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ICI     71

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gallaher Ltd v HMRC	[2019] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2019	BAILII		3
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
Felixstowe Dock and Railway Co Ltd, v The Commissioners for Her Majesty's Revenue and Customs	[2013] EUECJ C-80/12	Court of Justice of the European Communities	Europe	24 Oct 2013	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
National Grid Indus (Freedom of establishment) French Text	[2011] EUECJ C-371/10	Court of Justice of the European Communities	Europe	29 Nov 2011	BAILII
Accor (Free movement of capital)	[2011] EUECJ C-310/09	Court of Justice of the European Communities	Europe	15 Sep 2011	BAILII
Test Claimants In the Thin Cap Group Litigation v HM Revenue and Customs	[2011] EWCA Civ 127	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Feb 2011	BAILII
Littlewoods Retail Ltd v HMRC	[2010] EWHC 2771 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	4 Nov 2010	BAILII		6
SGI (Taxation)	[2010] EUECJ C-311/08	Court of Justice of the European Communities	Europe	21 Jan 2010	BAILII
X Holding (Taxation)	[2009] EUECJ C-337/08_O	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		6
Commission v Spain (Freedom to provide services)	[2009] EUECJ C-153/08	Court of Justice of the European Communities	Europe	6 Oct 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
Truck Center (Free movement of capital)	[2008] EUECJ C-282/07; [2009] 2 CMLR 14	Court of Justice of the European Communities	Europe	22 Dec 2008	BAILII
Papillon (Free movement of persons)	[2008] EUECJ C-418/07	Court of Justice of the European Communities	Europe	27 Nov 2008	BAILII
Semen (Freedom of establishment)	[2008] EUECJ C-348/07_O	Court of Justice of the European Communities	Europe	19 Nov 2008	BAILII
Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt	[2008] EUECJ C-157/07; [2009] All ER (EC) 513; [2008] ECR I-8061	Court of Justice of the European Communities	Europe	23 Oct 2008	BAILII		14
Lidl Belgium	[2008] EUECJ C-414/06; [2008] ECR I-3601; [2008] CEC 1049; [2008] 3 CMLR 2	Court of Justice of the European Communities	Europe	15 May 2008	BAILII		20
Lidl Belgium (Freedom of establishment)	[2008] EUECJ C-414/06_O	Court of Justice of the European Communities	Europe	14 Feb 2008	BAILII
Columbus Container Services	[2007] EUECJ C-298/05; [2007] ECR I-10451	Court of Justice of the European Communities	Europe	6 Dec 2007	BAILII		22
Deutsche Shell (Freedom of establishment)	[2007] EUECJ C-293/06	Court of Justice of the European Communities	Europe	8 Nov 2007	BAILII
Revenue & Customs	[2007] UKSPC SPC00622	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Jul 2007	BAILII
Rewe Zentralfinanz (Taxation)	[2007] EUECJ C-347/04	Court of Justice of the European Communities	Europe	29 Mar 2007	BAILII		1
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
Commission v Denmark	[2007] EUECJ C-150/04; [2007] ECR I-1163	Court of Justice of the European Communities	Europe	30 Jan 2007	BAILII		7
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		23
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
Commission v Belgium (Freedom of establishment)	[2006] EUECJ C-522/04	Court of Justice of the European Communities	Europe	3 Oct 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		28
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		31
Couronne v Crawley Borough Council, the Secretary of State for Work and Pensions and the First Secretary of State	[2006] EWHC 1514 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jun 2006	BAILII		1
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
Centro Equestre da Leziria Grande (Freedom to provide services)	[2006] EUECJ C-345/04	Court of Justice of the European Communities	Europe	22 Jun 2006	BAILII
Cadbury Schweppes & Cadbury Schweppes Overseas (Freedom of establishment) Opinion	[2006] EUECJ C-196/04_O	Court of Justice of the European Communities	Europe	2 May 2006	BAILII
Cadbury Schweppes and Cadbury Schweppes Overseas (Freedom of establishment)	[2006] EUECJ C-196/04	Court of Justice of the European Communities	Europe	2 May 2006	BAILII		1
Keller Holding (Free movement of persons)	[2006] EUECJ C-471/04	Court of Justice of the European Communities	Europe	23 Feb 2006	BAILII
Foulser v HM Inspector of Taxes	[2005] EWHC 2958 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Dec 2005	BAILII		2
Marks & Spencer (Taxation)	[2005] EUECJ C-446/03	Court of Justice of the European Communities	Europe	13 Dec 2005	BAILII
Manninen (Free movement of capital)	[2004] EUECJ C-319/02	Court of Justice of the European Communities	Europe	7 Sep 2004	BAILII
Jansen Nielson Pilkes Ltd v HM Inspector of Taxes	[2004] UKSC SPC00405	United Kingdom Supreme Court	United Kingdom	29 Mar 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
Barbier	[2003] EUECJ C-364/01; [2003] ECR I-15013	Court of Justice of the European Communities	Europe	11 Dec 2003	BAILII		18
Lindman	[2003] EUECJ C-42/02; [2003] ECR I-13519	Court of Justice of the European Communities	Europe	13 Nov 2003	BAILII		11
Gambelli (Freedom to provide services)	[2003] EUECJ C-243/01	Court of Justice of the European Communities	Europe	6 Nov 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		21
Marks & Spencer Plc v Halsey (HM Inspector of Taxes)	[2003] EWHC 1945 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	2 May 2003	BAILII		3
Commission v Italy	[2003] EUECJ C-388/01; [2003] ECR I-721	Court of Justice of the European Communities	Europe	16 Jan 2003	BAILII		27
De Groot	[2002] EUECJ C-385/00; [2002] ECR I-11819	Court of Justice of the European Communities	Europe	12 Dec 2002	BAILII		31
Lankhorst-Hohorst (Freedom of establishment)	[2002] EUECJ C-324/00	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		44
Commission v Austria	[2002] EUECJ C-475/98; [2002] ECR I-9797	Court of Justice of the European Communities	Europe	5 Nov 2002	BAILII		15
Commission v United Kingdom	[2002] EUECJ C-466/98; [2002] ECR I-9427	Court of Justice of the European Communities	Europe	5 Nov 2002	BAILII		14
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		25
Gingi v Secretary of State for Work and Pensions	[2001] EWCA Civ 1685	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Nov 2001	BAILII		5
Gingi v Secretary of State for Work and Pensions	[2001] UKSSCSC CIS_5647_1999	Social Security and Child Support Commission	United Kingdom	14 Nov 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
Amid	[2000] EUECJ C-141/99; [2000] ECR I-11619	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		16
Germany v Commission	[2000] EUECJ C-156/98; [2000] ECR I-6857	Court of Justice of the European Communities	Europe	19 Sep 2000	BAILII		94
Verkooijen	[2000] EUECJ C-35/98; [2000] ECR I-4071	Court of Justice of the European Communities	Europe	6 Jun 2000	BAILII		64
Baars	[2000] EUECJ C-251/98; [2000] ECR I-2787	Court of Justice of the European Communities	Europe	13 Apr 2000	BAILII		52
Adolf Darbo (Approximation of laws)	[2000] EUECJ C-465/98	Court of Justice of the European Communities	Europe	4 Apr 2000	BAILII
X and Y (Free movement of capital)	[1999] EUECJ C-200/98	Court of Justice of the European Communities	Europe	18 Nov 1999	BAILII
Vestergaard (Freedom to provide services)	[1999] EUECJ C-55/98	Court of Justice of the European Communities	Europe	28 Oct 1999	BAILII
Compagnie de Saint-Gobain (Free movement of persons)	[1999] EUECJ C-307/97	Court of Justice of the European Communities	Europe	21 Sep 1999	BAILII		69

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		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Futura Participations and Singer	[1997] EUECJ C-250/95; [1997] ECR I-2471	Court of Justice of the European Communities	Europe	15 May 1997	BAILII		44
Asscher	[1996] EUECJ C-107/94; [1996] ECR I-3089	Court of Justice of the European Communities	Europe	27 Jun 1996	BAILII		38
Wielockx	[1995] EUECJ C-80/94; [1995] ECR I-2493	Court of Justice of the European Communities	Europe	11 Aug 1995	BAILII		48
Schumacker	[1995] EUECJ C-279/93; [1995] ECR I-225	Court of Justice of the European Communities	Europe	14 Feb 1995	BAILII		94
BP Supergas	[1995] ECR I-1883		Europe	circa 1995			67
Furlanis	[1995] ECR I-3633		Europe	circa 1995			7
Eurico Italia	[1994] ECR I-711		Europe	circa 1994			18
McLachlan	[1994] ECR I-3229		Europe	circa 1994			3
Commerzbank	[1993] EUECJ C-330/91; [1993] ECR I-4017	Court of Justice of the European Communities	Europe	13 Jul 1993	BAILII		23
Enderby	[1993] ECR I-5535		Europe	circa 1993			31
Commission v Belgium	[1992] EUECJ C-300/90; [1992] ECR I-305	Court of Justice of the European Communities	Europe	28 Jan 1992	BAILII		48
Bachmann	[1992] EUECJ C-204/90; [1992] ECR I-249; [1993] 1 CMLR 785	Court of Justice of the European Communities	Europe	28 Jan 1992	BAILII		87
Daily Mail and General Trust	[1988] ECR 5483		Europe	circa 1988			33
Commission v France	[1986] ECR 273; [1987] 1 CMLR 401		Europe	circa 1987			67