CLT-UFA SA v Finanzamt Köln-West.

Core Citations

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• CLT-UFA SA v Finanzamt Köln-West.

This document cites

• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Halliburton Services BV v Staatssecretaris van Financiën.
• Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).



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• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• 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.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• P. H. Asscher v Staatssecretaris van Financiën.
• Bosal Holding BV v Staatssecretaris van Financiën.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• CaixaBank France v Ministère de l'Économie, des Finances et de l'Industrie.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Futura Participations SA and Singer v Administration des contributions.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• 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 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 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Treaty establishing the European Community