Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.

Core Citations

REPORTED OPINION OF in

• [2002] BVC 605
• [2002] BTC 5500
• [2002] STC 460

[See more]

• [2001] ECR I-6663
• [2002] 1 CMLR 23
• 62000CJ0016
• [2002] BVC 605
• [2002] BTC 5500
• [2002] STC 460
• [2001] ECR I-6663
• [2002] 1 CMLR 23
• 62000CJ0016

WORK EXPRESSION OF in

• [2002] BVC 605
• [2002] BTC 5500
• [2002] STC 460

[See more]

• [2001] ECR I-6663
• [2002] 1 CMLR 23
• 62000CJ0016
• [2002] BVC 605
• [2002] BTC 5500
• [2002] STC 460
• [2001] ECR I-6663
• [2002] 1 CMLR 23
• 62000CJ0016
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.

This document cites

• Lee v Lau
• Harnas & Helm CV v Staatssecretaris van Financiën.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.



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• Abbey National plc v Commissioners of Customs & Excise.
• Sofitam SA (formerly Satam SA) v Ministre chargé du Budget.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Floridienne SA and Berginvest SA v Belgian State.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Treaty establishing the European Community