Opinion of Advocate General Kokott delivered on 3 October 2019.

Core Citations

WORK EXPRESSION OF in

• Opinion of Advocate General Kokott delivered on 3 October 2019.

This document cites

• Edward Cussens and Others v T. G. Brosman.
• Konstantinos Adeneler and Others v Ellinikos Organismos Galaktos (ELOG).
• Opinion of Advocate General Kokott delivered on 25 July 2018.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Robert Pfleger and Others.



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• X v Skatteverket.
• Internationale Handelsgesellschaft mbH v Einfuhr- und Vorratsstelle für Getreide und Futtermittel.
• AREX CZ a.s. v Odvolací finanční ředitelství.
• Ursula Becker v Finanzamt Münster-Innenstadt.
• M. H. Marshall v Southampton and South-West Hampshire Area Health Authority (Teaching).
• Maribel Dominguez v Centre informatique du Centre Ouest Atlantique and Préfet de la région Centre.
• UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.
• Criminal proceedings against Maria Pupino.
• Bernhard Pfeiffer (C-397/01), Wilhelm Roith (C-398/01), Albert Süß (C-399/01), Michael Winter (C-400/01), Klaus Nestvogel (C-401/01), Roswitha Zeller (C-402/01) and Matthias Döbele (C-403/01) v Deutsches Rotes Kreuz, Kreisverband Waldshut eV.
• Amministrazione delle Finanze dello Stato v Simmenthal SpA.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Euro Tyre Holding BV v Staatssecretaris van Financiën.
• Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG and Finanzamt Hamburg-Mitte v Finanzamt Nordenham and Marenave Schiffahrts AG.
• Aziz Melki (C-188/10) and Sélim Abdeli (C-189/10).
• Portgás — Sociedade de Produção e Distribuição de Gás SA v Ministério da Agricultura, do Mar, do Ambiente e do Ordenamento do Território.
• Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP).
• Paola Faccini Dori v Recreb Srl.
• Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Belgian State v Nathalie De Fruytier.
• ‘Toridas’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• NLB Leasing d.o.o. v Republika Slovenija.
• Kreuzmayr GmbH v Finanzamt Linz.
• Canal Satélite Digital SL v Adminstración General del Estado, and Distribuidora de Televisión Digital SA (DTS).
• Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen.
• Flaminio Costa v E.N.E.L.
• Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States