Neutralidad fiscal en la financiación de las empresas. El caso español

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• Centralan Property Ltd v Commissioners of Customs & Excise.



Ver todas las citas

• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Kretztechnik AG v Finanzamt Linz.
• Centros Ltd contra Erhvervs- og Selskabsstyrelsen.
• Commissioners of Customs and Excise v Midland Bank plc.
• António Jorge Ldª v Fazenda Pública.
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Skatteministeriet contra Bent Vestergaard.
• Belgische Staat v Ghent Coal Terminal NV.
• Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Ordre des avocats au Barreau de Paris v Onno Klopp.
• I/S Fini H v Skatteministeriet.
• Abbey National plc v Commissioners of Customs & Excise.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Grundstückgemeinschaft Schloßstraße GbR contra Finanzamt Paderborn.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• Finanzamt Goslar contra Brigitte Breitsohl.
• X and Y v Riksskatteverket.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• 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)
• 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 of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/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