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, Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue, Judgment of the Court of 12 September 2006, paras 49-75.
C-524/04, Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue, Judgment of the Court of 13 March 2007, paras 72-92.
Case C‑182/08, Glaxo Wellcome GmbH & Co. KG v Finanzamt München II, Judgment of the Court of 17 September 2009, paras 99-102.
C‑135/17, X GmbH v Finanzamt Stuttgart — Körperschaften, Judgment of the Court of 26 February 2019
, para 73.
