La relevancia fiscal del concepto de beneficiario efectivo y las libertades comunitarias

Documentos citados

• Edward Cussens and Others v T. G. Brosman.
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy.
• European Commission v Kingdom of Spain.
• Sandoz GmbH contra Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.



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• EV v Finanzamt Lippstadt.
• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• European Commission v Kingdom of Belgium.
• Margaretha Bouanich v Skatteverket.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Skatteministeriet v T Danmark and Y Denmark Aps.
• N Luxembourg 1 and Others v Skatteministeriet.
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública.
• Hans Werner v Finanzamt Aachen-Innenstadt.
• P. Ferrero e C. SpA v Agenzia delle Entrate - Ufficio di Alba (C-338/08) and General Beverage Europe BV v Agenzia delle Entrate - Ufficio di Torino 1 (C-339/08).
• Itelcar — Automóveis de Aluguer Lda v Fazenda Pública.
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Centros Ltd contra Erhvervs- og Selskabsstyrelsen.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
• Belgische Staat v Wereldhave Belgium Comm. VA and Others.
• Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.
• J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën.
• Slowakische Republik v Achmea BV.
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• X and Y v Riksskatteverket.
• Andersen og Jensen ApS v Skatteministeriet.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• K & L Ruppert Stiftung & Co. Handels-KG v Office for Harmonisation in the Internal Market (Trade Marks and Designs) (OHIM).
• Hans Markus Kofoed v Skatteministeriet.
• P. H. Asscher v Staatssecretaris van Financiën.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Bosal Holding BV v Staatssecretaris van Financiën.