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Taxonomy tags
VAT formal - Abuse of rights
VAT taxable person - Economic activity
Info
Referral date: 11-07-2002
Show case reference
Opinion date: 07-04-2005
Ruling date: 21-02-2006
AG: Poiares Maduro
References in this case
C-108/99 - Cantor Fitzgerald International
C-110/98 - Gabalfrisa ym.
C-16/00 - Cibo Participations
C-17/01 - Sudholz
C-186/89 - Van Tiem v. Staatssecretaris van Financiën
C-25/03 - HE
C-260/98 - komissio v. Kreikka
C-305/01 - MKG-Kraftfahrzeuge-Factoring
C-32/03 - Fini H
C-320/88 - Staatssecretaris van Financiën v. Shipping and Forwarding Enterprise Safe
C-354/03 - Optigen ym.
C-396/98 - Schloßstraße
C-4/94 - BLP Group v. Commissioners of Customs AND Excise
C-400/98 - Breitsohl
C-408/98 - Abbey National
C-454/98 - Schmeink AND Cofreth ja Strobel
C-487/01 - Gemeente Leusden ja Holin Groep
C-497/01 - Zita Modes
C-62/93 - BP Soupergaz v. Kreikan valtio
C-7/02 - Holin Groep
C-98/98 - Midland Bank
References to this case
C-108/99 - Cantor Fitzgerald International
C-110/98 - Gabalfrisa ym.
C-16/00 - Cibo Participations
C-17/01 - Sudholz
C-186/89 - Van Tiem v. Staatssecretaris van Financiën
C-25/03 - HE
C-260/98 - komissio v. Kreikka
C-305/01 - MKG-Kraftfahrzeuge-Factoring
C-32/03 - Fini H
C-320/88 - Staatssecretaris van Financiën v. Shipping and Forwarding Enterprise Safe
C-354/03 - Optigen ym.
C-396/98 - Schloßstraße
C-4/94 - BLP Group v. Commissioners of Customs AND Excise
C-400/98 - Breitsohl
C-408/98 - Abbey National
C-454/98 - Schmeink AND Cofreth ja Strobel
C-487/01 - Gemeente Leusden ja Holin Groep
C-497/01 - Zita Modes
C-62/93 - BP Soupergaz v. Kreikan valtio
C-7/02 - Holin Groep
C-98/98 - Midland Bank
C-103/09 - Weald Leasing
C-108/14 - Larentia + Minerva
C-108/20 - Finanzamt Wilmersdorf
C-115/16 - N Luxembourg 1
C-116/16 - T Danmark
C-126/10 - Foggia
C-131/13 - Schoenimport "Italmoda" Mariano Previti
C-132/06 - komissio v. Italia
C-14/16 - Euro Park Service
C-146/05 - Collée
C-153/11 - Klub
C-156/09 - Verigen Transplantation Service International
C-162/07 - Ampliscientifica ja Amplifin
C-165/11 - Profitube
C-196/04 - Cadbury Schweppes
C-2/08 - Fallimento Olimpiclub
C-223/03 - University of Huddersfield
C-227/21 - HA.EN.
C-235/18 - Vega International Car Transport and Logistic
C-25/07 - Sosnowska
C-251/06 - ING. AUER
C-251/16 - Cussens ym.
C-262/08 - CopyGene
C-272/13 - Equoland
C-276/14 - Gmina Wroclaw
C-277/09 - RBS Deutschland Holding
C-284/11 - EMS-Bulgaria Transport
C-285/09 - R.
C-285/11 - Bonik
C-288/07 - Isle of Wight Council ym.
C-29/08 - SKF
C-321/05 - Kofoed
C-324/11 - Tóth
C-33/11 - A Oy
C-359/16 - Altun ym.
C-388/11 - Le Crédit Lyonnais
C-395/09 - Oasis East
C-409/04 - Teleos ym.
C-417/10 - 3M Italia
C-419/02 - BUPA Hospitals ja Goldsborough Developments
C-419/14 - WebMindLicenses
C-425/06 - Part Service
C-439/04 - Kittel
C-494/12 - Dixons Retail
C-497/09 - Bog ym.
C-5/17 - DPAS
C-504/10 - Tanoarch
C-527/11 - Ablessio
C-532/16 - SEB bankas
C-589/12 - GMAC UK
C-642/11 - Stroy trans
C-643/11 - LVK - 56
C-653/11 - Newey
C-661/18 - CTT
C-662/13 - Surgicare
C-73/06 - Planzer Luxembourg
C-78/08 - Paint Graphos ym.
C-791/18 - Stichting Schoonzicht
C-80/11 - Mahagében ja Dávid
C-84/09 - X
C-86/09 - Future Health Technologies
C-88/09 - Graphic Procédé
C-94/09 - komissio v. Ranska
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Halifax - C-255/02
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