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

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

This document cites

• Doctor Bruce's Case
• European Commission v Kingdom of Spain.
• European Commission v Kingdom of Belgium.
• Commission of the European Communities v French Republic.
• Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC



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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