Posts CELIS 2019
European Court of Justice case law on circumvention, “wholly” or “purely” artificial arrangements and avoidance
C-255/02, Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Commissioners of Customs & Excise, Judgment of the Court of 21 February 2006, paras 67-86 and 90-99. C-446/03, Marks & Spencer plc v David Halsey (Her Majesty’s Inspector of Taxes), Judgment of the Court of 13 December 2005, para 57. C-196/04,…
Read More ...Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE), consolidated 1 July 2013
OJ L 294, 10.11.2001, p. 1–21.
Read More ...European Court of Justice Golden Shares cases: C-282/04 and C-283/04, Commission v Netherlands
Joined cases C-282/04 and C-283/04, Commission of the European Communities v Kingdom of the Netherlands, Judgment of the Court (First Chamber) of 28 September 2006.
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