Práctica de la administración tributaria y Derecho de la Unión Europea

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Belgian State - SPF Finances v Truck Center SA.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Commission of the European Communities v Kingdom of Spain.



Ver todas las citas

• Portuguese Republic v Commission of the European Communities.
• Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• 2003/442/EC: Commission Decision of 11 December 2002 on the part of the scheme adapting the national tax system to the specific characteristics of the Autonomous Region of the Azores which concerns reductions in the rates of income and corporation tax (Text with EEA relevance) (notified under document number C(2002) 4487)
• 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 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 2006/112/EC of 28 November 2006 on the common system of value added tax