Los impuestos de salida y el derecho comunitario europeo a la luz de la legislación española

Documentos citados

• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).
• Centros Ltd contra Erhvervs- og Selskabsstyrelsen.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.



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• Commission of the European Communities v Portuguese Republic.
• CARTESIO Oktató és Szolgáltató bt.
• Request for a preliminary ruling from Landgericht Koblenz.
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)
• 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)
• Tratado de la Unión Europea
• Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
• Treaty establishing the European Community