International taxation of cross-border leasing income - APPENDIX 4 ECJ CASES EXAMINED FOR ASCERTAINING ARGUMENTS ADAVNACED BY THE MEMBER STATES TO JUSTIFY RESTRICTIVE PROVISIONS UNDER THE NATIONAL DIRECT TAX LAWS

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International taxation of cross-border leasing income

Mehta, A.S.

Publication date

2004

Link to publication

Citation for published version (APA):

Mehta, A. S. (2004). International taxation of cross-border leasing income.

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APPENDIXX 4

ECC J CASES EXAMINED FOR ASCERTAINING

ARGUMENTSS ADVANCED BY THE MEMBER

STATESS TO JUSTIFY RESTRICTIVE PROVISIONS

UNDERR THE NATIONAL DIRECT TAX LAWS

270/833 Commission v. French Republic (Avoir Fiscal) 204/900 Hanns-Martin Bachmann v. Belgian State

1/933 Halliburton Services BV v. Staatssecretaris van Financiën 279/933 Finanzamt Köln-Altstadt v. Roland Schumacker

80/944 G.H.E.J. Wielockx v. Inspecteur der Directe Belastingen 484/933 Peter Svensson et Lena Gustavsson v. Ministre du

Loge-mentt et de rUrbanisme

107/944 P. H. Asscher v. Staatssecretaris van Financiën

250/955 Futura Participations SA and Singer v. Administration des contributions s

118/966 Jessica Safir v. Skattemyndigheten I Dalarnas LSn 264/966 Imperial Chemical Industries pic (ICI) v. Kenneth Hall

Col-merr (Her Majesty's Inspector of Taxes)

311/977 Royal Bank of Scotland pic v. Elliniko Dimosio (Greek State) )

307/977 Compagnie de Saint-Gobain, Zweigniederlassung Deut-schlandd v. Finanzamt Aachen-lnnenstadt

294/977 Eurowings Luftverkehrs AG v. Finanzamt Dortmund-Unna 55/988 Skatteministeriet v. Bent Vestergaard

251/988 C. Baars v. Inspecteur der Belastingen Particulieren/ Ondernemingenn Gorinchem

35/988 Staatssecretaris van Financiën v. B.G.M. Verkooijen 478/988 Commission v. Belgium (Eurobonds Case)

141/999 Algemene Maatschappij voor Investering en Dienstverlen-ingg NV (AMID) v. Belgische Staat (AMID)

397/988 & 410/98 Metallgesellschaft Ltd and Others, Hoechst AG and (Joinedd cases) Hoechst (UK) Ltd v. Commissioners of Inland Revenue and

HMM Attorney General

324/000 Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt

422/011 Försakringsaktiebolaget Skandia (publ) and Ola Ramstedt v.. Riksskatteverket

168/011 Bosa! Holding BV v. Staatssecretaris van Financiën 234/011 Arnoud Gerritse v. Finanzamt Neukölln-Nord 136/000 R0|f Qieter Danner

436/000 X and Y v. Riksskatteverket 255 5

Appendixx 4 - ECJ cases examined for ascertaining arguments advanced by the Memberr States to justify restrictive provisions under the national directt tax laws