina-Keramische-und Finanz Holding AG y Vioktimatiki AEVE contra República Helénica y Organismos Oikonomikis Anasygkrotissis Epicheirisseon AE.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• Request for a preliminary ruling from Landgericht Koblenz.
• Italian Republic v Commission of the European Communities.
• Kingdom of Belgium (C-182/03) and Forum 187 ASBL (C-217/03) v Commission of the European Communities.
• Kingdom of Spain v Commission of the European Communities.
• British Aggregates Association v Commission of the European Communities and United Kingdom.
• Portuguese Republic v Commission of the European Communities.
• Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA.
• Raymond Kohll v Union des caisses de maladie.
• República Francesa contra Comisión de las Comunidades Europeas.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Nicolas Decker contra Caisse de maladie des employés privés.
• Reino de Bélgica contra Comisión de las Comunidades Europeas.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.
• Frans Gschwind v Finanzamt Aachen-Außenstadt.
• 2007/375/EC: Commission Decision of 7 February 2007 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia implemented by France, Ireland and Italy respectively (C 78/2001 (ex NN 22/01), C 79/2001 (ex NN 23/01), C 80/2001 (ex NN 26/01)) (notified under document number C(2007) 286) (Text with EEA relevance)
• Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)