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EUROPEAN UNION

European Court of Justice

Judgments and orders

Case C-10/61 Commission v Italy ECLI:EU:C:1962:2 2.65

Case C-22/70 Commission v Council (European Agreement on Road Transport/ERTA) ECLI:EU:1971:32 2.31

Case C-8/74 Dassonville (1974) ECLI:EU:C:1974:82 1.12

Case C-33/74 Van Binsbergen ECLI:EU:C:1974:131 1.7, 1.10, 1.8, 3.1, 3.5, 6.33, 6.84

Case C-125/76 Cremer v BALM (1977) ECLI:EU:C:1977:148 1.10

Joined Cases 80/77 and 81/77 Société Les Commissionnaires Réunis and SARL Les fils de Henri Ramel ECLI:EU:C:1978:87 2.40

Case C-115/78 Knoors ECLI:EU:C:1979:31 1.9, 1.10, 6.33

Case C-120/78 Rewe-Zental AG v Bundesmonopolverwaltung für Branntwein, ECLI:EU:C:1979:42 1.2, 1.11, 1.12

Case C-148/78 Ratti ECLI:EU:C:1979:110 2.54, 7.55

Case C-52/79 Debauve ECLI:EU:C:1980:83 6.33

Case C-138/79 Roquette Frères v Council ECLI:EU:C:1980:249 2.36

Case C-155/79 AM & S Europe v Commission ECLI:EU:C:1982:157 11.58

Case C-246/80 Broekmeulen ECLI:EU:C:1981:218 6.33

Case C-8/81 Becker ECLI:EU:C:1982:7 2.54

Case C-53/81 Levin ECLI:EU:C:1982:105 6.33

Case C-271/82 Auer ECLI:EU:C:1983:243 6.33

Case C-278/82 Rewe-Handelsgesellschaft (1984) ECLI:EU:C:1984:59 2.65

Case C-15/83 Denkavit Nederland ECLI:EU:C:1984:183 2.40

Case C-229/83 Leclerc ECLI:EU:C:1985:1 6.33

Case C-249/83 Hoeckx ECLI:EU:C:1985:139 6.33

Case C-270/83 Commission v France (1986) ECLI:EU:C:1986:37 1.14, 1.15

Case C-152/84 M.H. Marshall v Southampton ECLI:EU:C:1986:84 2.54

Case C-139/85 Kempf ECLI:EU:C:1986:223 6.33

Case C-39/86 Lair ECLI:EU:C:1988:322 6.33

Case C-292/86 Gullung ECLI:EU:C:1988:15 6.33

Case C-81/87 Daily Mail ECLI:EU:C:1988:456 6.33

Case C-130/88 Van de Bijl ECLI:EU:C:1989:349 6.33

Joined Cases C-297/88 and C-197/89 Dzodzi ECLI:EU:C:1990:360 6.8

Case C-61/89 Bouchoucha ECLI:EU:C:1990:343 6.33

Case C-288/89 Stichting Collectieve Antennevoorziening Gouda ECLI:EU:C:1991:323 6.33

Case C-292/89 Antonissen ECLI:EU:C:1991:80 6.33

Case C-300/89 Commission v Council (Titanium Oxide) ECLI:EU:C:1991:244 2.18

Case C-148/91 Veronica Omroep Organisatie ECLI:EU:C:1993:45 6.33, 6.84

Case C-211/91 Commission v Belgium ECLI:EU:C:1992:526 6.33

Case C-37/92 Vanacker and Lesage ECLI:EU:C:1993:836 2.47

Case C-324/92 Corbiau ECLI:EU:C:1993:118 10.82

Case C-23/93 TV10 v Commissariaat voor de Media ECLI:EU:C:1994:362 6.84

Case C-312/93 Peterbroeck ECLI:EU:C:1993:118 10.82

Case C-84/94 UK v Council ECLI:EU:C:1996:431 2.22

Case C-222/94 Commission v United Kingdom ECLI:EU:C:1996:314 6.33

Case C-233/94 Germany v Parliament and Council ECLI:EU:1997:231 2.22, 2.41

Case C-11/95 Commission v Belgium ECLI:EU:C:1996:316 6.33

Case C-28/95 Leur-Bloem v Inspecteur Belastingdienst/Ondernemingen, Amsterdam 2 (1997) ECLI:EU:C:1997:369 1.38, 3.19, 6.8

Joined Cases C-34/95, C-35/95 and C-36/95 Konsumentombudsmannen v De Agostini and TV-Shop ECLI:EU:C:1997:344 6.33

Case C-56/96 VT4 v Vlaamse Gemeenschap ECLI:EU:C:1997:284 6.33

Case C-114/96 Kieffer and Thill ECLI:EU:C:1997:316 2.41

Case C-264/96 Imperial Chemical Industries v Colmer (1998) ECLI:EU:C:1998:370 1.15, 1.26, 1.35

Case C-367/96 Kefalas and Others v Elliniko Dimosio and Organismos Oikonomikis Anasygkrotisis Epicheiriseon ECLI:EU:C:1998:222 3.5

Case C-212/97 Centros ECLI:EU:C:1999:126 1.25, 3.17, 6.33

Case C-254/97 Baxter and Others ECLI:EU:C:1999:368 6.11

Case C-439/97 Sandoz ECLI:EU:C:1999:499 6.11

Case C-166/98 Socridis ECLI:EU:C:1999:316 2.41

Case C-376/98 Tobacco Advertising ECLI:EU:C:2000:544 2.17, 2.18

Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others (2001) ECLI:EU:C:2001:134 1.15, 1.26

Case C-110/99 Emsland Stärke (2000) ECLI:EU:C:2000:695 1.10, 1.20, 1.21, 1.22, 1.39, 3.1, 3.4, 3.5, 3.8, 3.10, 3.25, 3.28, 3.36, 6.20, 6.33

Case C-324/99 DaimlerChrysler ECLI:EU:C:2001:682 2.47

Case C-324/00 Lankhorst-Hohorst ECLI:EU:C:2002:749 1.15, 1.26

Case C-167/01 Inspire Art ECLI:EU:C:2003:512 1.25, 6.33

Case C-168/01 Bosal ECLI:EU:C:2003:479 1.35, 2.52

Case C-475/01 Commission v Greece (‘Ouzo’) ECLI:EU:C:2004:585 2.52

Case C-9/02 de Lasteyrie du Saillant (2004) ECLI:EU:C:2004:138 1.15

Case C-255/02 Halifax and Others (2006) ECLI:EU:C:2006:121 1.4, 1.22, 1.23, 1.30, 1.31, 1.32, 1.39, 1.52, 1.64, 3.6, 3.8, 3.10, 3.17, 3.28, 6.20, 6.33, 6.45, 6.100, 12.24

Case C-210/03 Swedish Match ECLI:EU:C:2004:802 2.47

Joined Cases C-354/03, C-355/03 and C-484/03 Optigen ECLI:EU:C:2006:16 3.14

Case C-446/03 Marks & Spencer (2005) ECLI:EU:C:2005:763 1.16, 1.17, 1.18

Case C-144/04 Mangold ECLI:EU:C:2005:709 2.57

Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas (2006) ECLI:EU:C:2006:544 1.4, 1.23, 1.24, 1.25, 1.26, 1.29, 1.32, 1.33, 1.50, 1.52, 1.53, 1.62, 1.64, 1.65, 3.15, 3.17, 3.19, 3.21, 3.29, 3.30, 6.20, 6.34, 6.52, 6.82, 6.85, 7.2, 7.8, 7.9, 7.10, 7.12, 7.45, 7.53, 12.46

Case C-198/04 Visnapuu ECLI:EU:C:2015:751 2.47

Case C-341/04 Eurofood ECLI:EU:C:2006:281 6.82

Case C-384/04 Federation of Technological Industries ECLI:EU:C:2006:309 3.11

Case C-433/04 Commission v Belgium ECLI:EU:C:2006:702 11.42

Joined Cases C-439/04 and C-440/04 Kittel ECLI:EU:C:2006:446 3.12

Case C-446/04 FII Group Litigation 1 ECLI:EU:C:2006:774 12.56

Case C-492/04 Lasertec ECLI:EU:C:2007:273 12.45

Case C-524/04 Test Claimants in the Thin Cap Group Litigation (2007) ECLI:EU:C:2007:161 Ruling No. 1 1.29, 6.72

Case C-101/05 A ECLI:EU:C:2007:804 2.41, 5.57

Case C-146/05 Collée ECLI:EU:C:2007:549 3.11

Case C-298/05 Columbus Container Services ECLI:EU:C:2007:754 12.55

Case C-321/05 Kofoed (2007) ECLI:EU:C:2007:408 1.33, 1.39, 2.46, 2.55, 2.57, 3.17, 3.18, 6.20, 7.23

Case C-248/06 Commission v Spain ECLI:EU:C:2008:161 5.57

Case C-425/06 Part Service (2008) ECLI:EU:C:2008:108 1.30, 3.8, 3.30

Case C-48/07 Les Vergers du Vieux Tauves ECLI:EU:C:2008:758 6.8

Case C-162/07 Ampliscientifica and Amplifin ECLI:EU:C:2008:301 3.8, 3.9

Case C-188/07 Commune de Mesquer ECLI:EU:C:2008:174 2.67

Joined Cases C-439/07 and C-499/07 KBC Bank and Beleggen, Risicokapitaal, Beheer ECLI:EU:C:2009:339 6.8

Case C-555/07 Kücükdeveci ECLI:EU:C:2010:21 2.57

Case C-58/08 Vodafone ECLI:EU:C:2010:321 2.24, 2.25

Case C-101/08 Audiolux ECLI:EU:C:2009:626 2.62

Case C-247/08 Gaz de France ECLI:EU:C:2009:600 2.41, 2.52, 2.62, 9.13

Case C-311/08 SGI ECLI:ECLI:EU:C:2010:26 6.72

Case C-436/08 Haribo ECLI:EU:C:2011:61 12.56

Case C-582/08 Commission v UK ECLI:EU:C:2010:429 2.45

Joined Cases C-92/09 and C-93/09 Volker und Markus Schecke and Eifert ECLI:EU:C:2010:662 11.67

Case C-97/09 Schmelz ECLI:EU:C:2010:632 2.40, 2.41

Case C-103/09 Weald Leasing ECLI:EU:C:2010:804 3.8, 3.9, 6.45, 6.100

Case C-221/09 AJD Tuna ECLI:EU:C:2011:153 2.22

Case C-277/09 RBS Deutschland Holding ECLI:EU:C:2010:810 3.8

Case C-285/09 R ECLI:EU:C:2010:742 3.12

Case C-38/10 Commission v Portugal ECLI:EU:C:2012:521 5.12, 5.17

Case C-126/10 Foggia – SGPS ECLI:EU:C:2011:718 1.33, 1.40, 6.20, 6.47, 6.76

Case C-318/10 SIAT ECLI:EU:C:2012:415 2.70, 2.73

Case C-371/10 National Grid Indus ECLI:EU:C:2011:785 3.149, 5.11, 5.12, 5.13, 5.14, 5.15, 5.16, 5.17, 5.18, 5.21, 5.23, 5.24

Case C-504/10 Tanoarch ECLI:EU:C:2011:707 3.8

Case C-587/10 VSTR ECLI:EU:C:2012:592 3.11

Case C-617/10 Åkerberg Fransson ECLI:EU:C:2013:105 2.70

Case C-682/10 Berlioz Investment Fund ECLI:EU:C:2017:373 2.70, 9.6

Case C-33/11 A Oy ECLI:EU:C:2012:482 3.8

Case C-35/11 Test Claimants in FII2 ECLI:EU:C:2012:707 12.45

Case C-64/11 Commission v Spain ECLI:EU:C:2013:264 5.14

Joined Cases C-80/11 and C-142/11 Mahagében and Dávid ECLI:EU:C:2012:373 3.14

Case C-261/11 Commission v Denmark ECLI:EU:C:2013:480 5.12, 5.17, 5.27

Case C-273/11 Mecsek-Gabona ECLI:EU:C:2012:547 3.12

Case C-653/11 Newey ECLI:EU:C:2013:409 3.8, 3.9

Case C-164/12 DMC ECLI:EU:C:2014:20 5.11, 5.12, 5.14, 5.17, 5.21, 5.24, 5.25, 5.26, 5.54, 5.56

Case C-276/12 Sabou ECLI:EU:C:2013:678 2.70

Case C-282/12 Itelcar ECLI:EU:C:2013:629 2.70, 2.73

Case C-589/12 GMAC UK ECLI:EU:C:2014:2131 3.8

Case C-18/13 Maks Pen ECLI:EU:C:2014:69 3.14

Case C-107/13 FIRIN ECLI:EU:C:2014:151 3.14

Joined Cases C-131/13, C-163/13 and C-164/13 Schoenimport ‘Italmoda’ Mariano Previti ECLI:EU:C:2014:2455 2.56, 3.10, 3.11, 3.13

Case C-657/13 Verder LabTec ECLI:EU:C:2015:331 5.11, 5.14, 5.17

Case C-198/14 Visnapuu (2014) ECLI:EU:C:2015:751 1.36

Case C-203/14 Consorci Sanitari del Maresme ECLI:EU:C:2015:664 10.82

Case C-358/14 Poland v Parliament and Council ECLI:EU:C:2015:848 2.22

Case C-358/14 Poland v Parliament and Council ECLI:EU:C:2016:323 2.22

Case C-386/14 Groupe Steria ECLI:EU:C:2015:524 2.52

Case C-464/14 SECIL ECLI:EU:C:2016:896 3.19

Case C-497/14 Burzio ECLI:EU:C:2015:251

Case C-24/15 Plöckl ECLI:EU:C:2016:791 3.11

Case C-356/15 Commission v Belgium ECLI:EU:C:2018:555 3.17

Case C-390/15 RPO ECLI:EU:2017:174 2.41

Joined Cases C-643/15 and C-647/15 Slovak Republic and Hungary v Council ECLI:EU:C:2017:631 2.36

Case C-648/15 Austria v Germany ECLI:EU:C:2017:664 4.29

Case C-682/15 Berlioz ECLI:EU:C:2017:373 9.6

Case C-6/16 Eqiom and Enka ECLI:EU:C:2017:641 1.36, 1.41, 1.62, 2.48, 3.4, 3.15, 3.19, 6.34

Case C-14/16 Euro Park Service ECLI:EU:C:2017:177 1.41, 1.62, 2.47, 2.48, 3.19, 11.42

Case C-73/16 Puškár ECLI:EU:C:2017:725 11.69

Case C-101/16 Paper Consult ECLI:EU:C:2017:775 3.11

Joined Cases C-115/16, C-118/16, C-119/16, and C-299/16 N Luxembourg 1 ECLI:EU:C:2019:134 1.33, 2.19, 2.50, 2.56, 2.57, 2.59, 3.1, 3.3, 3.4, 3.15, 3.16, 3.17, 3.18, 3.19, 3.22, 3.32, 3.36, 6.34, 6.35, 6.41, 6.85, 6.86, 6.87

Joined Cases C-116/16 and C-117/16 T Danmark ECLI:EU:C:2019:135 1.33, 2.19, 2.50, 2.56, 2.57, 2.59, 3.1, 3.3, 3.4, 3.15, 3.16, 3.17, 3.18, 3.22, 3.31, 3.36, 6.34, 6.35, 6.41, 6.85, 6.86, 6.87, 7.55

Case C-251/16 Cussens ECLI:EU:C:2017:881 1.32, 2.56, 3.1, 3.8, 3.10, 3.11, 3.13, 3.17, 3.18, 6.45

Case C-382/16 Hornbach-Baumarkt ECLI:ECLI:EU:C:2018:366 6.72

Joined Cases C-504/16 and C-613/16 Deister Holding ECLI:EU:C:2017:1009 2.48, 3.4, 3.15, 3.19, 3.21, 6.34

Case C-650/16 Bevola ECLI:EU:C:2018:424 9.8

Case C-28/17 NN A/S ECLE:EU:CL2018:526 9.8, 9.64

Case C-135/17 X GmbH ECLI:ECLI:EU:C:2019:136 6.36, 6.86, 7.12, 7.14, 7.45, 7.53, 7.60, 12.46

Case C-440/17 GS ECLI:EU:C:2018:437 3.4, 3.15

AG opinions

AG Opinion, Case C-439/97 Sandoz ECLI:EU:C:1999:258 6.11

AG Opinion, Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas ECLI:EU:C:2006:278 6.82

AG Opinion, Case C-97/09 Schmelz ECLI:EU:C:2010:354 2.41

AG Opinion, Case C-38/10 Commission v Portugal ECLI:EU:C:2012:391 5.21

AG Opinion, Case C-18/11 Philips Electronics ECLI:EU:C:2012:532 9.25

AG Opinion, Case C-14/16 Euro Park Service ECLI:EU:C:2016:806) 11.42

AG Opinion, Case C-115/16 N Luxembourg 1 ECLI:EU:C:2018:143 2.57, 3.16, 3.29

AG Opinion, Case C-116/16 T Danmark ECLI:EU:C:2018:144 2.57

Court opinions

Opinion C-2/15 ECLI:EU:C:2017:376 2.33

Opinion 2/92 ECLI:EU:C:1995:83 2.33

Opinion 1/94 ECLI:EU:C:1994:384 2.33

Opinion 1/13 ECLI:EU:C:2014:2303 2.33

European Court of Human Rights (ECtHR)

Application 24117/08 Bernh Larsen Holding AS v Norway 11.67

European Free Trade Association (EFTA)

Case E-15/11 Arcade Drilling 5.12

Joined Cases E-3/13 and E-20/13 Olsen v Norway [2014] EFTA Ct. Rep. 400 6.83, 6.84, 7.11

INTERNATIONAL

Canada

Federal Court of Appeal (Ottawa)

Canada v Alta Energy Luxembourg S.A.R.L., 2020 FCA 43 (CanLII) 6.68

Germany

Fiscal Court

Decision of the German Fiscal Court of 30 September 2015, IB 66/15 5.27

Poland

Supreme Administrative Court (SAC)

Judgment of the Supreme Administrative Court (SAC) in Poland of 31 January 2019, II FSK 3242/18 6.68

United States of America

Supreme Court

Dittler Bros, Inc. v. Comm’r, 72 T.C. 896, 915 (1979) 6.48

Malat v. Riddell, 383 US 569, 571 (1966) 6.48

Tax Court

Furstenberg v. Comm’r, 83 T.C. 755 (1984) 6.48