Andreas Hoves Internationaler Transport-Service SARL v Finanzamt Borken.

Core Citations

WORK EXPRESSION OF in

• Andreas Hoves Internationaler Transport-Service SARL v Finanzamt Borken.

AMENDED in

• Council Directive 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures
• Council Regulation (EEC) No 3118/93 of 25 October 1993 laying down the conditions under which non-resident carriers may operate national road haulage services within a Member State

This document cites

• European Parliament v Council of the European Communities.
• Fitzwilliam Executive Search Ltd contra Bestuur van het Landelijk instituut sociale verzekeringen.
• Centros Ltd contra Erhvervs- og Selskabsstyrelsen.
• Barry Banks and Others v Theatre royal de la Monnaie.
• European Parliament v Council of the European Union.



See all quotations

• Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures
• Council Regulation (EEC) No 881/92 of 26 March 1992 on access to the market in the carriage of goods by road within the Community to or from the territory of a Member State or passing across the territory of one or more Member States
• Council Regulation (EEC) No 4059/89 of 21 December 1989 laying down the conditions under which non-resident carriers may operate national road haulage services within a Member State
• 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 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures
• Council Regulation (EEC) No 3118/93 of 25 October 1993 laying down the conditions under which non-resident carriers may operate national road haulage services within a Member State
• Treaty establishing the European Community