Libre circulación de capitales en la UE. Problemas tributarios actuales: del modelo 720 al impuesto sobre la banca

Documentos citados

• X (C-155/08) and E. H. A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën.
• Dieter Kraus v Land Baden-Württemberg.
• Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman.
• Procedimento penal entablado contra Lucas Emilio Sanz de Lera, Raimundo Díaz Jiménez y Figen Kapanoglu.
• État belge, SPF Finances v NN (L) International.



Ver todas las citas

• Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Commission of the European Communities v Kingdom of Spain.
• Commission of the European Communities v Kingdom of Belgium.
• Olivier Halley, Julie Halley and Marie Halley v Belgische Staat.
• P. H. Asscher v Staatssecretaris van Financiën.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Commission of the European Communities v Federal Republic of Germany.
• Commission Directive 2006/70/EC of 1 August 2006 laying down implementing measures for Directive 2005/60/EC of the European Parliament and of the Council as regards the definition of politically exposed person and the technical criteria for simplified customer due diligence procedures and for exemption on grounds of a financial activity conducted on an occasional or very limited basis
• Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing (Text with EEA relevance)
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Directive (EU) 2018/1673 of the European Parliament and of the Council of 23 October 2018 on combating money laundering by criminal law
• Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (Text with EEA relevance)Text with EEA relevance
• Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (Text with EEA relevance)
• Treaty establishing the European Community
• European Commission v Kingdom of Spain.