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

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

This document cites

• Income and Corporation Taxes Act 1988
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).



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• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• 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.
• D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Brasserie du Pêcheur SA v Bundesrepublik Deutschland and The Queen v Secretary of State for Transport, ex parte: Factortame Ltd and others.
• Procedimento penal entablado contra Bernard Keck y Daniel Mithouard.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Commission of the European Communities v Federal Republic of Germany.
• Peter Svensson and Lena Gustavsson v Ministre du Logement et de l'Urbanisme.
• Bosal Holding BV v Staatssecretaris van Financiën.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Hans Reisch and Others (joined cases C-515/99 and C-527/99 to C-540/99) v Bürgermeister der Landeshauptstadt Salzburg and Grundverkehrsbeauftragter des Landes Salzburg and Anton Lassacher and Others (joined cases C-519/99 to C-524/99 and C-526/99) v Grundverkehrsbeauftragter des Landes Salzburg and Grundverkehrslandeskommission des Landes Salzburg.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.
• 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 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Treaty establishing the European Community