Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 January 2018.

Core Citations

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• Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 January 2018.

This document cites

• F. Gielen v Staatssecretaris van Financiën.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.



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• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Nordea Bank Danmark A/S v Skatteministeriet.
• X Holding BV v Staatssecretaris van Financiën.
• The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd.
• Groupe Steria SCA v Ministère des Finances et des Comptes publics.
• Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz.
• Nordea Bank Danmark A/S v Skatteministeriet.
• Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• A Oy.
• Proceedings brought by K.
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Treaty establishing the European Community