Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.

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• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.

This document cites

• Parmenter v Cressey
• Proceeds of Crime Act 2002
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.



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• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Margaretha Bouanich v Skatteverket.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• 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.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• Comisión de las Comunidades Europeas contra República Francesa.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Commission of the European Communities v French Republic.
• 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)
• Treaty establishing the European Community