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Kittel (Taxation)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Aircall International v HMRC	[2016] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jun 2016	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
[1999] Ecr i-1459	[1999] ECR I-1459		Europe	circa 1999			65
Joined Cases C-487/01 and C-7/02	[2004] ECR I-5337		Europe	circa 2004			55
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		54
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII		54
Kefalas	[1998] EUECJ C-367/96; [1999] 2 CMLR 144; [1998] ECR I-2843	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		49
Fini H	[2005] EUECJ C-32/03; [2005] ECR I-1599; [2005] CEC 638; [2005] 2 CMLR 20	Court of Justice of the European Communities	Europe	3 Mar 2005	BAILII		46
Diamantis	[2000] EUECJ C-373/97; [2001] 3 CMLR 41; [2000] ECR I-1705	Court of Justice of the European Communities	Europe	23 Mar 2000	BAILII		40
Van Binsbergen	[1974] EUECJ R-33/74; (1975) 1 CMLR 298; [1974] ECR 1299	Court of Justice of the European Communities	Europe	3 Dec 1974	BAILII		36
Elida Gibbs	[1996] EUECJ C-317/94; [1996] ECR I-5339; [1996] CEC 1022	Court of Justice of the European Communities	Europe	24 Oct 1996	BAILII		35
Cantor Fitzgerald International	[2001] EUECJ C10899; [2001] 3 CMLR 56; [2001] ECR I-7257	Court of Justice of the European Communities	Europe	circa 2001	BAILII		33
Breitsohl	[2000] ECR I-4321		Europe	circa 2000			25
Cremer	[1977] EUECJ R-125/76; [1977] ECR 1593	Court of Justice of the European Communities	Europe	11 Oct 1977	BAILII		24
Federation of Technological Industries	[2006] EUECJ C-384/04; [2006] ECR I-4191; [2006] CEC 669; [2006] 3 CMLR 11	Court of Justice of the European Communities	Europe	11 May 2006	BAILII		23
Knoors	[1979] ECR 399		Europe	circa 1979			23
Schlossstraà e	[2000] EUECJ C-396/98; [2000] ECR I-4279	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		21
General Milk Products	[1993] EUECJ C-8/92; [1993] ECR I-779	Court of Justice of the European Communities	Europe	3 Mar 1993	BAILII		17
Paletta	[1996] ECR I-2357		Europe	circa 1996			15
Sudholz	[2004] EUECJ C1701; [2004] 2 CMLR 31; [2004] ECR I-4243; [2004] CEC 377	Court of Justice of the European Communities	Europe	circa 2004	BAILII		13
Commission v Germany	[2002] ECR I-8315		Europe	circa 2002			11
Eichsfelder Schlachtbetrieb	[2005] ECR I-7355		Europe	circa 2005			9
Terra Baubedarf-Handel (Taxation)	[2004] EUECJ C-152/02	Court of Justice of the European Communities	Europe	29 Apr 2004	BAILII		6
Heerma	[2000] ECR I-419		Europe	circa 2000			5
Aircall International v HMRC	[2016] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jun 2016	BAILII		2