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Judicial Interpretation of Tax Treaties

Carlo Garbarino

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
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TABLE OF CASES

Carlo Garbarino

NATIONAL CASES

Argentina

Tribunal Fiscal de la Nación (Federal Tax Court)

Molinos Rio de la Plata S.A., 14 August 2013 1.78

20.972-I, 15 August 2007 4.144

E.2011/777 – K.2012/328, 22 March 2012, K.2012/328 7.49

Australia

Federal Court of Australia

Deutsche Asia Pacific Finance Inc v. Federal Commissioner of Taxation, 22 October 2008 6.68, 6.70

Lamesa Holdings BV v. Commissioner of Taxation, 20 August 1997 I.54, 5.50, 5.65

Mcdermott Industries v. Commissioner of Taxation of the Commonwealth of Australia, 29 April 2005 I.54, 3.41, 7.27

Resource Capital Fund III LP v. Commissioner of Taxation, 26 April 2013 1.07, 1.08, 1.119, 1.120

SNF (Australia) Pty Ltd. v. Commissioner of Taxation of the Commonwealth of Australia 4.146

Undershaft Ltd v. Commissioner of Taxation, 3 February 2009 1.138, 5.23

Virgin Holdings SA v. Federal Commissioner of Taxation, 10 October 2008 1.137, 1.138, 1.149, 5.23, 5.65

High Court of Australia

Russell (Anthony Whitworth) v. Commissioner of Taxation of Commonwealth of Australia, 10 February 2012 1.45

Thiel v. Federal Commissioner of Taxation, 22 August 1990 4.06

Administrative Appeals Tribunal

Case 23/93, 11 June 1993 3.99

Name not disclosed v. Commissioner of Taxation, 5 August 1987 3.42

Roche Products Pty Ltd. v. Commissioner of Taxation, 22 July 2008 4.144

Supreme Court of New South Wales

Unisys Corporation v. Federal Commissioner of Taxation 7.11, 7.12

Austria

Verwaltungsgerichtshof (Supreme Administrative Court)

86/13/0179, 14 March 1990 5.78, 5.93

90/13/0156, 27 June 1991 5.75, 5.93

90/14/0222, 16 November 1993 10.04

91/13/0222, 27 July 1994 9.72

92/13/0172, 31 July 1996 8.56

92/13/0306, 24 January 1996 13.10

93/13/0201, 4 November 1998 9.48

93/14/0135, 15 April 1997 4.103

93/14/0202, 22 February 1994 12.103

93/15/0047, 24 April 1997 15.19

93/15/0175, 23 February 1994 9.47

93/15/0199, 22 February 1996 10.75

94/13/0220, 19 March 1997 11.1

94/15/0128, 21 March 1996 10.74

96/14/ 0084, 21 May 1997 3.07

97/14/0070, 26 July 2000 1.79

97/14/0109, 7 August 2001 4.109

98/13/0021, 15 December 1999 1.148

98/14/0026, 19 March 2002 I.38, 3.55

99/13/0036, 17 December 2003 7.06

99/14/0012, 20 April 1999 12.106

99/14/0217, 25 September 2001 4.118

99/15/0265, 3 August 2000 1.129, 1.147, 14.16, 14.31, 14.36

2000/13/0031, 12 September 2001 14.14

2000/13/0134, 28 March 2001 1.129

2000/14/0165, 11 December 2003 9.56, 9.70

2000/14/0172, 28 September 2004 I.50, 12.95

2000/15/0118, 18 March 2004 3.03, 3.11

2001/13/0018 and 0019, 10 August 2005 1.50

2003/13/0015, 31 May 2006 7.26

2004/15/0001, 22 April 2009 3.50

2005/14/0036, 16 February 2006 13.77

2005/15/0072, 19 March 2008 11.78

2005/15/0135, 20 February 2008 10.77

2006/15/0065, 26 July 2007 12.74

2007/13/0087, 21 November 2007 10.86

2007/13/0088, 17 October 2007 10.72

2013/15/0266, 30 June 2015 9.20

2013/15/0200, 16 December 2015 10.74

Verfassungsgerichtshof (Constitutional Court)

B758/88 – B759/88, 15 March 1990 13.71

Federal Tax Court (Bundesfinanzgericht)

RV/1100149/2011, 10 December 2014 9.42

Belgium

Hof van Cassatie/Cour de Cassation (Supreme Court)

F1155N, 29 June 1984 4.117

F902F, 30 June 1988 13.81

F1851N, 21 December 1990 I.71, I.72, 4.76

F930115F, 26 January 1995 13.92

RF 017181, 23 March 1995 13.92

RC035G4, 16 May 2003 15.18, 15.20

2003/282, 3 October 2003 11.28

AR F.01.0076.N, 4 March 2004 10.70

F030006F, 2 December 2004 1.24, 5.11, 12.40

F.08.0040.N, 12 November 2009 10.06

F.08.0100.F, 22 January 2010 12.97

F.09.0073.F, 4 June 2010 10.67

F.12.0128.N, 10 October 2014 10.73

Hof van Beroep Antwerpen (Court of Appeals Antwerp)

1982–06–29, 29 June 1982 I.54, 3.48

1984–04–12, 12 April 1984 3.48

1984–05–07, 7 May 1984 11.33

1985–04–23, 23 April 1985 10.52

2000/25, 12 October 1999 11.21

2008/AR/3170, 2 February 2010 13.56

Cour d’Appel Bruxelles (Court of Appeals Bruxelles)

345/82, 8 March 1988 8.13, 12.64

1992–02–18, 18 February 1992 3.74

1982–06–29, 29 June 1982 2.61

B 93/185, 7 October 1993 8.23, 8.38, 8.39

1998–04–30, 30 April 1998 5.17

2007/AR/1477, 1 December 2011 9.74

vHof van Beroep Gent (Court of Appeals Gent)

1996–06–20, 20 June 1996 11.25

2000/83, 27 April 2000 6.76

2000–12–05, 5 December 2000 4.94, 8.55, 11.25, 14.36

1994/FR/154, 3 January 2002 11.25

G 02/6, 28 February 2002 11.27, 14.40

2002–06–18, 18 June 2002 3.58

1995/FR/59, 1 April 2003 I.49, 4.65

2004–11–30, 30 November 2004 3.52, 3.63

2005/AR/674, 21 March 2006 9.73

2005/AR/477, 16 January 2007 3.58, 3.60

R.2007/9474, 20 December 2007 8.52

Cour d’Appel Liège (Court of Appeals Liège)

2000–10–04, 4 October 2000 12.48

0255/0461, 20 March 2002 15.63

2006–03–10, 10 March 2006 12.94

Tribunal de Première Instance Bruxelles (Court of First Instance Bruxelles)

B 02/11, 11 June 2002 8.56

2007/63, 5 November 2006 13.85

2006/2662/A, 2 August 2011 1.145

2008/16347/A, 23 November 2011 1.145

Rechtbank van EersteAanleg Gent (Court of First Instance Gent)

G1 2008/0446, 15 May 2008 3.26

Rechtbank van Eerste Aanleg Kortrijk (Court of First Instance Kortrijk)

1984–10–29, 29 October 1984 15.104

Rechtbank van EersteAanleg Luik (Court of First Instance Liege)

9 December 2004 3.12, 3.23

Tribunal de Première Instance Mons (Court of First Instance Mons)

08/2448, 19 February 2008 12.61

11 September 2013 12.63

Brazil

Supremo Tribunal Federal (Supreme Federal Court)

DAU 2,588, 10 April 2013 4.12

Superior Tribunal de Justiça (Superior Court of Justice)

457.228, 18 March 2004 1.98

RE 1.161.467 – RS, 17 May 2012 11.47

Primeira Câmara (Federal Administrative Tax Court)

10280.004154/2001–14, 12 August 2004 11.44

16327.000530/2005–28, Eagle Distribuidora de Bebidas S.A. v. National Treasury, 17 December 2008 4.12

Tribunal Regional Federal da 2ª Região Rio de Janeiro (Regional Federal Court, Rio de Janeiro)

2004.50.01.001354–5/ES, Veracel Celulose S.A. v. National Treasury, 16 March 2010 4.07, 7.46, 11.48

Tribunal Regional Federal da 3ª Região São Paulo (Regional Federal Court, São Paulo)

0024461– 74.2005.4.03.6100, Inter Partner Assistance Prestadora de Serviços de Assistencia 24 horas Ltda v. National Treasury, 26 January 2012 11.48

Brazil, Tribunal Regional Federal da 4ª Região (Regional Federal Court)

2002.71.00.006530–5/RS, 4 June 2009 4.07, 11.48

Conselho de Contribuintes (Taxpayers’ Council)

108–08.765, Refratec – Produtos Eletrofundidos Ltda. v. National Treasury, 23 March 2006 4.12

Canada

Supreme Court

Crown Forest Industries Ltd. v. Her Majesty the Queen, 22 June 1995 I.32, 2.05, 2.07, 3.37

Furness, Withy & Co. v. Her Majesty the Queen, 29 January 1968 11.67

GlaxoSmithKline Inc. v. Her Majesty the Queen, 18 October 2012 4.152

Federal Court of Appeal

Chua v. Her Majesty the Queen, 6 November 2000 15.94, 15.100

Coblentz v. Her Majesty the Queen, 30 September 1996 10.39

Davis v. Her Majesty the Queen, 15 January 1980 5.39

Dudney v Her Majesty the Queen, 24 February 2000 3.04

Farmparts Distributing Ltd. v. Her Majesty the Queen, 28 February 1980 7.35

Gladden v. Her Majesty the Queen, 22 January 1985 5.31

Gulf Offshore N.S. Ltd. v. Her Majesty the Queen, 21 September 2007 11.75

Haas v. Her Majesty the Queen, 14 October 1999 5.25

Montreal Aluminium Processing Inc. and Albert Klein v. Her Majesty the Queen, 4 July 1991 15.45, 15.76

Pacific Network Services Ltd. v. Minister of National Revenue, 8 November 2002 15.19

Qing Gang K. Li v. Her Majesty the Queen, 2 June 1994 8.62

Rodrigue (Paul Dana) v. Her Majesty the Queen, 17 May 2001 10.58

Sommerer (Peter) v. Revenue Agency, 13 July 2012 1.121

Taylor (Glen L.) v. Her Majesty the Queen, 20 July 2000 12.98

Vauban Productions v. The Queen, 5 September 1975 7.34

William F. Kubicek v. Attorney General of Canada, 26 September 1997 5.25

Exchequer Court of Canada

Western Electric Co. v. Minister of National Revenue, 11 April 1969 7.40

Tax Court of Canada

Abrahamson v. Her Majesty the Queen, 30 November 1990 10.61, 10.62

Alberta Printed Circuits Ltd. v. Her Majesty the Queen, 29 April 2010 4.152

American Life Insurance Co. v. Her Majesty the Queen, 16 May 2008 I.33, 3.89, 3.96

Angoss International Ltd. v. Her Majesty the Queen, 4 February 1999 7.59

Caron v. Her Majesty the Queen, 2 February 1998 14.16, 14.23

Cheek (Thomas F.) v. Her Majesty the Queen, 31 January 2002 I.54, 9.10

Croft v. Her Majesty the Queen, 17 January 1985 12.92

Donnelly v. Her Majesty the Queen, 18 June 2007 10.54

Fiebert v. Her Majesty the Queen, 25 November 1985 3.39

Fisher v. Her Majesty the Queen, 29 September 1994 2.19, 2.20

Florsheim Inc. v. Her Majesty the Queen, 22 July 1994 6.03

Fowler v. Her Majesty the Queen, 8 August 1990 3.26

Garcia v. Her Majesty the Queen, 28 September 2007 I.32, 2.27, 2.29

Gary Renz v. Her Majesty the Queen, 10 July 2002 13.41

Gaudreau v. Her Majesty the Queen, 22 December 2004 I.48, 2.39, 2.45

Gu v. Her Majesty the Queen, 26 April 1991 8.65

Harris–Eze v. Her Majesty the Queen, 22 January 2002 2.26

Hausmann Estate v. Her Majesty the Queen, 20 May 1998 10.40

Hinkley v. Her Majesty the Queen, 23 October 1991 8.35, 8.41

Hughes v. Her Majesty the Queen, 18 June 2001 10.06

Khabibulin v. Her Majesty the Queen, 14 October 1999 9.43

Knights of Columbus v. Her Majesty the Queen, 16 May 2008 I.33, I.80, 3.29

McFadyen v. Her Majesty the Queen, 11 September 2000 2.10, 2.21, 2.28

Mil Investments S.A. v. Her Majesty the Queen, 18 August 2006 1.118

Prévost Car Inc. v. Her Majesty the Queen, 22 April 2008 I.32, I.74, 1.63, 1.64, 1.111, 6.23, 6.24

Ramada Ontario Ltd. v. Her Majesty the Queen, 3 December 1993 13.100

Saipem UK Ltd. v. Her Majesty the Queen, 14 January 2011 13.08, 13.09, 13.74

Salt v. Her Majesty the Queen, 2 March 2007 2.30

Shultz (Charles E.) v. Her Majesty the Queen, 15 October 1996 8.12

Sobolev (Valentina) v. Her Majesty the Queen, 29 November 2001 2.21

Specialty Manufacturing Ltd. v. Her Majesty the Queen, 25 August 1997 4.158, 13.05

Sumner (Gordon M.), Roxanne Music Inc. v. Canada, 7 December 1999 9.55

TD Securities LLC v. Her Majesty the Queen, 8 April 2010 I.32, 2.03, 2.04

Velcro Canada v. The Queen, 24 February 2012 1.110, 1.111

Yoon v. Her Majesty the Queen, 22 July 2005 2.46

Tax Review Board

Gadsen v. Her Majesty the Queen, 25 January 1983 5.64

Czech Republic

Nejvyšší Správní Soud (Supreme Administrative Court)

2Afs 108/2004–106, 10 February 2005 4.163, 6.26

5 Afs 42/2005–102, 30 November 2006 6.33

9 Afs 55/2007–76, 22 November 2007 4.98, 9.33

2 Afs 42/2008–62, 30 April 2009 I.79, 4.161, 4.163

2 Afs 86/2010–141, 10 June 2011 1.69

5 Afs 49/2011–94, 19 April 2012 5.33

1 Afs 99/2012–52, 13 March 2013 4.155

Denmark

Højesteret (Supreme Court)

7/1991, 25 June 1996 5.18

257/2010 / SKM 2012.462 H, 17 April 2012 8.21, 8.41, 8.42

Landsskatteretten (National Tax Tribunal)

1988–4–564, 15 December 1988 3.58, 3.73

LSR 641–1220–1, 24 June 1996 3.44

09–01483, 1 November 2009 1.95

09–01478, 3 March 2010 I.49, 1.68

SKM 2010.729 LSR, 17 November 2010 1.95

09–00064 / SKM No. 2011.57, 22 December 2010 1.100

09–03189 / SKM No. 2011.485, 25 May 2011 1.100

10–02772 / SKM No. 2012.26, 16 December 2011 1.70

11–00210 / SKM2012.409LSR, 31 January 2012 1.104

Østre Landsret (High Court, Eastern Denmark)

300/1989, 5 May 1992 1.149

7/1991, 25 June 1996 3.101

142/2001, 5 February 2004 3.93, 3.102

B-246–11/SKM2012.82.ØLR, 28 November 2011 11.19

B-2152–10, 20 December 2011 I.49, 1.68

B-1386–11 / SKM 2012.468 Ø, SKM 2012.468 Ø, 29 March 2012 5.47

B-307–10, 14 May 2012 I.46, 4.123, 5.69

SKM2013.394.ØLR / B-2077–12, 19 March 2013 2.33

Vestre Landsret (High Court, Western Denmark)

3. afdeling B-2919, 22 January 2002 10.42

Finland

Korkein Hallinto-oikeus (KHO, Supreme Administrative Court)

1999:34, 14 June 1999 11.14

139/2001, 29 January 2001 9.58

2002:71, 6 November 2002 11.16

2003:87, 8 December 2003 12.107

2004:12, 6 February 2004 1.126

2004:65, 22 June 2004 13.106

2004:111, 22 December 2004 1.32

2004:116, 22 December 2004 1.37

2005:31, 6 January 2005 9.32

2011:101, 12 December 2011 7.69

2013:169, 25 October 2013 13.76

Keskusverolautakunta (Central Tax Board)

KVL 002/2012, 1 February 2012 11.14

KVL 14/2012, 14 March 2012 13.53

Hallinto-oikeus Helsinki (Regional Administrative Court, Helsinki)

2003 03/0577/1, 9 September 2003 1.35

France

Conseil d’État (Supreme Administrative Court)

76.534, 19 May 1972 I.48, 2.42

93187, 26 November 1975 1.149, 4.91

8,046, 14 March 1979 I.48, 2.41

10,708, 10 March 1980 12.89

12,790, 30 May 1980 4.91

16095, 29 June 1981 3.47, 3.50

27,391, 10 June 1983 11.41

28,831, 13 May 1983 I.48, 2.40

37,377–37, 378, 27 February 1984 4.91

34,430 – 36,880, 14 March 1984 4.156

50,643, 18 November 1985 13.80

55,543, 2 November 1987 4.151

69.853, 26 January 1990 2.51

68,627 – 68,628, 16 February 1990 13.50, 13.99

70,906, 15 May 1992 4.33

105069, 5 March 1993 15.43

144211, 4 April 1997 1.04

191191, 13 October 1999 1.113

215124, 27 July 2001 6.71

233894, 14 November 2001 I.42, 13.46, 13.50, 13.98

232,276, 28 June 2002 4.10

224407, 20 June 2003 3.112

249801, 15 July 2004 1.135, 11.69, 13.43

257337, 15 December 2004 13.59

283314, 29 December 2006 1.74

284154 – 284155 – 284156 – 284153, 17 October 2007 12.73

271366, 28 March 2008 9.69

297933, 31 July 2009 11.73

304715 – 308525, 31 March 2010 3.83, 3.84

311808, 26 January 2011 15.40

317024, 11 July 2011 1.19

349741, 5 April 2013 4.89

351702, 12 June 2013 I.46, 4.124, 5.70

351065, 4 October 2013 8.54, 11.30

331071, 24 January 2014 13.55

352212, 12 March 2014 5.34

356878, 10 October 2014 6.24

371435, 7 March 2016 2.59

Tribunal de Grande Instance Paris (Grand Instance Court Paris)

1985–01–17, 17 January 1985 1.131

Cour Administrative d’Appel Bordeaux (Administrative Court of Appeal Bordeaux)

98BX0558, 9 July 2002 5.51

Cour Administrative d’Appel Douai (Administrative Court of Appeal Douai)

98DA00385, 6 February 2001 9.31

Cour Administrative d’Appel Marseille (Administrative Court of Appeal Marseille)

02–237, 3 May 2005 5.03

98MA01682, 8 February 2000 13.24

99MA02258, 18 December 2001 12.74

Cour Administrative d’Appel Nancy (Administrative Court of Appeal Nancy)

89NC00529 – 89NC00531, 10 October 1991 11.75, 13.44

98–1741, 10 October 2002 13.99

Cour Administrative d’Appel Nantes (Administrative Court of Appeal Nantes)

97NT01922, 13 March 2001 13.45, 13.113

Cour Administrative d’Appel Paris (Administrative Court of Appeal Paris)

94PA01904, 7 December 1995 5.03

93PA00572, 8 July 1997 11.17

93PA00572, 8 July 2001 6.34

06PA03370, 6 December 2007 13.20

06PA03371, 6 December 2007 13.20

07PA01366, 16 October 2008 13.33

Germany

Bundesfinanzhof (Federal Fiscal Court)

III R 57/71, 21 January 1972 5.85

I R 234/73, 21 January 1976, 1.76

VII R 16/78, 12 February 1979 14.29, 15.75, 15.85

VIII R 134/78, 22 January 1980 5.13

I R 89/80, 29 October 1981 1.86

I R 78/80, 9 December 1981 4.122

I R 257/78, 19 May 1982 5.21, 5.63

I R 67/83, 22 June 1983 8.03

I R 128/80, 9 October 1985 6.87

I R 292/81, 23 January 1985 I.38, 3.63, 3.67

I R 63/80, 21 August 1985 8.27

I R 201/82, 5 March 1986 1.89

I R 37/83, 21 May 1986 8.17

II R 213/83, 25 June 1986 5.88

I R 306/82, 23 July 1986 15.20, 15.22, 15.67

II R 226/82, 29 October 1986 5.92

I R 130/83, 18 December 1986 3.56

I B 72/87, 20 January 1988 15.22

I R 143/84, 24 February 1988 8.09

I R 148/87, 14 December 1988 8.13

I R 74/86, 1 February 1989 10.91

I R 11/85, 22 February 1989 I.42, 5.72

I R 20/87, 14 March 1989 13.32

I R 50/85, 10 May 1989 8.19

I R 46/85, 12 July 1989 6.50

IV B 37/89, 18 December 1989 12.74

I R 106/87, 7 February 1990 6.15

I R 75/88, 11 April 1990 9.09

I R 109/88, 18 July 1990 8.19

I R 47/90, 31 July 1991 8.11

AZ. II R 39/89, 29 July 1992 5.86

I R 41/92, 5 November 1992 7.06

I R 77/91, 2 December 1992 9.14, 9.41

I R 32/92, 16 December 1992 11.36

I R 54/92, 20 January 1993 6.90

I R 80–81/91, 3 February 1993 3.07

VIII R 44/90, 30 March 1993 5.26

I R 64/92, 19 May 1993 10.92

I R 71/92, 14 July 1993 4.114

I R 69/93, 6 October 1993 6.03

II R 66/89, 5 December 1993 5.76

II R 95/89, 12 January 1994 5.83

I I B 186/93, 16 March 1994 8.48

I B 40/94, 14 September 1994 11.68

I R 116/93, 14 September 1994 3.100

I R 67/93, 5 October 1994 8.08

I B 183/94, 17 May 1995 9.03

I R 74/93, 31 May 1995 4.136

I R 40/95, 6 December 1995 4.127

I R 46/95, 16 February 1996 4.120

VIII R 15/94, 19 March 1996 5.26

I R 167/94, 29 May 1996 12.67

II R 12/92, 30 October 1996 3.34

I R 152/94, 22 January 1997 12.74

I R 51/96, 8 April 1997 9.15

I R 127/95, 27 August 1997 12.62

I R 35/96, 29 October 1997 9.80

I B 108/97, 17 December 1997 5.38

I R 95/96, 17 December 1997 5.12

I R 54/96, 22 April 1998 13.65

I B 101/98, 17 December 1998 3.38

I B 141/98, 19 April 1999 12.15

I R 99/97, 21 April 1999 3.47

I R 43/98, 21 October 1999 4.125, 5.71, 5.73

I R 7/99, 17 November 1999 4.120

I B 114/99, 27 April 2000 8.08

I R 44–51/99, 11 October 2000 9.40

I R 84/99 – I R 112/94, 29 November 2000 4.70

I R 26/01, 18 July 2001 9.13

II R 84/99, 20 March 2002 5.84

I R 17–01, 16 October 2002 4.134

I R 6/99, 29 January 2003 13.108

I R 31/02, 1 April 2003 11.78

I R 22/02, 19 November 2003 9.04

I R 44/03, 25 February 2004 6.18

I B 196/03, 7 April 2004 10.67

I R 46/03, 13 February 2005 8.08

II R 51/03, 10 March 2005 13.69, 13.121

V B 123/03, 8 April 2005 13.07

I R 74, 88/04, 31 May 2005 1.71

I B 218/04, 10 May 2005 15.11

I R 87/04, 3 August 2005 3.76

I B 35/05, 13 January 2006 15.03, 15.22, 15.68

II R 59/05, 9 August 2006 4.139

I R 59/05, 20 September 2006 5.90

I R 7/06, 14 May 2007 10.85

I R 22/06, 5 June 2007 2.34

I R 5/06, 17 October 2007 4.68

I R 96/06, 17 October 2007 12.63

I R 66/06, 19 December 2007 4.83

I R 30/07, 4 June 2008 3.13

I R 77/06, 17 July 2008 5.45

I R 6/07, 4 March 2009 9.25

VII B 154/07, 27 February 2008 15.106

I R 39/07, 20 August 2008 6.12

I R 79/07, 29 April 2008 15.10

I R 84/08, 11 November 2009 8.49

I R 90/08, 2 September 2009 I.42, I.84, 14.10, 14.37, 14.43

I R 111/08, 2 September 2009 I.42, I.84, 14.10, 14.37, 14.43

I R 99/08, 28 October 2009 5.46

I R 15/09, 11 November 2009 8.49

I R 81/09, 28 April 2010 4.133

I B 191/09, 19 May 2010 4.72, 12.53

I R 107/09, 9 June 2010 4.119

I R 106/09, 11 August 2010 4.95

I R 6/09, 8 September 2010 4.159, 13.98

I R 92/09, 8 December 2010 11.32

I R 49/09, 9 December 2010 4.131

I R 49/09, 9 December 2010 5.21, 5.60

I R 54/10, 9 February 2011 13.110

I R 75/11, 11 October 2012 4.157

I R 7/12, 29 August 2012 13.54

I R 48/12, 26 June 2013 6.12

Finanzgericht Baden-Württemberg (Court of First Instance Baden-Württemberg)

3K 309/91, 11 May 1992 3.17, 3.29

4 K 111/98, 8 December 1998 10.83

Finanzgericht Schleswig-Holstein (Court of First Instance Schleswig-Holstein)

II 1224/97, 6 September 2001 I.38, 3.60, 3.69

Finanzgericht Münster (Tax Court of First Instance)

9K 6931/98, 6 November 2000 3.08

Finanzgericht Baden-Württemberg (Tax Court Baden-Württemberg)

8 K 19/95, 30 April 1996 10.79

13 K 166/01, 22 February 2006 2.36

Finanzgericht Bayern (Tax Court Bayern)

V 55/77, 17 December 1980 5.18

8 K 3034/94, 30 June 1995 9.11

5 V 2356/99, 14 July 1999 15.20, 15.22

13 V 2774/03, 22 September 2003 13.25

9 K 3576/01, 10 December 2003 I.49, 4.64

7 K 189/04, 12 July 2006 4.130

Finanzgericht Berlin-Brandenburg (Tax Court, Berlin-Brandenburg)

6 K 6382/03, 2 February 2005 10.71

8 K 8084/97, 17 January 2000 11.66

9 K 9347/97, 10 July 2000 9.12

2 September 2010, 9 K 2510/04 B 4.113

Finanzgericht Hamburg (Tax Court, Hamburg)

II 69/80, 9 August 1985 13.86

V 220/86, 4 December 1986 15.84

VII 244/98, 30 May 2000 4.106, 4.112

III 445/01, 30 September 2004 15.12

Finanzgericht Hessen (Tax Court, Hessen)

4 K 199/87, 27 April 1990 6.22

13 K 628/04, 7 July 2005 10.18

Finanzgericht Niedersachsen (Tax Court, Lower Saxony)

XII 781/93 V, 15 August 1996 5.34

Finanzgericht Niedersachsen (Tax Court, Niedersachsen)

9 K 147/00, 24 November 2004 9.11

3 K 10119/02, 9 March 2005 8.64

Finanzgericht Nordrhein-Westfalen (Tax Court Nordrhein-Westfalen)

VI 452/77 KE, 9 February 1989 1.88

AZ. II R 39/89, 29 July 1992 5.80

2 K 7268/94, 25 June 1998 9.79

2 K 5021/96 E, 15 December 1998 8.58

2 K 7574/96, 28 December 1998 1.116

2 K 92/99, 22 June 2001 11.79

2 K 7912/00, 21 February 2002 9.04

11 V 1848/04 E, 19 May 2004 9.17, 9.65

4 V 5580/04 S, 10 January 2005 15.11, 15.67, 15.72

2 K 4034/05, 20 April 2007 1.05

10 K 1133/05, 11 September 2008 11.22

13 K 1214/06 E, 7 December 2010 4.95

Finanzgericht Nordrhein-Westfalen Düsseldorf (Tax Court Nordrhein-Westfalen Düsseldorf)

II 170/83 A(E), 1 March 1984 2.64

Finanzgericht Nordrhein-Westfalen (Köln)

2 K 2100/03, 16 February 2006 6.12

Finanzgericht Rheinland-Pfalz (Tax Court Rheinland-Pfalz)

4 K 2730/00, 20 November 2003 13.42

Finanzgericht Schleswig-Holstein (Tax Court, Schleswig-Holstein)

2 K 148/00, 27 November 2002 4.100, 5.14

5 K 291/04, 28 March 2006 4.134

Greece

Administrative Court of Appeals of Athens

481/2012, 7 February 2012 1.137, 1.140, 1.149

Hungary

Legfelso´´bb Bíróság (Supreme Court)

Kfv.I.35.496/2008/8, 2 July 2009 8.57

India

Supreme Court

Morgan Stanley & Co., United States v. Commissioner of Income Tax, 9 July 2007 3.54, 3.118

High Court, Delhi

Rolls Royce Singapore Pvt. Ltd. v. ADIT, 30 August 2011 3.95, 3.99, 3.103

UAE Exchange Centre Ltd v. Union of India, 13 February 2009 3.53

Income Tax Appellate Tribunal (ITAT)

Delmas France Mumbai v ADIT, 11 January 2012 3.94

Linklaters LLP UK v. ITO, 16 July 2010 3.115

Income Tax Appellate Tribunal (ITAT) Delhi

Amadeus Global Travel v. ADIT, 30 November 2007 3.10, 3.68

Ericsson Radio Systems AB (EAB), Motorola Inc. (MI) and Nokia Networks OY (NOY) v. Deputy Commissioner of Income Tax, 22 June 2005 3.11, 3.14

Perfetti SPA v. ACIT, 31 October 2007 3.110

Pioneer Overseas Corp. v. ADIT, 24 December 2009 I.38, 3.64

Rolls Royce Plc. v ADIT, 19 April 2005 3.80

Income Tax Appellate Tribunal (ITAT) Mumbai

eBay International AG v. ADIT, 21 September 2012 3.40

M. Fabrikant and Sons Inc. v DIT, 31 March 2011 3.61

Authority for Advance Rulings (AAR)

Centrica India Offshore Private Ltd. v. CIT, 14 March 2012 3.117

Columbia Sportswear Company v DIT, 8 August 2011 3.62

Global Industries Asia Pacific Pte. Ltd. v. DIT, 15 February 2012 3.116

Indonesia

Pengadilan Pajak (Tax Court)

Put-13602/PP/M.I/13/2008, 14 March 2008 1.97

Ireland

High Court

Travers (John) v. Seán Síocháin – Inspector of Taxes, 24 June 1994 10.75

Israel

Beit Mishpat Mehozi (District Court Tel Aviv)

Jeteck Technologies Ltd. v. Assessing Officer Kfar Saba, 7 April 2005 14.21

Italy

Corte Suprema di Cassazione (Supreme Court)

3931, 15 January 1981 7.10

119, 12 January 1987 7.10

3610, 24 May 1988 7.10

3637, 26 March 1993 7.10

7609, 1 September 1994 11.69

12458, 10 November 1999 6.15

14202, 17 December 1999 7.10

1122, 2 February 2000 1.136, 7.10

3251, 20 March 2000 7.04

3254, 20 March 2000 15.41

3981, 3 April 2000 15.41

11648, 5 September 2000 4.30

14253, 28 October 2000 7.10

2348, 17 February 2001 6.15

2532, 21 February 2001 6.15

1133, 26 January 2001 4.31

1231, 29 January 2001 6.15

5927, 21 April 2001 6.62

8717, 26 June 2001 13.38

3368, 7 March 2002 I.88

7682, 25 May 2002 I.38, I.40, I.88, 3.66, 3.82, 3.104

6913, 7 May 2003 6.14

18957, 20 November 2003 1.136

1768, 30 January 2004 7.05

1770, 30 January 2004 6.14

3303, 19 February 2004 6.14

3414, 21 February 2005 7.05

760, 17 January 2006 15.94, 15.114

17206, 25 January 2006 I.88

22023, 22 June 2006 4.145

21220, 29 September 2006 7.58

18974, 10 September 2007 9.76

13579, 11 June 2007 3.105

29455, 17 December 2008 10.93

4600, 1 March 2009 1.65

941, 16 January 2009 10.69

8488, 9 April 2010 I.39, 3.82

6583, 22 March 2011 6.14

24246/2011, 18 November 2011 2.43

1550/2012, 3 February 2012 10.34

7355/2012, 11 May 2012 12.102

Commissione Tributaria Centrale (Central Tax Court)

Case 4992, 10 October 1996 2.54

Commissione Tributaria Regionale Emilia Romagna (Tax Court of Appeal Emilia Romagna)

27 March 2000 2.24

Japan

Supreme Court

2008 (Gyo-hi) 91, 29 October 2009 4.11

Luxembourg

Tribunal Administratif (Administrative Tribunal)

10473, 5 April 2000 13.118

18793/19298, 11 July 2005 1.148

Malaysia

Federal Court

Civil Appeal No. 39 of 1981, 25 September 1982 7.40

High Court

14–1–88, 22 March 1990 7.26

Commissioners for Her Majesty’s Revenue and Customs

PKR 421 (Kuala Lumpur), 10 August 1987 4.156

PKR 651, 30 May 1996 7.26

Mexico

Tribunal Fiscal de la Federación (Federal Tax Court)

100(20)33/97/20328/96, 24 February 1998 1.92

12666/98–11_06–3/99-S2–06–02, 7 September 1999 5.31, 13.29, 13.47

The Netherlands

Hoge Raad der Nederlanden (Netherlands Supreme Court)

17.812, 24 March 1976 3.71

20.413, 26 August 1981 8.07

21.286, 24 November 1982 3.37

20916, 20 April 1983 5.97

21047, 20 April 1983 5.97

22.717, 27 November 1985 12.104

22.926, 18 September 1985 8.52

23.031, 8 January 1986 2.60

24 315, 13 May 1987 10.09

23 877, 1 July 1987 2.55

25.451, 28 June 1989 1.75

27.252, 2 September 1992 6.45

29 296, 15 December 1993 I.41, 5.72, 6.17, 6.31

27764, 16 March 1994 13.112

28.638, 6 April 1994 1.74

29 084, 23 March 1994 1.12, 2.14

29.531, 15 March 1995 I.41, 5.72, 6.30

32.439, 27 August 1997 12.103

33.266, 11 February 1998 9.49

32.330, 28 October 1998 5.24

32709, 9 December 1998 3.45

34.653, 3 May 2000 9.46

34.361. 10.17

35.398, 1 November 2000 13.121

35.242, 20 December 2000 4.94, 10.19

35.769, 20 December 2000 11.74

35.557, 28 February 2001 2.09

36.207, 2 November 2001 13.13

36.446, 28 June 2002 4.148

36.954, 12 July 2002 5.28, 5.45

36.773, 6 December 2002 I.41, 5.72, 6.29

37.651, 5 September 2003 I.60, 8.05, 11.23

37.657, 5 September 2003 10.10

37.670, 5 September 2003 I.60, 8.05, 11.23

38.461, 12 December 2003 I.41, 5.72, 6.18, 6.31

37.978, 23 January 2004 10.13

38.098, 23 January 2004 10.13

38.191, 6 February 2004 6.13

39.385, 18 June 2004 6.55, 11.11

39.610, 13 May 2005 10.15

39.613, 13 May 2005 10.06

40.192, 13 May 2005 10.06

42.211, 1 December 2006 1.132, 1.148, 12.65

40.465, 9 February 2007 9.59

40.604, 9 February 2007 9.38, 9.59

41.478, 9 February 2007 9.59

42.292, 12 October 2007 4.77

42.385, 11 May 2007 12.12

07/12314 – 42.701 – 43.760, 20 February 2009 I.58, 5.38

44.050, 19 June 2009 11.10

08/00315, 9 October 2009 12.106

08/01919, 20 November 2009 13.16, 13.39

08/02054, 7 May 2010, 9.44

09/03219, 26 November 2010 5.05

10/00157, 25 March 2011 11.83

09/03847, 13 May 2011 10.16

10/00076, 17 June 2011 4.102

11/05198, 30 November 2012 2.56

Gerechtshof Amsterdam (Court of Appeal Amsterdam)

5168/87, 12 September 1990 5.04

07/00318, 1 April 2010 10.32

08/00135, 15 July 2010 5.44

Gerechtshof Hertogenbosch (Court of Appeal Hertogenbosch)

2063/1979, 20 October 1982 8.09

3260/1981, 1 May 1984 10.83

3764/1981 MK2, 27 June 1984 10.12

03/03165, 14 March 2005 11.15

04/01756, 19 June 2008 5.43

07/00088, 17 October 2008 I.50, 5.02, 5.13

04/02498, 30 January 2009 8.57

08/02184, 19 February 2010 13.56

Gerechtshof Den Haag (Court of Appeal The Hague)

100/81 M III, 22 January 1982 2.57

16/81 M III, 26 February 1982 5.79

101/82 MII, 28 March 1983 3.18

22/84 MI, 26 March 1984 10.09

87/84 MIII, 13 June 1984 4.149

2314/88 MII, 19 April 1989 8.51

BK 07/00604, 15 July 2008 3.92

08/00464 – 08/00465, 26 January 2010 10.23

Gerechtshof Leeuwarden (Court of Appeal Leeuwarden)

1137/82, 24 June 1983 11.34

Rechtbank Breda (District Court Breda)

AWB 09/563, 25 May 2009 3.20, 3.25

AWB 09/3212, 18 February 2011 10.85

Rechtbank Den Haag (District Court Den Haag)

08/5750, 25 March 2010 8.47

09/3088, 13 October 2010 12.67

Rechtbank Haarlem (District Court Haarlem)

08/5733, 1 September 2009 5.06

Rechtbank Zutphen (District Court Zutphen)

08/1347, 12 August 2009 5.98

New Zealand

Court of Appeal

Avowal Administrative Attorneys Ltd. and Others v. District Court at North Shore and the Commissioner of Inland Revenue, 11 May 2010 15.52

ER Squibb and Sons v. Commissioner of Inland Revenue, 2 October 1992 15.43

Court/Chamber Taxation

Not disclosed at Taxation Review Authority v. Commissioner of Inland Revenue, 18 January 1990 1.127

Wise v. Commissioner of Inland Revenue, M200/87, 7 February 1992 8.16

Taxation Board of Review

Name not disclosed v. Commissioner of Inland Revenue, 17 August 1965 3.20

Norway

Høyesterett (Supreme Court)

15B/1984, 25 January 1984 3.21

56/994, 10 June 1994 3.23

RT 1997 s 653, 29 April 1997 3.30

878/2001, 5 June 2002 14.35

2004–01003-A, 8 June 2004 3.25

HR-2011–02245-A, (sak nr. 2011/755), 2 December 2011 3.85, 3.86, 4.04

Lagmannsrett Bergen (Court of Appeal Bergen)

330–1989, 15 March 1991 3.27, 8.26

Lagmannsrett Hamar (Court of Appeal Hamar)

91–01618 A, 16 June 1992 3.38

Lagmannsrett Trondheim (Court of Appeal Trondheim)

532/96, 9 December 1996 4.125

Tingrett Asker og Bærum (District Court Asker Bærum)

47–90 A, 17 March 1991 5.30

Tingrett Romsdal (District Court Romsdal)

97–00655A, 29 January 1999 8.12

Tingrett Stavanger (District Court Stavanger)

00–260A, 18 September 1980 3.48

99–00421, 9 December 1999 3.22

Poland

Naczelny STd Administracyjny (Supreme Administrative Court)

II FSK 972/08, 13 November 2009 2.31

II FSK 2487/11, 24 July 2012 11.72

Wojewódzki STd administracyjny (Regional Administrative Court)

III SA/Wa 1092/09, 23 November 2009 7.64

Portugal

Supremo Tribunal Administrativo (Supreme Administrative Court)

0621/09, 2 February 2011 I.71, I.73, 7.63

0876/10, 24 February 2011 2.23

03506/09, 3 July 2012 7.64

Russia

Federal Arbitration Court

N A40–58575/11–129–248, 2 August 2012 3.75

Commercial Court for Moscow Circuit (Supreme Commercial Court)

A40–1164/11–99–7, 20 February 2012 1.135

Singapore

High Court

BJY & Ors v. Comptroller of Income Tax, 13 September 2013 15.10, 15.70, 15.82

Comptroller of Income Tax v. BJX, 13 September 2013 15.67

South Africa

Supreme Court of Appeal

Tradehold Ltd. v. South African Revenue Service, 8 May 2012 5.42

Free State High Court – Bloemfontein

J.J. Grundlingh v. Commissioner for the South African Revenue Service, 17 September 2009 1.18

Cape Town Tax Court

The taxpayer (not disclosed) v. the Commissioner for the South African Revenue Service, 12432, 16 November 2010 5.42

Transvaal Tax Court

Company name not disclosed v. Commissioner for Inland Revenue, 25 May 1990 11.71

South Korea

Supreme Court

2010 du 11948, 26 April 2012 1.123

Spain

Tribunal Supremo (Supreme Court)

2789/1995, 26 January 2000 6.14

6206/1995, 3 June 2000 7.20

7103/1995, 29 July 2000 7.20

346/1996, 28 April 2001 7.57

4517/1997, 15 July 2002 13.74

8720/1998, 12 April 2003 13.74

2891/1998, 15 April 2003 14.07, 14.26

1804/2006, 28 December 2006 7.44

2008/4568, 11 June 2008 9.28, 9.78

152/2007, 28 January 2010 9.68, 9.75

2598/2010, 25 March 2010 7.57, 13.01, 13.52

5871/2006, 17 March 2011 I.42, 13.97

456/2006, 13 April 2011 9.66

Audiencia Nacional (National Court)

207021/1990, 28 June 1994 7.22

1995–05–16, 16 May 1995 7.21

171/1996, 7 February 2000 7.34

231/1996, 7 February 2000 7.34

590/1997, 6 April 2000 7.26

257/1997, 4 May 2000 7.33

418/1997, 8 June 2000 13.114

1057/1997, 23 November 2000 7.43, 7.73

270/2006, 1 October 2007 4.116

1069/2004, 24 April 2008. 7.25

59/2005, 22 January 2009 1.85

440/2008, 15 April 2010 7.60

Tribunal Económico Administrativo Central (Central Economic-Administrative Court)

6294/ 1996, 22 September 2000 1.117

2335/2002, 2 February 2006 13.99

0657/2003, 2 March 2006 I.32, 3.59

3730/2004, 15 February 2007 7.76

03852/2004, 23 November 2006 4.03

03099/2004, 21 December 2006 4.32

2007–03–15, 15 March 2007 12.13

2007–12– 20, 20 December 2007 13.99

4085/2005, 28 February 2008 7.25

3604/2006, 17 April 2008 7.56, 7.60

1481/2007, 28 September 2009 1.85

2598/2010, 25 March 2010 7.71

1626/2008, 12 January 2012 4.16

Sweden

Regeringsrätten (Supreme Administrative Court)

2225–1987, 19 November 1987 13.117

117–1989, 22 October 1991 4.145

6301–1994, 2 October 1996 I.57, 2.12

2772–1999, 23 November 1999 13.52

RÅ 2002 ref. 89, 30 October 2002 9.71

RÅ 2003 ref 20, 8 April 2003 11.32

RÅ 2004 not. 59, 25 March 2004 5.61, 12.62

283–10, 14 December 2010 5.37

6843–10, 7 June 2011 5.61

2136/15, 1 February 2016 5.36

Switzerland

Bundesgericht/Tribunal fédéral (Federal Supreme Court)

101 Ib 160, 16 May 1975 15.16

102 ATF 264, 17 September 1977 3.55, 3.107

A.87/1980, 1 December 1981 1.81

A 30/83, 9 November 1984 1.78

2P.145.1999/2A.216/1999, 31 January 2000 13.57

2A.551/2001, 12 April 2002 15.89

2A.233/2003, 22 December 2003 15.89, 15.90

2A.185/2003, 27 January 2004 15.89

2A.239/2005, 28 November 2005 1.82

2P.140/2005, 28 November 2005 13.78

2A.416/2005 /svc, 4 April 2006 13.60

2A.608/2005, 10 August 2006 15.89, 15.90

2C_558/2007 – 2C_559/2007, 6 March 2008 10.79

A-6053/2010, 10 January 2011 15.92

A-1246/2011, 23 July 2012 1.73

A-5390/2013, 8 January 2014 15.90

Bundesverwaltungsgericht (Federal Administrative Court)

A-6537/2010, 7 March 2012 1.73

Commission fédérale de recours en matière de contributions (Federal Tax Appeal Commission)

VPB 64.79, 22 February 2000 6.34

VPB 65.86, 28 February 2001 1.62, 1.77

SRK 2002–032, 7 June 2004 6.31

Verwaltungsgericht Bern (Administrative Court Bern)

1996–08–30, 30 August 1996 1.133, 11.37

Tribunal Administratif Genève (Administrative Court Geneva)

ATA/238/2011, 12 April 2011 10.24, 10.36

Verwaltungsgericht Graubünden (Administrative Court Graubünden)

V6, 13 January 1999 5.97

Tribunal Administratif Vaud (Administrative Court Vaud)

FI 2003/0048, 9 October 2003 5.07

Verwaltungsgericht Zürich (Administrative Court Zürich)

A 00 131, 28 August 2000 3.36

Steuerrekurskommission Schwyz (Tax Appeal Commission Schwyz)

StKE 89/98, 13 June 2000 5.07

Steuerrekurskommission Zürich (Tax Appeal Commission Zürich)

1997–04–17, 17 April 1997 9.21, 9.41

Steuerrekursgericht Aargau (Tax Appeal Court Aargau)

RV.2003.50420/K 8341, 17 February 2005 5.07

Thailand

Supreme Court

Hana Semiconductor (Bangkok) Co. Ltd v Thai Revenue Department, 23 February 2006 7.50

Turkey

Bursa Tax Court

E.2011/777 – K.2012/328, 22 March 2012 7.41, 7.49

United Kingdom

Court of Appeal of England and Wales

Bricom Holdings Ltd. v. Commissioners of Inland Revenue, 25 June 1997 4.107

HMRC and anr v. Ben Nevis Holdings Ltd, 23 May 2013 15.100

Memec plc v. Commissioners of Inland Revenue, 9 June 1998 I.60, 6.17

Padmore v. Inland Revenue Commissioners, 19 May 1989 1.16

R&CC v. FCA Bank 13.106

Smallwood (Trevor Smallwood and Mary Caroline Smallwood, Trustees of the Trevor Smallwood Trust, and Trevor Smallwood, Settlor of the Trevor Smallwood Trust) v. Commissioners for H M Revenue and Customs, 8 July 2010 2.66, 2.67, 2.68

Wood (Mr and Mrs R J Wood v. Mrs L M Holden), 26 January 2006 2.69

High Court of England and Wales

Commerzbank AG v. Inland Revenue Commissioners, 31 March 1995 13.51

Indofood International Finance Ltd v. JPMorgan Chase Bank NA, London Branch, 2 March 2006 1.108

NEC Semi-Conductors Ltd. v. Commissioners of Inland Revenue, 24 November 2003 13.49, 13.106

UK First-tier Tribunal (Tax Chamber)

Kljun (Tomislav) v. Commissioners for Her Majesty’s Revenue and Customs, 3 June 2011 8.36, 8.38

Laerstate BV v. Commissioners for Her Majesty’s Revenue and Customs, 11 August 2009 2.62

Commissioners for Her Majesty’s Revenue and Customs

Resolute Management Services Ltd. and Mrs Kathleen Ann Haderlein v. Commissioners for HM Revenue and Customs, 27 August 2008 11.20

Sportsman v. Inland Revenue Commissioners, 23 September 1998 12.86

Wensleydale’s Settlement Trustees v. Inland Revenue Commissioners, 14 March 1996 2.65

United States of America

Supreme Court

Andre Maximov v. United States, 29 April 1963 1.06

PPL Corporation and Subsidiaries v. the Commissioner of Internal Revenue, 20 May 2013 1.133, 1.141, 1.142, 12.82, 12.83

United States v. LaSalle National Bank, 19 June 1978 15.59

United States v. Powell, 23 November 1964 15.29, 15.64

Tax Court

Aiken Industries, Inc. v. Commissioner of Internal Revenue, 5 August 1971 1.101, 1.102

Bichindaritz (Isabelle) v. Internal Revenue Service, 29 December 2005 10.58

Botai Corporation, N.V. v. Commissioner of Internal Revenue, 30 August 1990 5.09

Boulez v. Commissionaire, 16 October 1984 7.17, 9.36

Cecil B. Furstenberg v. Commissioner of Internal Revenue, 26 November 1984 5.40

Ciba-Geigy Corporation v. Commissioner of Internal Revenue, 1 August 1985 4.149

Constantine (George) v. Commissioner of Internal Revenue, 23 December 1981 10.20

Del Commercial Properties, Inc. v. Commissioner of Internal Revenue, 20 December 1999 1.107

DHL Corporation and Subsidiaries v. Commissioner of Internal Revenue, 30 December 1998 4.150

Entergy Corporation & Affiliated Subsidiaries v. Commissioner of Internal Revenue, 9 September 2010 1.142, 12.83

Filler (Herbert A.) v. Commissioner of Internal Revenue, 27 May 1980 12.91, 14.14

Framatome Connectors USA Inc. and Subsidiaries v. Commissioner of Internal Revenue, 5030–98, 9160–99, 16 January 2002 6.33

Georges Simenon v. Commissioner of Internal Revenue, 29 September 1965 7.07

Hofstetter (Karl) v. Commissioner of Internal Revenue, 29 June 1992 13.58

Inez de Amodio, John Amodio v. Commissioner of Internal Revenue, 22 August 1960 5.32

Inverworld Inc. v. Commissioner, 12 May 1997 3.111

Jan Casimir Lewenhaupt v. Commissioner of Internal Revenue, 23 April 1953 4.72

Jules Samann v. Commissioner of Internal Revenue, 14 September 1961 7.08

Karme (Alan B.) v. Commissioner of Internal Revenue, 24 March 1980 15.25

Lambert Tree Trust Estate v. Commissioner, 25 June 1962 1.06

LeTourneau Christina Jeannine v. Commissioner of Internal Revenue, 21 February 2012 12.86, 13.18

Savary (Lisa Hamilton) v. Commissioner of Internal Revenue, 6 October 2010 12.87

Maclean (Ian W.) v. Commissioner of Internal Revenue, 12 March 1980 8.16, 8.22

Midwest Generator Company v. Commissioner of Internal Revenue, 17 February 1988 15.28

Morgan Pacific Corporation v. Commissioner of Internal Revenue, 28 August 1995 6.56, 6.67

Phillips Petroleum Co. and Affiliated Subsidiaries v. Commissioner of Internal Revenue, 9 March 1995 12.83

Ratnikov (Fedor) v. Commissioner of Internal Revenue, 30 March 2009 8.61

Taisei Fire and Marine Insurance Co. Ltd. et al. v. Commissioner of Internal Revenue, 2 May 1995 3.90, 3.91, 3.94, 3.95, 3.96

Tedd N. Crow v. Commissioner of Internal Revenue, 26 August 1985 5.41

Wolfgang Metz v. Commissioner of Internal Revenue, 17 January 1985 8.63

Yamaha Motor Corp. USA. v. United States (Internal Revenue Service), 19 December 1991 14.15

Court of Federal Claims

Consuelo T. Caba v. United States, 27 April 2001 10.78

Ernest J. Clayton v. United States Internal Revenue Service, 30 June 1995 11.43

Qantas Airways Ltd. v. United States (Internal Revenue Service), 4 April 1997 11.77

Snap-On Tools Inc. v. United States, 13 August 1992 12.84

Court of Appeals for the Federal Circuit

Xerox Corp. v. United States Internal Revenue Service, 6 December 1994 4.104, 14.38

Court of Appeals for the Second Circuit

Reuters Ltd. v. New York Tax Appeals Tribunal, 12 October 1993 13.70

Court of Appeals for the Fifth Circuit

Compaq Computer Corporation and Subsidiaries v. Commissioner of Internal Revenue, 28 December 2001 4.149, 12.96

New York Guangdong Finance Inc v. Commission of Internal Revenue, 20 November 2009 1.106

Zbigniew Emilian Mazurek v. United States, 7 November 2001 15.32

Court of Appeals for the Seventh Circuit

Square D Company and Subsidiaries v. Commissioner of Internal Revenue, 13 February 2006 13.28

Court of Appeals for the Ninth Circuit

UnionBanCal Corp. v. Commissioner of Internal Revenue, 18 September 2002 13.41

Court of Appeals for the Tenth Circuit

Salomon Juan Marcos Villarreal v. United States, 22 April 2013 15.30

Court of Appeals for the District of Columbia Circuit

Peter M. Haver v. Commissioner of Internal Revenue, 11 April 2006 12.90

District Court for the Central District of California

Lidas Inc., David Chelala, Liliane Chelala v. United States, 5 February 1999 15.32

Yeong Yae Yun v. United States, 13 November 2000 15.32

District Court for the District of Arizona

Aloe Vera of America, Inc. et al. v. United States, 21 September 2000 15.37, 15.44

District Court for the District of New Jersey

Komet Inc and Konetehdas Oy Komet v. Republic of Finland, 1 February 2002 14.04

District Court for the Eastern District of Louisiana

Zbigniew Emilian Mazurek v. United States, 19 September 2000 15.60

District Court for the Northern District of California

American Trust Company v. James G. Smyth, Collector of Internal Revenue and United States of America, 6 April 1956 1.06

District Court for Northern District of Illinois

Bikramjit Singh Kalra v. United States, 23 April 2013 15.30

Wolf (Gilbert) v. United States, 21 December 1984 15.27, 15.28, 15.39

District Court for the Northern District of Ohio

Quincy A. Miller v. United States (Internal Revenue Service), 11 July 1996 15.108

District Court for the Southern District of California

Paul N.Hiley, PNH Financial Inc. v. United States, 2 October 2007 15.31

District Court for the Southern District of New York

A.L. Burbank & Co. Ltd. v. United States, 1 August 1974 15.59, 15.61

Azouz (Gabriel) v. United States (Internal Revenue Service), 13 December 1999 (Summary) 15.60

Lincoln First Bank v. United States, 14 February 1980 15.59

Luis A. Fernandez-Marinelli v. United States, 29 November 1995 15.13

Raymond E. Burdick v. Commissioner, 29 May 1963 1.06

District Court for the Southern District of Texas

Julio Roberto Zarate Barquero v. United States, 15 June 1993 15.33

District Court for the Western District of Texas

Bull D S.A. de C.V. v. United States, 5 January 2007 15.31

Zimbabwe

High Court

British American Tobacco v. Commissioner for Taxes, 14 December 1994 13.115

Federation of Rhodesia and Nyasaland – Special Court

Undisclosed v. The Commissioner, 24 May 1964 11.63

INTERNATIONAL CASES

European Union

Court of Justice

Case C-307/97 Compagnie de Saint-Gobain Zweigniederlassung Deutschland (Saint-Gobain) v. Finanzamt Aachen-Innenstadt 13.79