La delimitación del ámbito de aplicación subjetivo de la directiva 2009/133/CE

Documentos citados

• Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.
• Ministério Público y Fazenda Pública contra Epson Europe BV.
• Commission of the European Communities v Kingdom of the Netherlands.
• N Luxembourg 1 and Others v Skatteministeriet.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).



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• G. C. Allen and Others v Amalgamated Construction Co. Ltd.
• Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health.
• Drukarnia Multipress sp. z o.o. v Minister Finansów.
• Belgische Staat v Wereldhave Belgium Comm. VA and Others.
• Proceedings brought by Aberdeen Property Fininvest Alpha Oy.
• Petri Manninen.
• Francisca Sánchez Hidalgo y Otros contra Asociación de Servicios Aser y Sociedad Cooperativa Minerva (C-173/96), y Horst Ziemann contra Ziemann Sicherheit GmbH y Horst Bohn Sicherheitsdienst (C-247/96).
• Ayse Süzen v Zehnacker Gebäudereinigung GmbH Krankenhausservice.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Commission of the European Communities v French Republic.
• Marc Jacob and Ministre des Finances et des Comptes publics v Ministre des Finances et des Comptes publics and Marc Lassus.
• Temco Service Industries SA v Samir Imzilyen and Others.
• Commission of the European Communities v Kingdom of the Netherlands.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.
• „GVC Services (Bulgaria)“ EOOD contra Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.
• Council Directive 2013/13/EU of 13 May 2013 adapting certain directives in the field of taxation, by reason of the accession of the Republic of Croatia
• 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)
• Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
• 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 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 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 Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• 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)
• Council Directive 2014/86/EU of 8 July 2014 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Regulation (EC) No 1356/96 of 8 July 1996 on common rules applicable to the transport of goods or passengers by inland waterway between Member States with a view to establishing freedom to provide such transport services
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia
• Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (recast) (Text with EEA relevance)Text with EEA relevance
• Council Regulation (EEC) No 3921/91 of 16 December 1991 laying down the conditions under which non-resident carriers may transport goods or passengers by inland waterway within a Member State