El mercado interior comunitario como límite a la política fiscal de los estados miembros

Documentos citados

• Constitución Española de 1978
• STC 28/1991, 14 de Febrero de 1991
• Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme
• Ley 22/2005, de 18 de noviembre, </strong>por la que<strong> se incorporan al ordenamiento jurídico español diversas directivas comunitarias en materia de fiscalidad de productos energéticos y electricidad y del régimen fiscal común aplicable a las sociedades matrices y filiales de estados miembros diferentes, y se regula el régimen fiscal de las aportaciones transfronterizas a fondos de pensiones en el ámbito de la Unión Europea.
• Outokumpu Oy.



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• Douwe Egberts NV v Westrom Pharma NV and Christophe Souranis, carrying on business under the commerical name of "Etablissements FICS' and Douwe Egberts NV v FICS-World BVBA.
• Comisión de las Comunidades Europeas contra República Francesa.
• Ottmar Hermann v Stadt Frankfurt am Main.
• Evangelischer Krankenhausverein Wien contra Abgabenberufungskommission Wien y Wein & Co. HandelsgesmbH contra Oberösterreichische Landesregierung.
• Carbonati Apuani Srl v Comune di Carrara.
• Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën.
• Freskot AE v Elliniko Dimosio.
• Braathens Sverige AB contra Riksskatteverket.
• Kingdom of Belgium v Commission of the European Communities.
• Fazenda Pública contra Fricarnes SA.
• Ramondín SA and Ramondín Cápsulas SA (C-186/02 P) and Territorio Histórico de Álava - Diputación Foral de Álava (C-188/02 P) v Commission of the European Communities.
• Vereinigte Familiapress Zeitungsverlags- und vertriebs GmbH contra Heinrich Bauer Verlag.
• Banco de Crédito Industrial SA, hoy Banco Exterior de España SA contra Ayuntamiento de Valencia.
• Fazenda Pública v Solisnor-Estaleiros Navais SA, also represented: Ministério Pùblico.
• Ferring Arzneimittel GmbH v Eurim-Pharm Arzneimittel GmbH.
• Daewoo Electronics Manufacturing España SA (Demesa) (C-183/02 P) and Territorio Histórico de Álava - Diputación Foral de Álava (C-187/02 P) v Commission of the European Communities.
• Fazenda Pública contra União das Cooperativas Abastecedoras de Leite de Lisboa, UCRL (UCAL).
• Lamaire NV contra Nationale Dienst voor Afzet van Land- en Tuinbouwprodukten.
• República Francesa contra Comisión de las Comunidades Europeas.
• Kingdom of Spain v Commission of the European Communities.
• F. G. Roders BV y otros contra Inspecteur der Invoerrechten en Accijnzen.
• Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures
• Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision
• Council Directive 92/80/ EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
• Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
• Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils
• Council Directive of 20 March 1970 on the approximation of the laws of the Member States relating to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles (70/220/EEC)
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• COUNCIL DIRECTIVE 2004/76/EC OF 29.4.2004 AMENDING DIRECTIVE 2003/49/EC AS REGARDS THE POSSIBILITY FOR CERTAIN MEMBER STATES TO APPLY TRANSITIONAL PERIODS FOR THE APPLICATION OF 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)