Twoh International BV v Staatssecretaris van Financiën.

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• Twoh International BV v Staatssecretaris van Financiën.

This document cites

• W.N. v Staatssecretaris van Financiën.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Commission of the European Communities v Council of the European Union.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Skatteministeriet contra Bent Vestergaard.



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• Rolf Dieter Danner.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) 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 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 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 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 Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• 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
• Treaty establishing the European Community