Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.

Core Citations

WORK EXPRESSION OF in

• Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.

AMENDED in

• 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 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)

This document cites

• Ministério Público y Fazenda Pública contra Epson Europe BV.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie.
• Fazenda Pública - Director Geral das Alfândegas v ZF Zefeser - Importação e Exportação de Produtos Alimentares Lda.
• Belgische Staat v Cobelfret NV.



See all quotations

• Denkavit International BV, VITIC Amsterdam BV y Voormeer BV contra Bundesamt für Finanzen.
• Athinaïki Zythopoiia AE v Elliniko Dimosio.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Proceedings brought by Aberdeen Property Fininvest Alpha Oy.
• CLT-UFA SA v Finanzamt Köln-West.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Société critouridienne de distribution (Socridis) contra Receveur principal des douanes.
• República Federal de Alemania contra Parlamento Europeo y Consejo de la Unión Europea.
• Federico Cipolla v Rosaria Fazari, née Portolese (C-94/04) and Stefano Macrino and Claudia Capoparte v Roberto Meloni (C-202/04).
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• SAM Schiffahrt GmbH y Heinz Stapf contra Bundesrepublik Deutschland.
• Enirisorse SpA v Sotacarbo SpA.
• Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.
• PreussenElektra AG v Schhleswag AG, in the presence of Windpark Reußenköge III GmbH and Land Schleswig-Holstein.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• Océ Van der Grinten NV v Commissioners of Inland Revenue.
• 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 Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Treaty establishing the European Community