Finanzamt Gummersbach v Gerhard Bockemühl.

Core Citations

WORK EXPRESSION OF in

• [2005] STC 934
• [2006] BTC 5026
• [2006] BVC 95

[See more]

• [2004] 3 CMLR 5
• [2004] ECR I-3303
• 62002CJ0090
• Finanzamt Gummersbach v Gerhard Bockemühl.
• [2004] 3 CMLR 5
• [2006] BTC 5026
• [2004] ECR I-3303
• [2005] STC 934
• 62002CJ0090
• [2006] BVC 95

REPORTED OPINION OF in

• [2005] STC 934
• [2006] BTC 5026
• [2006] BVC 95

[See more]

• [2004] 3 CMLR 5
• [2004] ECR I-3303
• 62002CJ0090
• [2004] 3 CMLR 5
• [2004] ECR I-3303
• [2006] BTC 5026
• [2005] STC 934
• 62002CJ0090
• [2006] BVC 95

This document cites

• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Genius Holding BV v Staatssecretaris van Financiën.
• Belgische Staat v Ghent Coal Terminal NV.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Finanzamt Osnabrück-Land v Bernhard Langhorst.



See all quotations

• Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
• 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 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
• 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
• Treaty establishing the European Community