Groupe Steria SCA v Ministère des Finances et des Comptes publics.

Core Citations

REPORTED OPINION OF in

• [2016] STC 234
• 62014CJ0386

WORK EXPRESSION OF in

• [2016] STC 234
• 62014CJ0386
• Groupe Steria SCA v Ministère des Finances et des Comptes publics.

This document cites

• Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others.
• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
• X AB v Skatteverket.



See all quotations

• Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.
• X Holding BV v Staatssecretaris van Financiën.
• Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État.
• Nordea Bank Danmark A/S v Skatteministeriet.
• Bosal Holding BV v Staatssecretaris van Financiën.
• Margaretha Bouanich v Directeur des services fiscaux de la Drôme.
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• 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
• Treaty establishing the European Community