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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v English Holdings (BVI) Ltd (INCOME TAX)	[2017] UKUT 842	United Kingdom Upper Tribunal	United Kingdom	14 Dec 2017	BAILII
Reeves v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2017] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2017	BAILII
DMC v Finanzamt Hamburg-Mitte (Judgment of the Court)	[2014] EUECJ C-164/12	Court of Justice of the European Communities	Europe	23 Jan 2014	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
Yvon Welte v Finanzamt Velbert	[2013] EUECJ C-181/12	Court of Justice of the European Communities	Europe	17 Oct 2013	BAILII		1
European Commission v Kingdom of Belgium	[2013] EUECJ C-383/10	Court of Justice of the European Communities	Europe	6 Jun 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		1
Kingdom of Belgium v United Kingdom of Great Britain and Northern Ireland	[2012] EUECJ C-387/11	Court of Justice of the European Communities	Europe	25 Oct 2012	BAILII
Veronsaajien oikeudenvalvontayksikko v A Oy	[2012] EUECJ C-48/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII
Marianne Scheunemann v Finanzamt Bremerhaven	[2012] EUECJ C-31/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII		1
Scheunemann (Fundamental freedoms)	[2012] EUECJ C-31/11_O	Court of Justice of the European Communities	Europe	20 Mar 2012	BAILII
Van Laarhoven	[2011] EUECJ C-594/10	Court of Justice of the European Communities	Europe	8 Dec 2011	BAILII
Commission v Portugal (Freedom of establishment)	[2011] EUECJ C-212/09	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Halley (Freedom of establishment)	[2011] EUECJ C-132/10	Court of Justice of the European Communities	Europe	15 Sep 2011	BAILII
Commission/ Government of Gibraltar et Royaume-Uni (State aid)	[2011] EUECJ C-106/09	Court of Justice of the European Communities	Europe	7 Apr 2011	BAILII
Commission v Portugal (Freedom of establishment)	[2010] EUECJ C-543/08	Court of Justice of the European Communities	Europe	11 Nov 2010	BAILII
Etablissements Rimbaud (Free movement of capital)	[2010] EUECJ C-72/09	Court of Justice of the European Communities	Europe	28 Oct 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
Test Claimants in the FII Group Litigation v HMRC	[2010] EWCA Civ 103; [2010] BTC 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		36
Commission v Germany (Freedom to provide services)	[2010] EUECJ C-546/07	Court of Justice of the European Communities	Europe	21 Jan 2010	BAILII
Glaxo Wellcome (Taxation)	[2009] EUECJ C-182/08	Court of Justice of the European Communities	Europe	17 Sep 2009	BAILII
Commission v Italy (Freedom of establishment)	[2009] EUECJ C-531/06	Court of Justice of the European Communities	Europe	19 May 2009	BAILII
Puffer (Approximation of laws)	[2009] EUECJ C-460/07	Court of Justice of the European Communities	Europe	23 Apr 2009	BAILII
Commission v Italy (Freedom of establishment)	[2009] EUECJ C-326/07	Court of Justice of the European Communities	Europe	26 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
Puffer (Approximation of laws)	[2008] EUECJ C-460/07	Court of Justice of the European Communities	Europe	11 Dec 2008	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Twilight of the Neanderthals, or Are Bilateral Double Taxation Treaty Networks Sustainable?"	(2010) 34 Melbourne University Law Review 268	Taylor, C John	Australia	circa 2010	AustLII
"European Taxation of Passive income"	[2009] JlATaxTA 4	Greggi, Marco	Australia	circa 2009	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commission v Germany	[2007] ECR I-0000		Europe	circa 2007			224
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007			68
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		34
Commission v Spain	[2006] ECR I-0000		Europe	circa 2006			196
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005			78
Lenz (Free movement of capital)	[2004] EUECJ C-315/02	Court of Justice of the European Communities	Europe	15 Jul 2004	BAILII		21
Manninen	[2004] ECR I-7477		Europe	circa 2004			80
De Lasteyrie du Saillant	[2004] ECR I-2409		Europe	circa 2004			48
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
Konle	[1999] EUECJ C-302/97; [1999] ECR I-3099; [2000] 2 CMLR 963	Court of Justice of the European Communities	Europe	1 Jun 1999	BAILII		62