La doctrina del TJUE sobre la compatibilidad de las medidas tributarias anti-abuso con el ordenamiento de la UE y el control jurisdiccional de la práctica administrativa a la luz de la misma

Documentos citados

• STS, 30 de Mayo de 2011
• Lammers & Van Cleeff NV v Belgische Staat.
• Hornbach-Baumarkt-AG v Finanzamt Landau.
• Société de Gestion Industrielle (SGI) v Belgian State.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.



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• Skatteministeriet v T Danmark and Y Denmark Aps.
• N Luxembourg 1 and Others v Skatteministeriet.
• Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky.
• Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• European Commission v Kingdom of Belgium.
• X-GmbH v Finanzamt Stuttgart - Körperschaften.
• Itelcar — Automóveis de Aluguer Lda v Fazenda Pública.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.
• J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Masco Denmark ApS and Damixa ApS v Skatteministeriet.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Lasertec Gesellschaft für Stanzformen mbH v Finanzamt Emmendingen.
• Wind 1014 GmbH and Kurt Daell v Skatteministeriet.
• Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.
• Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht.
• X and Y v Riksskatteverket.
• Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics.
• Tankreederei I SA v Directeur de l’administration des contributions directes.
• 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 (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 of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)