État du Grand-Duché de Luxembourg and Administration de l’enregistrement et des domaines v Pierre Feltgen and Bacino Charter Company SA.

Core Citations

REPORTED OPINION OF in

• [2011] STC 994
• 62010CJ0116

WORK EXPRESSION OF in

• [2011] STC 994
• 62010CJ0116
• État du Grand-Duché de Luxembourg and Administration de l’enregistrement et des domaines v Pierre Feltgen and Bacino Charter Company SA.

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• État du Grand-Duché de Luxembourg and Administration de l’enregistrement et des domaines v Pierre Feltgen and Bacino Charter Company SA.

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

This document cites

• Elmeka NE v Ypourgos Oikonomikon.
• Yaesu Europe BV v Bundeszentralamt für Steuern.
• Staatssecretaris van Financiën v Velker International Oil Company Ltd NV.
• Navicon SA v Administración del Estado.
• Maatschap J. en G.P. en A.C. Schouten v Minister van Landbouw, Natuur en Voedselkwaliteit.



See all quotations

• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax