Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.

Core Citations

WORK EXPRESSION OF in

• [2007] STC 326
• [2008] BTC 222
• 9 ITLR 426

[See more]

• [2012] WLR D 323
• [2012] 2 AC 436
• [2012] 2 WLR 1240
• [2007] 1 CMLR 35
• 62004CJ0446
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.

REPORTED OPINION OF in

• [2007] STC 326
• [2008] BTC 222
• 9 ITLR 426

[See more]

• [2012] WLR D 323
• [2012] 2 AC 436
• [2012] 2 WLR 1240
• [2007] 1 CMLR 35
• 62004CJ0446

This document cites

• Income and Corporation Taxes Act 1988
• Ministério Público y Fazenda Pública contra Epson Europe BV.
• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Gerhard Köbler v Republik Österreich.



See all quotations

• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Procedimento penal entablado contra Lucas Emilio Sanz de Lera, Raimundo Díaz Jiménez y Figen Kapanoglu.
• Denkavit International BV, VITIC Amsterdam BV y Voormeer BV contra Bundesamt für Finanzen.
• Athinaïki Zythopoiia AE v Elliniko Dimosio.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Brasserie du Pêcheur SA v Bundesrepublik Deutschland and The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Klaus Konle contra Republik Österreich.
• Manfred Trummer y Peter Mayer.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• The Queen v Ministry of Agriculture, Fisheries and Food, ex parte: Hedley Lomas (Ireland) Ltd.
• Petri Manninen.
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Andrea Francovich and Danila Bonifaci and others v Italian Republic.
• The Queen v H. M. Treasury, ex parte British Telecommunications plc.
• Salomone Haim contra Kassenzahnärztliche Vereinigung Nordrhein.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Dilexport Srl contra Amministrazione delle Finanze dello Stato.
• Commission of the European Communities v French Republic.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Océ Van der Grinten NV v Commissioners of Inland Revenue.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/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)
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Treaty establishing the European Community