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[2000] EUECJ C-251/98; [2000] ECR I-2787
Court of Justice of the European Communities
Europe
13th April, 2000

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vision HR Solutions Ltd, R (on the application of) v Revenue & Customs [2023] EWHC 1659 (Admin) High Court of England and Wales United Kingdom - England and Wales 3 Jul 2023 BAILII flag 3
Imfeld and Garcet (Judgment of the Court) [2013] EUECJ C-303/12 Court of Justice of the European Communities Europe 12 Dec 2013 BAILII flag
Alessandra Venturini v ASL Pavia [2013] EUECJ C-159/12 Court of Justice of the European Communities Europe 5 Dec 2013 BAILII flag
Itelcar - Automoveis de Aluguer Lda v Fazenda Publica [2013] EUECJ C-282/12 Court of Justice of the European Communities Europe 3 Oct 2013 BAILII flag
Scheunemann (Fundamental freedoms) [2012] EUECJ C-31/11_O Court of Justice of the European Communities Europe 20 Mar 2012 BAILII flag
Commission v Portugal (Freedom of establishment) [2011] EUECJ C-212/09 Court of Justice of the European Communities Europe 10 Nov 2011 BAILII flag
Tankreederei I (Freedom to provide services) [2010] EUECJ C-287/10 Court of Justice of the European Communities Europe 22 Dec 2010 BAILII flag
Commission v Portugal (Freedom of establishment) [2010] EUECJ C-543/08 Court of Justice of the European Communities Europe 11 Nov 2010 BAILII flag
Idryma Typou (Law relating to undertakings) [2010] EUECJ C-81/09 Court of Justice of the European Communities Europe 21 Oct 2010 BAILII flag
Attanasio Group (Freedom of establishment) [2010] EUECJ C-384/08 Court of Justice of the European Communities Europe 11 Mar 2010 BAILII flag
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
SGI (Taxation) [2010] EUECJ C-311/08 Court of Justice of the European Communities Europe 21 Jan 2010 BAILII flag
Filipiak (Free movement of persons) [2009] EUECJ C-314/08 Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
X Holding (Taxation) [2009] EUECJ C-337/08_O Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
Glaxo Wellcome (Taxation) [2009] EUECJ C-182/08 Court of Justice of the European Communities Europe 17 Sep 2009 BAILII flag
Commission v Italy (Freedom of establishment) [2009] EUECJ C-531/06 Court of Justice of the European Communities Europe 19 May 2009 BAILII flag
Commission v Italy (Freedom of establishment) [2009] EUECJ C-326/07 Court of Justice of the European Communities Europe 26 Mar 2009 BAILII flag
Cartesio [2008] EUECJ C-210/06_O; [2009] All ER (EC) 269; [2008] ECR I-9641 Europe 22 May 2008 BAILII flag
Heinrich Bauer Verlag [2008] EUECJ C-360/06; [2009] 1 CMLR 9; [2008] ECR I-7333 Court of Justice of the European Communities Europe 2 Oct 2008 BAILII flag 2
Cartesio [2008] EUECJ C-210/06_O; [2009] All ER (EC) 269; [2008] ECR I-9641 Court of Justice of the European Communities Europe 22 May 2008 BAILII flag 21
Columbus Container Services [2007] EUECJ C-298/05; [2007] ECR I-10451 Court of Justice of the European Communities Europe 6 Dec 2007 BAILII flag 22
Commission v Germany [2007] EUECJ C-112/05; [2007] ECR I-8995 Court of Justice of the European Communities Europe 23 Oct 2007 BAILII flag 16
Revenue & Customs [2007] UKSPC SPC00622 United Kingdom Special Commissioners of Income Tax United Kingdom 26 Jul 2007 BAILII flag
Oy AA [2007] EUECJ C-231/05; [2007] ECR I-6373 Court of Justice of the European Communities Europe 18 Jul 2007 BAILII flag 35
Holb ö ck [2007] EUECJ C-157/05; [2007] ECR I-4051 Court of Justice of the European Communities Europe 24 May 2007 BAILII flag 28
Boake Allen Ltd v Revenue and Customs Commissioners [2007] UKHL 25; [2007] 3 All ER 605; [2007] 1 WLR 1386 House of Lords United Kingdom 23 May 2007 BAILII flag 19
Lasertec [2007] EUECJ C-492/04; [2007] 3 CMLR 5; [2007] ECR I-3775 Court of Justice of the European Communities Europe 10 May 2007 BAILII flag 7
Rewe Zentralfinanz (Taxation) [2007] EUECJ C-347/04 Court of Justice of the European Communities Europe 29 Mar 2007 BAILII flag 1
Test Claimants in the Thin Cap Group Litigation (Freedom of establishment) [2007] EUECJ C-524/04 Court of Justice of the European Communities Europe 13 Mar 2007 BAILII flag
Denkavit Internationaal and Denkavit France [2006] EUECJ C-170/05; [2006] ECR I-11949 Court of Justice of the European Communities Europe 14 Dec 2006 BAILII flag 23
Test Claimants in the FII Group Litigation [2006] EUECJ C-446/04; [2006] ECR I-11753 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag 71
Test Claimants in Class IV of the ACT Group Litigation (Freedom of establishment) [2006] EUECJ C-374/04 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag
Kerckhaert and Morres [2006] EUECJ C-513/04; [2007] CEC 380; [2007] 1 CMLR 32; [2006] ECR I-10967 Court of Justice of the European Communities Europe 14 Nov 2006 BAILII flag 18
Oy AA (Freedom of establishment) [2006] EUECJ C-231/05 Court of Justice of the European Communities Europe 12 Sep 2006 BAILII flag
N [2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag 31
Conijn [2006] EUECJ C-346/04; [2006] ECR I-6137; [2006] CEC 1013; [2006] 3 CMLR 34 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 2
Test Claimants in the Thin Cap Group Litigation (Freedom of establishment) [2006] EUECJ C-524/04 Court of Justice of the European Communities Europe 29 Jun 2006 BAILII flag
Rewe Zentralfinanz (Taxation) [2006] EUECJ C-347/04 Court of Justice of the European Communities Europe 31 May 2006 BAILII flag
Foulser v HM Inspector of Taxes [2005] EWHC 2958 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2005 BAILII flag 2
Lenz (Free movement of capital) [2004] EUECJ C-315/02 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag 21
Weidert and Paulus (Free movement of capital) [2004] EUECJ C-242/03 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag
de Lasteyrie du Saillant (Freedom of establishment) [2004] EUECJ C-9/02 Court of Justice of the European Communities Europe 11 Mar 2004 BAILII flag
Lenz (Free movement of capital) [2004] EUECJ C-315/02 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag 21
Bosal Holding (Free movement of persons) [2003] EUECJ C-168/01 Court of Justice of the European Communities Europe 18 Sep 2003 BAILII flag
Lankhorst-Hohorst (Freedom of establishment) [2002] EUECJ C-324/00 Court of Justice of the European Communities Europe 12 Dec 2002 BAILII flag
X and Y [2002] EUECJ C-436/00; [2002] ECR I-10829 Court of Justice of the European Communities Europe 21 Nov 2002 BAILII flag 44
Ueberseering (Freedom of establishment) [2002] EUECJ C-208/00 Court of Justice of the European Communities Europe 5 Nov 2002 BAILII flag 21
Metallgesellschaft (Free movement of persons) [2001] EUECJ C-397/98 Court of Justice of the European Communities Europe 8 Mar 2001 BAILII flag
Metallgesellschaft (Free movement of persons) [2001] EUECJ C-410/98 Court of Justice of the European Communities Europe 8 Mar 2001 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Income Tax Discrimination and the Political and Economic Integration of Europe (2006) 115 Yale Law Journal 1186 Michael J Graetz and Alvin C Warren Jr United States 1 Jan 2006 WorldLII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Royal Bank of Scotland [1999] EUECJ C-311/97; [1999] ECR I-2651 Court of Justice of the European Communities Europe 29 Apr 1999 BAILII flag 33
France v Commission [1999] ECR I-0000 Europe circa 1999 flag 89
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Criminal proceedings against Sofia Skanavi and Konstantin Chryssanthakopoulos (Freedom of movement for persons) [1996] EUECJ C-193/94 Court of Justice of the European Communities Europe 29 Feb 1996 BAILII flag 34
Wielockx [1995] EUECJ C-80/94; [1995] ECR I-2493 Court of Justice of the European Communities Europe 11 Aug 1995 BAILII flag 48
Halliburton Services [1994] EUECJ C-1/93; [1994] ECR I-1137 Court of Justice of the European Communities Europe 12 Apr 1994 BAILII flag 14
Bachmann [1992] EUECJ C-204/90; [1992] ECR I-249; [1993] 1 CMLR 785 Court of Justice of the European Communities Europe 28 Jan 1992 BAILII flag 87
Commission v Greece [1989] ECR 1461 Europe circa 1989 flag 38
Daily Mail and General Trust [1988] ECR 5483 Europe circa 1988 flag 33
Commission v France [1986] ECR 273; [1987] 1 CMLR 401 Europe circa 1987 flag 67

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