Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.

Core Citations

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• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.

This document cites

• Yearworth v Pierce
• Income and Corporation Taxes Act 1988
• Proceeds of Crime Act 2002
• Ministério Público y Fazenda Pública contra Epson Europe BV.
• Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.



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• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• The Queen, on the application of Dany Bidar v London Borough of Ealing and Secretary of State for Education and Skills.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• Ministero delle Finanze contra Spac SpA.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Athinaïki Zythopoiia AE v Elliniko Dimosio.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
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• Anneliese Lenz v Finanzlandesdirektion für Tirol.
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• Petri Manninen.
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• Doris Salzmann.
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• Hanns-Martin Bachmann v Belgian State.
• Océ Van der Grinten NV v Commissioners of Inland Revenue.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D
• Margarethe Ospelt and Schlössle Weissenberg Familienstiftung.
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Treaty establishing the European Community