Proceedings brought by Aberdeen Property Fininvest Alpha Oy.

Core Citations

REPORTED OPINION OF in

• [2009] STC 1945
• [2009] 3 CMLR 34
• 62007CJ0303

WORK EXPRESSION OF in

• [2009] STC 1945
• [2009] 3 CMLR 34
• 62007CJ0303

[See more]

• Proceedings brought by Aberdeen Property Fininvest Alpha Oy.

AMENDED in

• 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)

This document cites

• Belgian State - SPF Finances v Truck Center SA.
• Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH.
• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.



See all quotations

• Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Peter Svensson and Lena Gustavsson v Ministre du Logement et de l'Urbanisme.
• Finanzamt Hamburg-Am Tierpark v Burda GmbH.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• Hanns-Martin Bachmann v Belgian State.
• Oy AA.
• 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 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (85/611/EEC)
• Treaty establishing the European Community