Staatssecretaris van Financiën v Orange European Smallcap Fund NV.

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• Staatssecretaris van Financiën v Orange European Smallcap Fund NV.

This document cites

• Winfried L. Holböck v Finanzamt Salzburg-Land.
• Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.



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• D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Petri Manninen.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• 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 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)
• Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
• Treaty establishing the European Community