Ingrid Schmelz v Finanzamt Waldviertel.

Core Citations

REPORTED OPINION OF in

• [2011] STC 88
• 62009CJ0097

WORK EXPRESSION OF in

• [2011] STC 88
• 62009CJ0097
• Ingrid Schmelz v Finanzamt Waldviertel.

AMENDED in

• 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
• 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
• 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

[See more]

• 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
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

This document cites

• Société de Gestion Industrielle (SGI) v Belgian State.
• Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman.
• Rosalba Alassini v Telecom Italia SpA (C-317/08), Filomena Califano v Wind SpA (C-318/08), Lucia Anna Giorgia Iacono v Telecom Italia SpA (C-319/08) and Multiservice Srl v Telecom Italia SpA (C-320/08).
• Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu.
• Commission of the European Communities v Italian Republic.



See all quotations

• Bruno Schnitzer.
• Procedimento penal entablado contra René Kieffer y Romain Thill.
• A.G.M.-COS.MET Srl v Suomen valtio and Tarmo Lehtinen.
• Hein Persche v Finanzamt Lüdenscheid.
• Alexander Hengartner and Rudolf Gasser v Landesregierung Vorarlberg.
• Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat.
• Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)
• Council Directive 2006/18/EC of 14 February 2006 amending Directive 77/388/EEC with regard to reduced rates of value added tax
• 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 Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Treaty establishing the European Community