Oy AA.

Core Citations

WORK EXPRESSION OF in

• 62005CJ0231
• [2007] All ER EC 1079
• [2008] STC 991

[See more]

• [2007] ECR I-6373
• [2009] 3 CMLR 1
• [2007] STI 1863
• Oy AA.

REPORTED OPINION OF in

• 62005CJ0231
• [2007] All ER EC 1079
• [2008] STC 991

[See more]

• [2007] ECR I-6373
• [2009] 3 CMLR 1
• [2007] STI 1863

This document cites

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Omega Spielhallen- und Automatenaufstellungs-GmbH v Oberbürgermeisterin der Bundesstadt Bonn.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.



See all quotations

• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• CLT-UFA SA v Finanzamt Köln-West.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• 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)
• Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Treaty establishing the European Community