Commission of the European Communities v Kingdom of the Netherlands.

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• Commission of the European Communities v Kingdom of the Netherlands.

This document cites

• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Margarethe Ospelt and Schlössle Weissenberg Familienstiftung.
• 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 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)



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• 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
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Treaty establishing the European Community