Algunas cuestiones pendientes para avanzar en la armonización comunitaria de la imposición directa

Documentos citados

• F. Gielen v Staatssecretaris van Financiën.
• European Commission v Kingdom of Spain.
• European Commission v Portuguese Republic.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy.



Ver todas las citas

• Nikolay Kantarev v Balgarska Narodna Banka.
• European Commission v Hellenic Republic.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• European Commission v Kingdom of Spain.
• Commission of the European Communities v Portuguese Republic.
• X NV v Staatssecretaris van Financiën.
• Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen.
• Hein Persche v Finanzamt Lüdenscheid.
• Commission of the European Communities v Kingdom of Belgium.
• Baumbast and R v Secretary of State for the Home Department.
• FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel.
• Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Commission of the European Communities v French Republic.
• Hans-Dieter Jundt and Hedwig Jundt v Finanzamt Offenburg.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Commission of the European Communities v Kingdom of Sweden.
• Florian W. Wallentin v Riksskatteverket.
• Theodor Schilling and Angelica Fleck-Schilling v Finanzamt Nürnberg-Süd.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Transportes Urbanos y Servicios Generales SAL v Administración del Estado.
• Robert Hans Conijn v Finanzamt Hamburg-Nord.
• Constructora Principado SA v José Ignacio Menéndez Álvarez.
• Arnoud Gerritse v Finanzamt Neukölln-Nord.
• Comisión de las Comunidades Europeas contra República Francesa.
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
• Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01