Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence.

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• Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence.

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• Belgian State - SPF Finances v Truck Center SA.
• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Skatteverket v A.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).



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• Commission of the European Communities v Italian Republic.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Doris Salzmann.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.
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• Margarethe Ospelt and Schlössle Weissenberg Familienstiftung.
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• 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 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 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)
• Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC
• Council Directive of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90/434/EEC)
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty
• Tratado de la Unión Europea
• Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
• Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to official stock exchange listing and on information to be published on those securities
• Treaty establishing the European Community