Table of Cases
INTERNATIONAL COURTS
Ad Hoc Arbitration
Eureko BV v Republic of Poland (Partial Award, 2005) Ad Hoc Arbitration. 203n.191
Arbitration Institute of the Stockholm Chamber of Commerce
RosInvestCo UK Ltd v The Russian Federation (Final Award, 2010) SCC Case No V079/2005. 201–2
GATT
GATT, Income Tax Practices Maintained by Belgium – Report of the Panel (7 December 1981) BISD 23S/127. 182–83n.73
GATT, Income Tax Practices Maintained by France – Report of the Panel (7 December 1981) BISD 23S/114.
GATT, Income Tax Practices Maintained by The Netherlands – Report of the Panel (7 December 1981) BISD 23S/137.
182–83n.73
182–83n.73
GATT, United States Tax Legislation (DISC) – Report of the Panel (7 December 1981) BISD 23S/98. 182–83n.73
International Centre for Settlement of Investment Disputes
Abaclat and Others v The Argentine Republic (Decision on Jurisdiction and Admissibility, 2011) ICSID Case No ARB/07/5. .
197n.160
Asian Agricultural Products Ltd v Republic of Sri Lanka (Final Award, 1990)
ICSID Case No ARB/87/3. 197n.159
Bayview Irrigation District et al v United Mexican States (Award, 2007) ICSID Case No ARB(AF)/05/1.
Biwater Gauff Ltd v United Republic of Tanzania (Award, 2008)
ICSID Case No ARB/05/22.
198n.167
197n.154
Bureau Veritas, Inspection, Valuation, Assessment and Control, Bivac BV v The Republic of Paraguay (Decision of the Tribunal on Objections to Jurisdiction, 2009) ICSID Case No ARB/07/9. 203n.190
Ceskoslovenska Obchodni Banka AS v The Slovak Republic (Decision of the Tribunal on Objections to Jurisdiction, 1999)
ICSID Case No ARB/97/4. . . . . . . . . . . . . . . . . . . 192n.128, 197n.157, 198n.165
CMS Gas Transmission Company v The Argentine Republic (Award, 2005) ICSID Case No ARB/01/8. 203n.193
Compañia de Aguas del Aconquija SA and Vivendi Universal SA v Argentine Republic (Decision on Jurisdiction, 2005) ICSID Case No ARB/97/3. .
Consortium RFCC v The Kingdom of Morocco (Decision on Jurisdiction, 2001) ICSID Case No ARB/00/6.
Corn Products International Inc v The United Mexican States (Decision on Responsibility, 2008) ICSID
Case No ARB(AF)/04/01.
197n.158
178n.55
200n.178, 201, 202n.187
Duke Energy International Peru Investments No 1 Ltd v Republic of Peru (Award, 2008) ICSID Case No ARB/03/28.
El Paso Energy International Company v The Argentine Republic (Decision on Jurisdiction, 2006) ICSID Case No ARB/03/15.
203n.196
202–3
Fedax NV v The Republic of Venezuela (Decision of the Tribunal on Objections to Jurisdiction, 1997) ICSID Case No ARB/96/3. 196–97, 197n.156
Joy Mining Machinery Limited v The Arab Republic of Egypt (Award on Jurisdiction, 2004) ICSID Case No ARB/03/11.
Malaysian Historical Salvors SDN BHD v The Government of Malaysia (Decision on the Application for Annulment, 2009) ICSID Case No ARB/05/10.
197n.161
197n.154
Mr Saba Fakes v Republic of Turkey (Award, 2010) ICSID Case No ARB/07/20. 192–93
PSEG Global Inc, The North American Coal Corporation, and Konya Ilgin Elektrik Üretim ve Ticaret Limited Sirketi v Republic of Turkey (Decision on Jurisdiction, 2004) ICSID Case No ARB/02/5. .
. 197n.162
Salini Costruttori SPA and Italstrade SPA v Kingdom of Morocco (Decision on Jurisdiction, 2001) ICSID Case No ARB/00/4. 196–97
SGS Société Générale de Surveillance SA v Republic of the Philippines (Decision of the Tribunal on Objections to Jurisdiction, 2004)
ICSID Case No ARB/02/6.
The Rompetrol Group NV v Romania (Award, 2013)
ICSID Case No ARB/06/3.
203n.191
199
The Rompetrol Group NV v Romania (Decision on Respondent’s Preliminary Objections on Jurisdiction and Admissibility, 2008) ICSID Case No ARB/06/3. 193n.134
Tokios Tokelés v Ukraine (Decision on Jurisdiction, 2004) ICSID Case No ARB/02/18.
International Court of Justice
Case concerning Ahmadou Sadio Diallo (Republic of Guinea v Democratic Republic of the Congo) (Judgment of 19 June 2012), ICJ Rep 2012.
.193–94
Case concerning the Barcelona Traction, Light and Power Company, Limited (Belgium v Spain) (Judgment of 5 February 1970), ICJ Rep 1970. .
21
21
Case concerning the Temple of Preah Vihear (Cambodia v Thailand) (Judgment of 15 June 1962), ICJ Rep 1962. 128, 128n.283
Fisheries Case (United Kingdom v Norway) (Judgment of 18 December 1951), ICJ Rep 1951. . .
128, 128n.283
Jurisdictional Immunities of the State (Germany v Italy: Greece intervening), Judgment (2012) ICJ Rep 2012. 118n.239
Legal Consequences for States of the Continued Presence of South Africa in Namibia (South West Africa) (Advisory Opinion of 21 June 1971), ICJ Rep 1971. .
134n.302
North Sea Continental Shelf Cases (Federal Republic of Germany v Denmark and Netherlands) (Judgment of 20 February 1969), ICJ Rep 1969. 117n.237, 119n.245
Nottebohm Case (Liechtenstein v Guatemala) (Judgement of 6 April 1955), ICJ Rep 1955.
London Court of International Arbitration
EnCana Corporation v Republic of Ecuador (Award, 2006) LCIA Case No UN3481.
Occidental Exploration and Production Company v The Republic of Ecuador (Final Award, 2004) LCIA Case No UN3467.
Permanent Court of Arbitration
201nn.184–85
Cairn Energy PLC and Cairn UK Holdings Limited v The Republic of India (Award 2020) PCA Case No 2016-07. .
Romak SA v The Republic of Uzbekistan (Award, 2009) PCA Case No AA280. .
199n.175
Vodafone International Holdings BV v India (Final Award, 2020) PCA Case No 2016-35. 85n.156, 199
Permanent Court of International Justice
The Case of the SS ‘Lotus’ (The Government of the French Republic v The Government of the Turkish Republic), PCIJ Series A No 10. .
United Nations Commission on International Trade Law
The Canadian Cattlemen for Fair Trade v United States of America (Award on Jurisdiction, 2008) UNCITRAL IIC 316. 198n.166
World Trade Organization
WTO, Argentina: Measures Affecting the Export of Bovine Hides and the Import of Finished Leather – Report of the Panel (16 February 2001) WT/DS155/R. . .
WTO, Argentina: Measures Relating to Trade in Goods and Services –Report of the Appellate Body (9 May 2016) WT/DS453/AB/R. . . . .
175n.40
178n.57
WTO, Argentina: Measures Relating to Trade in Goods and Services – Report of the Panel (9 May 2016 as modified by Appellate Body Report WT/ DS453/AB/R) WT/DS453/R. 179–80n.62
WTO, Brazil: Measures Affecting Desiccated Coconut – Report of the Appellate Body (20 March 1997) WT/DS22/AB/R.
169n.11
WTO, Canada: Certain Measures Affecting the Automotive Industry –Report of the Appellate Body (19 June 2000) WT/DS139/AB/R, WT/DS142/AB/R. .
. 178n.56, 184n.84
WTO, Canada: Certain Measures Affecting the Automotive Industry –Report of the Panel (19 June 2000 as modified by Appellate Body Report WT/DS139/AB/R, WT/DS142/AB/R) WT/DS139/R, WT/DS142/R. 185n.87
WTO, Canada: Certain Measures Concerning Periodicals – Report of the Appellate Body (30 July 1997) WT/DS31/AB/R. . . . . . . . 173n.28, 176nn.42–43, 181n.68,
WTO, China: Measures Affecting Imports of Automobile Parts – Report of the Appellate Body (12 January 2009) WT/DS339/AB/R, WT/DS340/ AB/R, WT/DS342/AB/R.
171n.20
WTO, China: Measures Related to the Exportation of Various Raw Materials – Reports of the Panel (22 February 2012) WT/DS394/R, WT/DS395/R, WT/DS398/R. .
WTO, European Communities: Measures Affecting Asbestos and AsbestosContaining Products – Report of the Appellate Body (5 April 2001) WT/DS135/AB/R. .
121n.256
185n.86
WTO, European Communities: Measures Affecting the Importation of Certain Poultry Products – Report of the Appellate Body (23 July 1998) WT/DS69/AB/R. 170n.19
WTO, European Communities: Measures Prohibiting the Importation and Marketing of Seal Products – Report of the Appellate Body (18 June 2014) WT/DS400/AB/R, WT/DS401/AB/R.. .
WTO, European Communities: Regime for the Importation, Sale and Distribution of Bananas (Ecuador, Guatemala and Honduras, Mexico, United States) – Report of the Panel (25 September 1997 as modified by Appellate Body Report WT/DS27/AB/R)
WT/DS27/R/ECU, WT/DS27/R/GTM, WT/DS27/R/HND, WT/DS27/R/Mex, WT/DS27/R/USA. .
.169–70
177n.51, 178n.55
WTO, European Communities: Regime for the Importation, Sale and Distribution of Bananas – Report of the Appellate Body (25 September 1997) WT/DS27/AB/R. 178nn.55–56, 185n.89
WTO, Japan: Countervailing Duties on Dynamic Random Access Memories from Korea – Report of the Appellate Body (17 December 2007) WT/ DS336/AB/R.
187n.97
WTO, Japan: Taxes on Alcoholic Beverages – Report of the Appellate Body (1 November 1996) WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R. . .
167–68n.6, 170–76
WTO, Japan: Taxes on Alcoholic Beverages – Report of the Panel (1 November 1996 as modified by Appellate Body Report WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R) WT/DS8/R, WT/ DS10/R, WT/DS11/R.
WTO, Korea: Measures Affecting Imports of Fresh, Chilled and Frozen Beef –Report of the Appellate Body (10 January 2001) WT/DS161/AB/R, WT/DS169/AB/R.
.170–76
185
WTO, Korea: Taxes on Alcoholic Beverages – Report of the Appellate Body (17 February 1999) WT/DS75/AB/R, WT/DS84/AB/R. 173n.28
WTO, United States: Measures Affecting Trade in Large Civil Aircraft (Second Complaint) – Report of the Appellate Body (23 March 2012)
WT/DS353/AB/R.
.187–88
WTO, United States: Measures Affecting Trade in Large Civil Aircraft (Second Complaint) – Report of the Panel (23 March 2012 as modified by Appellate Body Report WT/DS353/AB/R) WT/DS353/R. 187–88
WTO, United States: Standards for Reformulated and Conventional Gasoline – Report of the Appellate Body (20 May 1996)
WT/DS2/AB/R. .
179–80n.62
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ –Recourse to the Article 21.5 of the Dispute Settlement Understanding by the European Communities – Report of the Appellate Body (29 January 2002) WT/DS108/AB/RW. 185–86
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ – Recourse to the Article 21.5 of the Dispute Settlement Understanding by the European Communities – Report of the Panel (29 January 2002 as modified by Appellate Body Report WT/DS108/AB/RW) WT/DS108/RW. .
181n.71,185–86
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ – Report of the Appellate Body (20 March 2000) WT/DS108/AB/R. 167–68n.6, 181n.70, 183
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ – Report of the Panel (20 March 2000 as modified by Appellate Body Report WT/ DS108/AB/R) WT/DS108/R.
181n.71, 183
EUROPEAN COURTS
European Court of Human Rights
A and B v Norway [GC] App No 24130/11 and 29578/11, 15 November 2016.
Brito Ferrinho Bexiga Villa-Nova v Portugal App No 69436/10, 1 December 2015.
210n.228
Burden v the United Kingdom [GC] App No 13378/05, 29 April 2008. 209
Chambaz v Switzerland App No 11663/04, 5 April 2012. 206n.206, 207n.209
Clinique Mozart SARL v France App No 46098/99, 8 June 2004.
Ferrazzini v Italy App No 44759/98, 12 July 2001.
Hannu Lehtinen v Finland App No 32993/02, 22 July 2008.
JB v Switzerland App No 31827/96, 3 Mai 2001.
Janosevic v Sweden App No 34619/97, 23 July 2002.
206n.207
205–6
206n.205
207n.209
206n.207
Jussila v Finland App No 73053/01, 23 November 2006. 206n.205
Michaud v France App No 12323/11, 6 December 2012. 210nn. 226 – 227
Nielsen v Denmark App No 44034/07, 2 July 2009. .
P Plaisier BV and others v the Netherlands App No 46184/16, 14 November 2017.
Rousk v Sweden App No 27183/04, 25 July 2013.
206n.207
209n.223
Ruotsalainen v Finland App No 13079/03, 16 June 2009. 207n.208
Satakunnan Markkinapörssi OY and Satamedia OY v Finland [GC] App No 931/13, 27 June 2017. 210
European Court of Justice
Judgement of the ECJ of 14 May 1974, J Nold, Kohlen- und Baustoffgroßhandlung v Commission of the European Communities, C-4/73, ECLI:EU:C:1974:51.. . .
Judgement of the ECJ of 2 July 1974, Italian Republic v Commission of the European Communities, C-173/73, ECLI:EU:C:1974:71. . . . . . . .
204n.197
156n.396
Judgement of the ECJ of 20 February 1979, Rewe-Zentral AG v Bundesmonopolverwaltung für Branntwein, C-120/78, ECLI:EU:C:1979:42. 141n.328
Judgement of the ECJ of 28 January 1986, Commission of the European Communities v French Republic, C-270/83, ECLI:EU:C:1986:37. . . . . . . . . . . 135
Judgement of the ECJ of 13 December 1989, Salvatore Grimaldi v Fonds des maladies professionnelles, C-322/88, ECLI:EU:C:1989:646. . . . . . . . . . 131n.292
Judgement of the ECJ of 8 May 1990, Klaus Biehl v Administration des contributions du grand-duché de Luxembourg, C-175/88, ECLI:EU:C:1990:186. 136n.311
Judgement of the ECJ of 18 June 1991, Elliniki Radiophonia Tiléorassi AE and Panellinia Omospondia Syllogon Prossopikou v Dimotiki Etair ia Pliroforissis and Sotirios Kouvelas and Nicolaos Avdellas and others, C-260/89, ECLI:EU:C:1991:254. . . .
204n.197
Judgement of the ECJ of 28 January 1992, Hanns-Martin Bachmann v Belgian State, C-204/90, ECLI:EU:C:1992:35. 142n.332
Judgement of the ECJ of 14 February 1995, Finanzamt Köln-Altstadt v Roland Schumacker, C-279/93, ECLI:EU:C:1995:31. . . . . . 136n.311, 139n.320, 143n.340, 144, 145–46, 208n.213
Judgement of the ECJ of 11 August 1995, G. H. E. J. Wielockx v Inspecteur der Directe Belastingen, C-80/94, ECLI:EU:C:1995:271. .
146
Judgement of the ECJ of 30 November 1995, Reinhard Gebhard v Consiglio dell’Ordine degli Avvocati e Procuratori di Milano, C-55/94, ECLI:EU:C:1995:411. 143
Judgement of the ECJ of 17 October 1996, Denkavit International BV, VITIC Amsterdam BV and Voormeer BV v Bundesamt für Finanzen, C-283/94, ECLI:EU:C:1996:387.
150n.370, 159n.413
Judgement of the ECJ of 15 May 1997, Futura Participations SA and Singer v Administration des contributions, C-250/95, ECLI:EU:C:1997:239. 142n.333, 147n.354
Judgement of the ECJ of 12 May 1998, Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin, C-336/96, ECLI:EU:C:1998:221.. . . . . . 139n.319, 208n.212
Judgement of the ECJ of 14 September 1999, Frans Gschwind v Finanzamt Aachen-Außenstadt, C-391/97, ECLI:EU:C:1999:409. .
146
Judgement of the ECJ of 6 June 2000, Staatssecretaris van Financiën v BGM Verkooijen, C-35/98, ECLI:EU:C:2000:294. 149
Judgement of the ECJ of 8 June 2000, Ministério Público and Fazenda Pública v Epson Europe BV, C-375/98, ECLI:EU:C:2000:302. . . . . . . . . 159n.415
Table of Cases xxi
Judgement of the ECJ of 4 October 2001, Athinaiki Zithopiia AE v Elliniko Dimosio (Greek State), C-294/99, ECLI:EU:C:2001:505. 159n.415
Judgement of the ECJ of 8 November 2001, Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten, C-143/99, ECLI:EU:C:2001:598. .
156n.395
Judgement of the ECJ of 12 December 2002, FWL. de Groot v Staatssecretaris van Financiën, C-385/00, ECLI:EU:C:2002:750. 146
Judgement of the ECJ of 12 December 2002, Lankhorst-Hohorst GmbH v Finanzamt Steinfurt, C-324/00, ECLI:EU:C:2002:749. .
Judgement of the ECJ of 12 June 2003, Arnoud Gerritse v Finanzamt Neukölln-Nord, C-234/01, ECLI:EU:C:2003:340. . . . . . .
151n.376
139n.323, 146–47
Judgement of the ECJ of 11 March 2004, Hughes de Lasteyrie du Saillant v Ministère de l’Économie, des Finances et de l’Industrie, C-9/02, ECLI:EU:C:2004:138. 152– 53
Judgement of the ECJ of 1 July 2004, Florian W Wallentin v Riksskatteverket, C-169/03, ECLI:EU:C:2004:403. .
145n.345
Judgement of the ECJ of 15 July 2004, Anneliese Lenz v Finanzlandesdirektion für Tirol, C-315-02, ECLI:EU:C:2004:446.
Judgement of the ECJ of 7 September 2004, Petri Manninen, C-319/02, ECLI:EU:C:2004:484..
Judgement of the ECJ of 13 December 2005, Marks & Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes), C-446/03, ECLI:EU:C:2005:763. .
149
149
.147–49
Judgement of the ECJ of 7 September 2006, N v Inspecteur van de Belastingdienst Oost/kantoor Almelo, C-470/04, ECLI:EU:C:2006:525. . . . . 153
Judgement of the ECJ of 12 September 2006, Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue, C-196/04, ECLI:EU:C:2006:544. 141n.331, 151n.378
Judgement of the ECJ of 14 September 2006, Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften, C-386/04, ECLI:EU:C:2006:568..
142n.333
Judgement of the ECJ of 3 October 2006, Fidium Finanz AG v Bundesanstalt für Finanzdienstleistungsaufsicht, C-452/04, ECLI:EU:C:2006:631. 138n.318
Judgement of the ECJ of 12 December 2006, Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue, C-446/04, ECLI:EU:C:2006:774..
Judgement of the ECJ of 14 December 2006, Denkavit Internationaal BV and Denkavit France SARL v Ministre de l’Économie, des Finances et de l’Industrie, C-170/05, ECLI:EU:C:2006:783. . . . . .
.149–50
.150–51
Judgement of the ECJ of 25 January 2007, Finanzamt Dinslaken v Gerold Meindl, C-329/05, ECLI:EU:C:2007:57. 145
Judgement of the ECJ of 6 March 2007, Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt, C-292/04, ECLI:EU:C:2007:132.. .
149
Judgement of the ECJ of 13 March 2007, Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue, C-524/04, ECLI:EU:C:2007:161. 151
Table of Cases
Judgement of the ECJ of 18 July 2007, Oy AA, C-231/05, ECLI:EU:C:2007:439. 148–49
Judgement of the ECJ of 8 November 2007, Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam, C-379/05, ECLI:EU:C:2007:655. . . . . . 140, 150–51,
Judgement of the ECJ of 18 December 2007, Skatteverket v A, C-101/05, ECLI:EU:C:2007:804. 142
Judgement of the ECJ of 15 May 2008, Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn, C-414/06, ECLI:EU:C:2008:278. .
.148–49
Judgement of the ECJ of 20 May 2008, Staatssecretaris van Financiën v Orange European Smallcap Fund NV, C-194/06, ECLI:EU:C:2008:289. . . . . 150
Judgement of the ECJ of 26 June 2008, Finanzamt Hamburg-Am Tierpark v Burda GmbH, C-284/06, ECLI:EU:C:2008:365.
Judgement of the ECJ of 3 September 2008, Yassin Abdullah Kadi and Al Barakaat International Foundation v Council of the European Union and Commission of the European Communities, C-402/05 P, ECLI:EU:C:2008:461.. .
Judgement of the ECJ of 16 October 2008, RHH Renneberg v Staatssecretaris van Financiën, C-527/06, ECLI:EU:C:2008:566. .
150
203–4
146, 147
Judgement of the ECJ of 23 October 2008, Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH, C-157/07, ECLI:EU:C:2008:588. 148–49
Judgement of the ECJ of 27 November 2008, Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique, C-418/07, ECLI:EU:C:2008:659.. .
.148–49
Judgement of the ECJ of 27 January 2009, Hein Persche v Finanzamt Lüdenscheid, C-318/07, ECLI:EU:C:2009:33. 142
Judgement of the ECJ of 12 February 2009, Belgische Staat v Cobelfret NV, C-138/07, ECLI:EU:C:2009:82. 159
Judgement of the ECJ of 15 October 2009, Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften, C-35/08, ECLI:EU:C:2009:625.
147
Judgement of the ECJ of 10 February 2011, Haribo Lakritzen Hans Riegel BetriebsgmbH, Österreichische Salinen AG v Finanzamt Linz, C-436/08, ECLI:EU:C:2011:61. 150
Judgement of the ECJ of 29 November 2011, National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam, C-371/ 10, ECLI:EU:C:2011:785..
Judgement of the ECJ of 10 May 2012, European Commission v Republic of Estonia, C-39/10, ECLI:EU:C:2012:282. .
Judgement of the ECJ of 13 November 2012, Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue, The Commissioners for Her Majesty’s Revenue & Customs, C-35/11, ECLI:EU:C:2012:707.. .
Judgement of the ECJ of 26 February 2013, Åklagaren v Hans Åkerberg Fransson, C-617/10, ECLI:EU:C:2013:105.
154
145
138, 149–50
203–4
Judgement of the ECJ of 3 October 2013, Itelcar — Automóveis de Aluguer Lda v Fazenda Pública, C-282/12, ECLI:EU:C:2013:629. 138n.316
Table of Cases xxiii
Judgement of the ECJ of 23 January 2014, DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte, C-164/12, ECLI:EU:C:2014:20. 154–55
Judgement of the ECJ of 24 February 2015, Finanzamt Dortmund-Unna v Josef Grünewald, C-559/13, ECLI:EU:C:2015:109. .
Judgement of the ECJ of 21 May 2015, Verder LabTec GmbH & Co KG v Finanzamt Hilden, C-657/13, ECLI:EU:C:2015:331.
Judgement of the ECJ of 17 September 2015, JBGT Miljoen, X, Société Générale SA v Staatssecretaris van Financiën, C-10/14, ECLI:EU:C:2015:608.
.146–47
154
Judgement of the ECJ of 17 December 2015, Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin, C-388/14, ECLI:EU:C:2015:829.
Judgement of the ECJ of 21 December 2016, European Commission v Portuguese Republic, C-503/14, ECLI:EU:C:2016:979.
Judgement of the ECJ of 21 December 2016, European Commission v World Duty Free Group SA and others, C-20/15 P and C-21/15 P, ECLI:EU:C:2016:981.. .
Judgement of the ECJ of 9 February 2017, X v Staatssecretaris van Financiën, C-283/15, ECLI:EU:C:2017:102. .
148
154
.156–57
145
Judgement of the ECJ of 16 May 2017, Berlioz Investment Fund SA v Directeur de l’administration des contributions directes, C-682/15, ECLI:EU:C:2017:373. 113–14
Judgement of the ECJ of 12 September 2017, Republic of Austria v Federal Republic of Germany, C-648/15, ECLI:EU:C:2017:664. .
Judgement of the ECJ of 23 November 2017, A Oy, C-292/16, ECLI:EU:C:2017:888.. .
72
154
Judgement of the ECJ of 6 March 2018, Slovak Republic v Achmea BV, C-284/16, ECLI:EU:C:2018:158. 190–91
Judgement of the ECJ of 12 April 2018, European Commission v Kingdom of Belgium, C-110/17, ECLI:EU:C:2018:250. 139–40
Judgement of the ECJ of 12 June 2018, A/S Bevola, Jens W Trock ApS v Skatteministeriet, C-650/16, ECLI:EU:C:2018:424. .
Judgement of the ECJ of 6 December 2018, Frank Montag v Finanzamt Köln-Mitte, C-480/17, ECLI:EU:C:2018:987. .
.148–49
.146–47
Judgement of the ECJ of 19 December 2018, Finanzamt B v A-Brauerei, C-374/17, ECLI:EU:C:2018:1024. 155–56
Judgement of the ECJ of 26 February 2019, Danish Beneficial Ownership Cases, C-115/16, ECLI:EU:C:2019:134; C-118/16, ECLI:EU:C:2018:146; C-119/16, ECLI:EU:C:2018:147; C-299/16 ECLI:EU:C:2018:148; C-116/16, ECLI:EU:C:2019:135; C-117/16, ECLI:EU:C:2018:145. . . . . . . 73–74
Judgement of the ECJ of 26 February 2019, Martin Wächtler v Finanzamt Konstanz, C-581/17, ECLI:EU:C:2019:138. 153–54
Judgement of the ECJ of 26 February 2019, X-GmbH v Finanzamt Stuttgart – Körperschaften, C-135/17, ECLI:EU:C:2019:136. .
152
Judgement of the ECJ of 19 June 2019, Skatteverket v Memira Holding AB, C-607/17, ECLI:EU:C:2019:510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148–49
Judgement of the ECJ of 27 February 2020, AURES Holdings a.s. v Odvolací finanční ředitelství, C-405/18, ECLI:EU:C:2020:127. 147
General Court of the European Union
Judgement of the General Court of the EU of 24 September 2019, Grand Duchy of Luxembourg and Fiat Chrysler Finance Europe v European Commission, T-755/15 and T-759/15, ECLI:EU:T:2019:670. . .
.156–57
Judgement of the General Court of the EU of 24 September 2019, Kingdom of the Netherlands and Others v European Commission, T-760/15 and T-636/16, ECLI:EU:T:2019:669. .
Judgement of the General Court of the EU of 15 July 2020, Ireland and Others v European Commission, T-778/16 and T-892/16, ECLI:EU:T:2020:338. .
NATIONAL COURTS
.156–57
.156–57
Council of State of France
Council of State, Société Schneider Electric, No 232276, 28 June 2002. 48
Council of State, Société Zimmer Limited, No 304715, 308525, 31 March 2010. 56
Court of Appeal of the United Kingdom
Court of Appeal, Indofood International Finance Limited v JP Morgan Chase Bank N.A., London Branch, STC 1195, 2 March 2006. 73
Federal Constitutonal Court of Germany
Judgment of the Federal Constitutional Court of Germany, Judgment of the First Senate of 15 December 1983, 1 BvR 209/83, 1 BvR 269/83, 1 BvR 362/83, 1 BvR 420/83, 1 BvR 440/83, 1 BvR 484/83, 15 December 1983. . . . 210
Federal Court of Appeal of Canada
Federal Court of Appeal, Canada v Prévost Car Inc, A-252-08, 26 February 2009. 73–74
Federal Court of Australia
Federal Court, Addy v Commissioner of Taxation, No QUD 108 of 2018, 30 October 2019. 100
High Court of Delhi
High Court, Director of Income Tax v Infrasoft Limited, ITA 1034/2009, 22 November 2013. 78
Supreme Administrative Court of Finland
Supreme Administrative Court, Re A Oyj Abp, KHO:2002.26, 4 ITLR 1009, 20 March 2002. 48
Supreme Court of India
Supreme Court, Vodafone International Holdings BV v Union of India & Anr., No 733, 20 January 2012. 85
Supreme Court of Japan
Supreme Court, Glaxo Kabushiki Kaisha v Director of Kojimachi Tax Office, 2008 (Gyo-Hi) 91, 29 October 2009. . .
Supreme Court of Norway
48
Supreme Court, Dell Products v Staten v/Skatt øst, HR-2011-02245-A, No 2011/755, 2 December 2011. 48
Supreme Court of Spain
Supreme Court, Roche case, JUR\2012\41054, 12 January 2012. 56
Supreme Court of the Netherlands
Supreme Court, Beslissingen in Belastingzaken, 09/03847, 13 May 2011. . . . . . . . . 95
Supreme Court of the United States
Supreme Court, Cook v Tait, Collector of Internal Revenue, 265 U.S. 47, 5 May 1924. .
Swiss Federal Administrative Court
Federal Administrative Court, A v Swiss Federal Tax Administration, A-4911/2010, 30 November 2010. .
22–23
121
Federal Administrative Court, A v Swiss Federal Tax Administration, A-7789/2009, 21 January 2010. 31
Swiss Federal Supreme Court
Federal Supreme Court, A v Swiss Federal Tax Administration, 2A.239/2005, 28 November 2005.
Federal Supreme Court, Canton Valais v Canton Ticino, BGE 106 Ib 154, 2 July 1980. .
Federal Supreme Court, Swiss Federal Tax Administration v A, BGE 143 II 136, 12 September 2016.
127
.113–14
Federal Supreme Court, Swiss Federal Tax Administration v Bank X, BGE 141 II 447, 5 May 2015. 73–74
Federal Supreme Court, Swiss Federal Tax Administration v UBS Switzerland AG, BGE 146 II 150, 26 July 2019. .
Federal Supreme Court, X v Cantonal Tax Administration of the Canton of Geneva, 2C_606/2016, 2C_607/2016, 25 January 2017. .
Tax Court of Canada
114
94
Tax Court, Khabibulin v The Queen, 96-4680-IT-G, 14 October 1999. . . . . . . . 93–94
United States Tax Court
Tax Court, Pei Fang Guo v Commissioner of Internal Revenue, Docket No 4805-16, 2 October 2017. 30
