Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 December 2021.

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• Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 December 2021.

This document cites

• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• WESTbahn Management GmbH contra ÖBB-Infrastruktur AG.
• François De Coster v Collège des bourgmestre et échevins de Watermael-Boitsfort.
• Valeri Hariev Belov v CHEZ Elektro Balgaria AD and Others.
• Ramón Margarit Panicello v Pilar Hernández Martínez.



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• Dan Bengtsson.
• WESTbahn Management GmbH contra ÖBB-Infrastruktur AG.
• Westbahn Management GmbH v ÖBB-Infrastruktur AG.
• Victoria Film A/S.
• MF 7 a.s. v MAFRA a.s..
• European Commission v Czech Republic.
• Elaine Farrell v Alan Whitty and Others.
• François De Coster v Collège des bourgmestre et échevins de Watermael-Boitsfort.
• Request for a preliminary ruling from the Tribunal Económico Administrativo Central.
• Coty Germany GmbH v Amazon Services Europe Sàrl and Others.
• Directive 2012/34/EU of the European Parliament and of the Council of 21 November 2012 establishing a single European railway area (recast) (Text with EEA relevance)Text with EEA relevance
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Regulation (EU) No 1315/2013 of the European Parliament and of the Council of 11 December 2013 on Union guidelines for the development of the trans-European transport network and repealing Decision No 661/2010/EU (Text with EEA relevance)
• Directive (EU) 2016/2370 of the European Parliament and of the Council of 14 December 2016 amending Directive 2012/34/EU as regards the opening of the market for domestic passenger transport services by rail and the governance of the railway infrastructure (Text with EEA relevance )
• Decision No 661/2010/EU of the European Parliament and of the Council of 7 July 2010 on Union guidelines for the development of the trans-European transport network Text with EEA relevance
• Commission Implementing Regulation (EU) 2015/909 of 12 June 2015 on the modalities for the calculation of the cost that is directly incurred as a result of operating the train service (Text with EEA relevance)
• Commission Implementing Regulation (EU) 2017/2177 of 22 November 2017 on access to service facilities and rail-related services (Text with EEA relevance. )
• Asociación Estatal de Empresas Operadoras Portuarias (ASOPORT) v Asociación Nacional de Empresas Estibadoras y Consignatarios de Buques (ANESCO and Others.
• Opinion of Advocate General Campos Sánchez-Bordona delivered on 25 February 2021.
• „Latvijas dzelzceļš” VAS v Valsts dzelzceļa administrācija.