The Queen contra Inland Revenue Commissioners, ex parte Commerzbank AG.

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• The Queen contra Inland Revenue Commissioners, ex parte Commerzbank AG.

This document cites

• Todd v Egyptian Delta Land and Investment Company
• The Queen v Secretary of State for Transport, ex parte Factortame Ltd and others.
• Commission of the European Communities v Italian Republic.
• Klaus Biehl v Administration des contributions du grand-duché de Luxembourg.
• Hans Werner v Finanzamt Aachen-Innenstadt.



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• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/EEC)
• Treaty establishing the European Community