Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).

Core Citations

WORK EXPRESSION OF in

• 62004CJ0439
• [2006] ECR I-6161
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).

REPORTED OPINION OF in

• 62004CJ0439
• [2006] ECR I-6161

This document cites

• Finanzamt Bergisch Gladbach v HE.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Staatssecretaris van Financiën v Coffeeshop "Siberië" vof.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others



See all quotations

• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Transport Service NV v Belgische Staat.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• I/S Fini H v Skatteministeriet.
• Abbey National plc v Commissioners of Customs & Excise.
• Tullihallitus contra Kaupo Salumets y otros.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• 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