El principio de proporcionalidad en las medidas anti-abuso

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• X (C-155/08) and E. H. A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën.
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Rosmarie Kapferer v Schlank & Schick GmbH.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.



Ver todas las citas

• A.T. v Finanzamt Stuttgart-Körperschaften.
• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• Gerhard Köbler v Republik Österreich.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.
• 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.
• Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS).
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.
• B.S.M. Geraets-Smits v Stichting Ziekenfonds VGZ and H.T.M. Peerbooms v Stichting CZ Groep Zorgverzekeringen.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Sopropé - Organizações de Calçado Lda v Fazenda Pública.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Commission of the European Communities v Kingdom of Belgium.
• Petri Manninen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Hein Persche v Finanzamt Lüdenscheid.
• X and Y v Riksskatteverket.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.
• Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften.
• Jacques Damseaux v Belgian State.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Commission of the European Communities v Kingdom of Denmark.
• Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.