European Commission v United Kingdom of Great Britain and Northern Ireland.

Core Citations

WORK EXPRESSION OF in

• [2010] STC 2364
• 62008CJ0582
• European Commission v United Kingdom of Great Britain and Northern Ireland.

REPORTED OPINION OF in

• [2010] STC 2364
• 62008CJ0582

This document cites

• Commission of the European Communities v Hellenic Republic.
• Gottfried Heinrich.
• Ministre du Budget y Ministre de l'Economie et des Finances contra Société Monte Dei Paschi Di Siena.
• Belgian State - Service public fédéral Finances v Les Vergers du Vieux Tauves SA.
• Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.



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• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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
• Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
• Treaty establishing the European Community