Límites a la aplicación del régimen de neutralidad fiscal: la cláusula antiabuso contemplada en el Art. 15 de la directiva 2009/133/CE

Documentos citados

• Edward Cussens and Others v T. G. Brosman.
• ET Agrokonsulting-04-Velko Stoyanov v Izpalnitelen direktor na Darzhaven fond «Zemedelie» - Razplashtatelna agentsia.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Proceedings brought by A Oy.
• Hornbach-Baumarkt-AG v Finanzamt Landau.



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• Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais.
• Peterbroeck, Van Campenhout & Cie SCS contra Estado belga.
• V contra Institut national d'assurances sociales pour travailleurs indépendants(Inasti) y Securex Integrity ASBL.
• WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság.
• The Queen, on the application of Delena Wells v Secretary of State for Transport, Local Government and the Regions.
• Stichting ROM-projecten v Staatssecretaris van Economische Zaken.
• Société de Gestion Industrielle (SGI) v Belgian State.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• A.T. v Finanzamt Stuttgart-Körperschaften.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern.
• Skatteministeriet v T Danmark and Y Denmark Aps.
• N Luxembourg 1 and Others v Skatteministeriet.
• Britannia Alloys & Chemicals Ltd v Commission of the European Communities.
• European Commission v French Republic.
• Ursula Becker v Finanzamt Münster-Innenstadt.
• M. H. Marshall v Southampton and South-West Hampshire Area Health Authority (Teaching).
• Ålands vindkraft AB v Energimyndigheten.
• Gottfried Heinrich.
• Belgische Staat v Cobelfret NV.
• Comisión de las Comunidades Europeas contra República Francesa.
• Denkavit International BV, VITIC Amsterdam BV y Voormeer BV contra Bundesamt für Finanzen.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• Euro Park Service v Ministre des finances et des comptes publics.
• Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.
• Commission of the European Communities v Hellenic Republic.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Andrea Francovich and Danila Bonifaci and others v Italian Republic.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.