Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.

Core Citations

WORK EXPRESSION OF in

• 62005CJ0451
• [2008] STC 1762
• [2007] ECR I-8251

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• [2008] 1 CMLR 13
• [2007] STI 2399
• Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.

REPORTED OPINION OF in

• 62005CJ0451
• [2008] STC 1762
• [2007] ECR I-8251

[See more]

• [2008] 1 CMLR 13
• [2007] STI 2399

AMENDED in

• 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 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 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)

This document cites

• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Winfried L. Holböck v Finanzamt Salzburg-Land.
• W.N. v Staatssecretaris van Financiën.
• Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.
• Société Baxter, B. Braun Médical SA, Société Fresenius France y Laboratoires Bristol-Myers-Squibb SA contra Premier Ministre, Ministère du Travail et des Affaires sociales, Ministère de l'Economie et des Finances y Ministère de l'Agriculture, de la Pêche et de l'Alimentation.



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• D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Criminal proceedings against Uwe Kay Festersen.
• Commission of the European Communities v Council of the European Union.
• Commission of the European Communities v Kingdom of Belgium.
• Petri Manninen.
• Commission of the European Communities v Kingdom of Belgium.
• Laboratoires Fournier SA v Direction des vérifications nationales et internationales.
• Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Commission of the European Communities v French Republic.
• Commission of the European Communities v Kingdom of Denmark.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 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)
• Treaty establishing the European Community