The International Tax Planning Association
 
ECJ Cases on Direct Taxation
Below is a list of European Court of Justice cases on Direct Taxation. You can read a summary of each case in the Members pages.
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Part 1:
Judgments, Orders & Opinions: Case No: Date:
Rt. Hon. Lord Bruce of Donington v Eric Gordon Aspden 208/80 15 September 1981
The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc C-81/87 27 September 1988
Klaus Biehl v Administration des contributions du grand-duché de Luxembourg C-175/88 8 May 1990
Hanns-Martin Bachmann v Belgian State C-204/90 28 January 1992
Hans Werner v Finanzamt Aachen-Innenstadt C-112/91 26 January 1993
The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG C-330/91 13 July 1993
Halliburton Services BV v Staatssecretaris van Financiën C-1/93 12 April 1994
Finanzamt Köln-Altstadt v Roland Schumacker C-279/93 14 February 1995
G. H. E. J. Wielockx v Inspecteur der Directe Belastingen C-80/94 11 August 1995
P. H. Asscher v Staatssecretaris van Financiën C-107/94 27 June 1996
Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen (Joined cases) C-283/94
C-291/94
C-292/94
17 October 1996
Futura Participations SA and Singer v Administration des contributions C-250/95 15 May 1997
A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 C-28/95 17 July 1997
Fantask A/S e.a. v Industriministeriet (Erhvervministeriet) C-188/95 2 December 1997
Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län C-118/96 28 April 1998
Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin C-336/96 12 May 1998
Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes) C-264/96 16 July 1998
F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland C-18/95 26 January 1999
Centros Ltd v Erhvervs- og Selskabsstyrelsen C-212/97 9 March 1999
Royal Bank of Scotland plc v Elliniko Dimosio (Greek State) C-311/97 29 April 1999
Société Baxter, B. Braun Médical SA, Société Fresenius France and Laboratoires Bristol-Myers-Squibb SA v Premier Ministre, Ministère du Travail et des Affaires sociales, Ministère de l'Economie et des Finances and Ministère de l'Agriculture, de la Pêche et de l'Alimentation C-254/97 8 July 1999
Frans Gschwind v Finanzamt Aachen-Außenstadt C-391/97 14 September 1999
Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt C-307/97 21 September 1999
Sandoz GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland C-439/97 14 October 1999
Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna C-294/97 26 October 1999
Skatteministeriet v Bent Vestergaard C-55/98 28 October 1999
X AB and Y AB v Riksskatteverket C-200/98 18 November 1999
C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem C-251/98 13 April 2000
W.N. v Staatssecretaris van Financiën C-420/98 13 April 2000
Staatssecretaris van Financiën v B.G.M. Verkooijen C-35/98 6 June 2000
Ministério Público and Fazenda Pública v Epson Europe BV C-375/98 8 June 2000
Federal Republic of Germany v Commission of the European Communities C-156/98 19 September 2000
Commission of the European Communities v Kingdom of Belgium C-478/98 26 September 2000
Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat C-141/99 14 December 2000
Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland C-113/99 18 January 2001
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 (Joined cases) C-397/98
C-410/98
8 March 2001
Athinaïki Zythopoiia AE v Elleniko Dimosio C-294/99 4 October 2001
Andersen og Jensen ApS v Skatteministeriet C-43/00 15 January 2002
Elide Gottardo v Istituto nazionale della previdenza sociale (INPS) C-55/00 15 January 2002
Walter Schmid C-516/99 30 May 2002
Marie-Nathalie D'Hoop v Office national de l'emploi C-224/98 11 July 2002
Philippe Mertens v Belgian State C-431/01 12 September 2002
Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC) C-208/00 5 November 2002
X and Y v Riksskatteverket C-436/00 21 November 2002
Lankhorst-Hohorst GmbH v Finanzamt Steinfurt C-324/00 12 December 2002
F.W.L. de Groot v Staatssecretaris van Financiën C-385/00 12 December 2002
Arnoud Gerritse v Finanzamt Neukölln-Nord C-234/01 12 June 2003
Bosal Holding BV v Staatssecretaris van Financiën C-168/01 18 September 2003
Océ Van der Grinten NV v Commissioners of Inland Revenue C-58/01 25 September 2003
Commission of the European Communities v French Republic C-334/02 4 March 2004
Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie C-9/02 11 March 2004
Jean-Claude De Baeck v Kingdom of Belgium C-268/03 8 June 2004
Florian W. Wallentin v Riksskatteverket C-169/03 1 July 2004
Anneliese Lenz v Finanzlandesdirektion für Tirol C-315/02 15 July 2004
Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus C-242/03 15 July 2004
Petri Manninen C-319/02 7 September 2004
D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen C-376/03 5 July 2005
Egon Schempp v Finanzamt Munchen V C-403/03 12 July 2005
Marks&Spencer v David Halsey (HM Inspector of Tax) C-446/03 13 December 2005
Bujara v Rijksbelastingsdienst (NL) C-8/04 15 December 2005
Senior Engineering Investments N.V. v Staatssecretaris van Financien (NL) C-494/03 12 January 2006
Margaretha Bouanich v Skatteverket C-265/04 19 January 2006
CLT-UFA S.A. v Finanzamt Koln-West C-253/03 23 February 2006
Keller Holding GmbH v. Finanzamt C-471/04 23 February 2006
van Hilten-Van der Heijden v Rijksbelastingdienst C-513/03 23 February 2006
Conijn v. Finanzamt Hamburg-Nord C-346/04 6 July 2006
N v. Inspecteur van de Belastingdienst Oost (NL) C-470/04 7 September 2006
Cadbury Schweppes plc v. Commissioners of Inland Revenue C-196/04 12 September 2006
Kerckhaert, Morres v. Beligische Staat C-513/04 14 November 2006
Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue C-446/04 12 December 2006
Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue C-374/04 12 December 2006
Denkavit International BV v. Ministre de l’Economie, des Finances et de l’Industrie C-170/05 14 December 2006
Wienand Meilicke, Heidi Christa Weyde, Marina Stöffler v. Finanzamt Bonn-Innenstadt C-292/04 6 March 2007
Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue C-524/04 13 March 2007
Rewe Zentralfinanz eG v. Finanzamt Köln-Mitte C-347/04 29 March 2007
Lasertec Gesellschaft für Stanzformen mbH v. Finanzamt Emmendingen C-492/04 10 May 2007
Winfried L. Holböck v. Finanzamt Salzburg C-157/05 24 May 2007
Hans Markus Kofoed v. Skatteministeriet C-321/05 5 July 2007
Erika Waltraud Ilse Hollmann v. Ministério Público C-443/06 11 October 2007
Européenne et Luxembourgeoise d’investissements SA (ELISA) v. Ministère public C-451/05 11 October 2007
Banque Féderative du Crédit Mutuel v. Ministre de l’Economie, des Finances et de I’Industrie C-27/07 3 April 2008
Staatssecretaris van Financiën v. Orange European Smallcap Fund NV C-103/06 3 April 2008
Commission of the European Communities v. Kingdom of Belgium C-392/07 8 May 2008
Lidl Belgium GmbH & Co. KG v. Finanzamt Heilbronn C-414/06 15 May 2008
Staatssecretaris van Financiën v. Orange European Smallcap Fund NV C-194/06 20 May 2008

Part 2:
Pending Cases:
Columbus Container Services B.V.B.A. & Co. v. Finazamt Bielefeld-Innenstadt C-298/05 29 March 2007
Amurta S.G.P.S. v Inspecteur van de Belastingdienst/Amsterdam C-379/05 7 June 2007
Firma Ing. Auer – Die Bausoftware GmbH v. Finanzamt Freistadt Rohrbach Urfahr C-251/06 21 June 2007
Belgium State v. N.V. Cobelfret C-138/07 8 May 2008
Finanzamt Hamburg-Am Tierpark v Burda Verlagsbeteiligungen GmbH C-284/06 26 June 2008
Belgium State – SPF Finances v. Les Vergers du Vieux Tauves SA C-48/07 3 July 2008
Skatteverket v A and B C-102/05
Test Claimants in the CFC and Dividend Group Litigation v. Commissioners of Inland Revenue C-201/05
Vodafone 2 v Her Majesty’s Revenue and Customs C-203/05
Ernst & Young v. Finanzamt Stuttgart C-285/07
Hein Persche v. Finanzamt Ludensheid C-318/07

Part 3:
References for preliminary rulings:
Commission of the European Communities v. Kingdom of Spain C-153/08 7 June 2008
Jacques Damseaux v. Belgium State C-128/08 7 June 2008
X v. Staatssecretaris van Financien C-155/08 21 June 2008
Glaxo Wellcome GmbH & Co v. Finanzamt München II C-182/08 2 August 2008

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