Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.

Core Citations

WORK EXPRESSION OF

• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.

This document cites

• Income and Corporation Taxes Act 1988
• Proceeds of Crime Act 2002
• Finance Act 1998
• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Margaretha Bouanich v Skatteverket.



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• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• 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.
• D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• 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.
• Petri Manninen.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Commission of the European Communities v French Republic.
• 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.
• 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