Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.

Core Citations

WORK EXPRESSION OF in

• 62012CJ0326
• [2014] BTC 48
• [2015] STC 538

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• [2014] SWTI 3078
• [2014] BTC 48
• [2015] STC 538
• [2014] SWTI 3078
• 62012CJ0326
• Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.

REPORTED OPINION OF in

• 62012CJ0326
• [2014] BTC 48
• [2015] STC 538

[See more]

• [2014] SWTI 3078
• [2014] BTC 48
• [2015] STC 538
• [2014] SWTI 3078
• 62012CJ0326

This document cites

• X (C-155/08) and E. H. A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
• Skatteverket v A.
• Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.
• European Commission v Kingdom of Spain.



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• Argenta Spaarbank NV v Belgische Staat.
• Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.
• X NV 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.
• European Commission v Kingdom of Belgium.
• Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství.
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• Commission of the European Communities v French Republic.
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• Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.
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• Margaretha Bouanich v Directeur des services fiscaux de la Drôme.
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• 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 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products