Commission of the European Communities v Kingdom of Belgium.

Core Citations

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• Commission of the European Communities v Kingdom of Belgium.

This document cites

• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• Her Majesty's Customs and Excise v Gerhart Schindler and Jörg Schindler.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Comisión de las Comunidades Europeas contra República Francesa.



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• Rolf Dieter Danner.
• Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Arnoud Gerritse v Finanzamt Neukölln-Nord.
• Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• Council Directive 2001/44/EC of 15 June 2001 amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 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 2003/93/EC of 7 October 2003 amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Council Directive 92/96/EEC of 10 November 1992 on the coordination of laws, regulations and administrative provisions relating to direct life assurance and amending Directives 79/267/EEC and 90/619/EEC (third life assurance Directive)
• Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance
• Council Directive of 8 November 1990 on the coordination of laws, regulations and administrative provisions relating to direct life assurance, laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 79/267/EEC (90/619/EEC)
• Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax
• Treaty establishing the European Community