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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BAT Industries Plc v Inland Revenue	[2024] EWHC 195 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Feb 2024	BAILII
Wilson v McNamara	[2020] EWHC 98 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Jan 2020	BAILII
Ryanair dac v Minister for Finance	[2019] IEHC 469	High Court of Ireland	Republic of Ireland	28 Jun 2019	BAILII
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme)	[2016] UKFTT 450	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2016	BAILII
R (Unison) v Lord Chancellor	[2015] EWCA Civ 935; [2016] ICR 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Aug 2015	BAILII
Commission v Belgium (Judgment of the Court)	[2014] EUECJ C-296/12	Court of Justice of the European Communities	Europe	23 Jan 2014	BAILII
K	[2013] EUECJ C-322/11	Court of Justice of the European Communities	Europe	7 Nov 2013	BAILII
Argenta Spaarbank NV v Belgische Staat	[2013] EUECJ C-350/11	Court of Justice of the European Communities	Europe	4 Jul 2013	BAILII
Commissioners of Inland Revenue, v The Commissioners for Her Majesty's Revenue & Customs	[2012] EUECJ C-35/11	Court of Justice of the European Communities	Europe	13 Nov 2012	BAILII
Administration des contributions en matiere d'impots	[2012] EUECJ C-380/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII
Kingdom of the Netherlands, v Portuguese Republic	[2012] EUECJ C-269/09	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
FIM Santander Top 25 Euro Fi (Articles 63 TFEU and 65 TFEU)	[2012] EUECJ C-338/11	Court of Justice of the European Communities	Europe	10 May 2012	BAILII
Commission v Germany (Free movement of capital)	[2011] EUECJ C-284/09	Court of Justice of the European Communities	Europe	20 Oct 2011	BAILII
Commission v Belgium (Free movement of persons)	[2011] EUECJ C-250/08	Court of Justice of the European Communities	Europe	21 Jul 2011	BAILII
Commission v Belgium (Free movement of persons : Purchase of immovable property)	[2011] EUECJ C-250/08_2	Court of Justice of the European Communities	Europe	circa 2011	BAILII
Tankreederei I (Freedom to provide services)	[2010] EUECJ C-287/10	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
Commission v Hungary (Free movement of persons)	[2010] EUECJ C-253/09	Court of Justice of the European Communities	Europe	9 Dec 2010	BAILII
Prunus (Free movement of capital)	[2010] EUECJ C-384/09	Court of Justice of the European Communities	Europe	9 Dec 2010	BAILII
Dijkman & Dijkman-Lavaleije (Free movement of capital)	[2010] EUECJ C-233/09	Court of Justice of the European Communities	Europe	1 Jul 2010	BAILII
Commission v Italy (Taxation)	[2009] EUECJ C-540/07	Court of Justice of the European Communities	Europe	19 Nov 2009	BAILII
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC	[2009] EWHC 2908 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Nov 2009	BAILII
Glaxo Wellcome (Taxation)	[2009] EUECJ C-182/08	Court of Justice of the European Communities	Europe	17 Sep 2009	BAILII
Aberdeen Property Fininvest Alpha (Taxation)	[2009] EUECJ C-303/07; [2009] 3 CMLR 34	Court of Justice of the European Communities	Europe	18 Jun 2009	BAILII
Commission v Germany (Free movement of persons)	[2009] EUECJ C-269/07_O	Court of Justice of the European Communities	Europe	31 Mar 2009	BAILII
Persche (Taxation)	[2009] EUECJ C-318/07; [2009] All ER (EC) 673; [2009] 2 CMLR 32	Court of Justice of the European Communities	Europe	27 Jan 2009	BAILII
Government of Gibraltar v Commission (State aid)	[2008] EUECJ T-211/04	Court of Justice of the European Communities	Europe	18 Dec 2008	BAILII
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2008] EWHC 2893 (Ch); [2009] BTC 443; [2008] STI 2726	High Court of England and Wales	United Kingdom - England and Wales	27 Nov 2008	BAILII
Papillon (Free movement of persons)	[2008] EUECJ C-418/07	Court of Justice of the European Communities	Europe	27 Nov 2008	BAILII
Deutsche Shell	[2008] EUECJ C-293/06; [2008] ECR I-1129	Court of Justice of the European Communities	Europe	28 Feb 2008	BAILII
A	[2007] EUECJ C-101/05; [2007] ECR I-11531	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII
Jundt (Freedom to provide services)	[2007] EUECJ C-281/06	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII
Deutsche Shell (Freedom of establishment)	[2007] EUECJ C-293/06	Court of Justice of the European Communities	Europe	8 Nov 2007	BAILII
Amurta	[2007] EUECJ C-379/05; [2007] ECR I-9569	Court of Justice of the European Communities	Europe	8 Nov 2007	BAILII
Rewe Zentralfinanz (Taxation)	[2007] EUECJ C-347/04	Court of Justice of the European Communities	Europe	29 Mar 2007	BAILII
Test Claimants in the Thin Cap Group Litigation (Freedom of establishment)	[2007] EUECJ C-524/04	Court of Justice of the European Communities	Europe	13 Mar 2007	BAILII
Meilicke	[2007] EUECJ C-292/04; [2007] ECR I-1835	Court of Justice of the European Communities	Europe	6 Mar 2007	BAILII
Commission v Denmark	[2007] EUECJ C-150/04; [2007] ECR I-1163	Court of Justice of the European Communities	Europe	30 Jan 2007	BAILII
Denkavit Internationaal and Denkavit France	[2006] EUECJ C-170/05; [2006] ECR I-11949	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Test Claimants in Class IV of the ACT Group Litigation (Freedom of establishment)	[2006] EUECJ C-374/04	Court of Justice of the European Communities	Europe	12 Dec 2006	BAILII
Test Claimants in the FII Group Litigation	[2006] EUECJ C-446/04; [2006] ECR I-11753	Court of Justice of the European Communities	Europe	12 Dec 2006	BAILII
Fidium Finanz	[2006] EUECJ C-452/04; [2007] All ER (EC) 239; [2007] 1 CMLR 15; [2006] ECR I-9521	Court of Justice of the European Communities	Europe	3 Oct 2006	BAILII
Schwarz and Gootjes-Schwarz (Freedom to provide services)	[2006] EUECJ C-76/05	Court of Justice of the European Communities	Europe	21 Sep 2006	BAILII
Centro di Musicologia Walter Stauffer (Freedom of establishment)	[2006] EUECJ C-386/04	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
Oy AA (Freedom of establishment)	[2006] EUECJ C-231/05	Court of Justice of the European Communities	Europe	12 Sep 2006	BAILII
N	[2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
Test Claimants in the Thin Cap Group Litigation (Freedom of establishment)	[2006] EUECJ C-524/04	Court of Justice of the European Communities	Europe	29 Jun 2006	BAILII
Commission v Denmark (Free movement of persons)	[2006] EUECJ C-150/04	Court of Justice of the European Communities	Europe	1 Jun 2006	BAILII
Keller Holding (Free movement of persons)	[2006] EUECJ C-471/04	Court of Justice of the European Communities	Europe	23 Feb 2006	BAILII
Pirelli Cable Holding NV v IRC	[2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400	House of Lords	United Kingdom	8 Feb 2006	BAILII
Laboratoires Fournier (Freedom to provide services)	[2005] EUECJ C-39/04	Court of Justice of the European Communities	Europe	10 Mar 2005	BAILII
Laboratoires Fournier (Freedom to provide services)	[2005] EUECJ C-39/04	Court of Justice of the European Communities	Europe	10 Mar 2005	BAILII
Manninen (Free movement of capital)	[2004] EUECJ C-319/02	Court of Justice of the European Communities	Europe	7 Sep 2004	BAILII
Weidert and Paulus (Free movement of capital)	[2004] EUECJ C-242/03	Court of Justice of the European Communities	Europe	15 Jul 2004	BAILII
de Lasteyrie du Saillant (Freedom of establishment)	[2004] EUECJ C-9/02	Court of Justice of the European Communities	Europe	11 Mar 2004	BAILII
Commission v France (Tax on income arising from investments - Debtor not resident or established in France)	[2004] EUECJ C-334/02	Court of Justice of the European Communities	Europe	4 Mar 2004	BAILII
Barbier	[2003] EUECJ C-364/01; [2003] ECR I-15013	Court of Justice of the European Communities	Europe	11 Dec 2003	BAILII
Schilling and Fleck-Schilling (Privileges and immunities)	[2003] EUECJ C-209/01	Court of Justice of the European Communities	Europe	13 Nov 2003	BAILII
R (Watts) v Bedford Primary Care Trust	[2003] EWHC 2228 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	1 Oct 2003	BAILII
Bosal Holding (Free movement of persons)	[2003] EUECJ C-168/01	Court of Justice of the European Communities	Europe	18 Sep 2003	BAILII
Skandia and Ramstedt	[2003] EUECJ C-422/01; [2003] ECR I-6817	Court of Justice of the European Communities	Europe	26 Jun 2003	BAILII
Commission v Italy	[2003] EUECJ C-388/01; [2003] ECR I-721	Court of Justice of the European Communities	Europe	16 Jan 2003	BAILII
De Groot	[2002] EUECJ C-385/00; [2002] ECR I-11819	Court of Justice of the European Communities	Europe	12 Dec 2002	BAILII
X and Y	[2002] EUECJ C-436/00; [2002] ECR I-10829	Court of Justice of the European Communities	Europe	21 Nov 2002	BAILII
Danner (Freedom to provide services)	[2002] EUECJ C-136/00	Court of Justice of the European Communities	Europe	3 Oct 2002	BAILII
R (Professional Contractors Group & Others) v IRC	[2001] EWCA Civ 1945; 74 Tax Cas 393	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2001	BAILII
Customs & Excise v JDL Ltd	[2001] EWHC 2200 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	25 Oct 2001	BAILII
Smits (epouse Geraets) and Peerbooms (Freedom to provide services)	[2001] EUECJ C15799; [2002] 2 CMLR 21	Court of Justice of the European Communities	Europe	12 Jul 2001	BAILII
Metallgesellschaft (Free movement of persons)	[2001] EUECJ C-397/98	Court of Justice of the European Communities	Europe	8 Mar 2001	BAILII
Metallgesellschaft (Free movement of persons)	[2001] EUECJ C-410/98	Court of Justice of the European Communities	Europe	8 Mar 2001	BAILII
Vanbraekel	[2001] EUECJ C36898; [2001] ECR I-5363; [2002] 2 CMLR 20	Court of Justice of the European Communities	Europe	circa 2002	BAILII
Commission v Belgium	[2000] EUECJ C-478/98; [2000] ECR I-7587	Court of Justice of the European Communities	Europe	26 Sep 2000	BAILII
Verkooijen	[2000] EUECJ C-35/98; [2000] ECR I-4071	Court of Justice of the European Communities	Europe	6 Jun 2000	BAILII
Baars	[2000] EUECJ C-251/98; [2000] ECR I-2787	Court of Justice of the European Communities	Europe	13 Apr 2000	BAILII
Vestergaard (Freedom to provide services)	[1999] EUECJ C-55/98	Court of Justice of the European Communities	Europe	28 Oct 1999	BAILII
ICI	[1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293	Court of Justice of the European Communities	Europe	16 Jul 1998	BAILII
Kohll	[1998] EUECJ C-158/96; [1998] ECR I-1931	Court of Justice of the European Communities	Europe	28 Apr 1998	BAILII
Asscher	[1996] EUECJ C-107/94; [1996] ECR I-3089	Court of Justice of the European Communities	Europe	27 Jun 1996	BAILII
O'Flynn v Adjudication Officer	[1996] UKSSCSC CIS_51_1990	Social Security and Child Support Commission	United Kingdom	23 May 1996	BAILII
O'Flynn	[1996] EUECJ C-237/94; [1996] All ER (EC) 541; [1996] ECR I-2617	Court of Justice of the European Communities	Europe	23 May 1996	BAILII
Pafitis v TKE	[1996] EUECJ C-441/93; [1996] ECR I-1347	Court of Justice of the European Communities	Europe	12 Mar 1996	BAILII
Svensson and Gustavsson	[1995] EUECJ C-484/93; [1996] CEC 598; [1995] ECR I-3955	Court of Justice of the European Communities	Europe	14 Nov 1995	BAILII
Wielockx	[1995] EUECJ C-80/94; [1995] ECR I-2493	Court of Justice of the European Communities	Europe	11 Aug 1995	BAILII
Schumacker	[1995] EUECJ C-279/93; [1995] ECR I-225	Court of Justice of the European Communities	Europe	14 Feb 1995	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Income Tax Discrimination and the Political and Economic Integration of Europe	(2006) 115 Yale Law Journal 1186	Michael J Graetz and Alvin C Warren Jr	United States	1 Jan 2006	WorldLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1992] Page I-00249	[1992] Page I-00249		United Kingdom	circa 1992
Commission v Germany	[1986] ECR 3755		Europe	circa 1986