Société de Gestion Industrielle (SGI) v Belgian State.

Core Citations

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• Société de Gestion Industrielle (SGI) v Belgian State.

This document cites

• British Railways Act 1992
• Lammers & Van Cleeff NV v Belgische Staat.
• Belgian State - SPF Finances v Truck Center SA.
• Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH.
• Margarete Block v Finanzamt Kaufbeuren.



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• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Winfried L. Holböck v Finanzamt Salzburg-Land.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.
• 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).
• Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.
• Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Proceedings brought by Aberdeen Property Fininvest Alpha Oy.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.
• Finanzamt Hamburg-Am Tierpark v Burda GmbH.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Jacques Damseaux v Belgian State.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Erika Waltraud Ilse Hollmann v Fazenda Pública.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• Oy AA.
• 2008/492/EC: Council Decision of 23 June 2008 concerning the accession of Bulgaria and Romania to the Convention of 23 July 1990 on the elimination of double taxation in connection with the adjustment of profits of associated enterprises
• 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)
• 2008/493/EC: Council Decision of 23 June 2008 amending Annex I to the Act of Accession of Bulgaria and Romania
• 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