Opinion of Advocate General Kokott delivered on 10 January 2019.

Core Citations

WORK EXPRESSION OF

• Opinion of Advocate General Kokott delivered on 10 January 2019.

This document cites

• Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Proceedings brought by A Oy.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• European Commission v Federal Republic of Germany.



See all quotations

• NN A/S v Skatteministeriet.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Proceedings brought by K.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Verder LabTec GmbH & Co. KG v Finanzamt Hilden.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• A/S Bevola and Jens W. Trock ApS v Skatteministeriet.
• 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.
• Masco Denmark ApS and Damixa ApS v Skatteministeriet.
• Nordea Bank Danmark A/S v Skatteministeriet.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.
• Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg.
• Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
• Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.
• National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.
• A Oy.
• Oy AA.
• Proceedings brought by K.
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01