The Resource Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr

Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr

Label
Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
Title
Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
Creator
Subject
Language
eng
Summary
The article discusses two European Court of Justice (ECJ) cases concerning the compatibility of tax legislation with the EU Treaty free movement provisions. The cases represent the latest stage in the development by the ECJ of a common approach to anti-abuse provisions. Schmelz concerned the scope of application of the VAT exemption for small undertakings. The question referred to the ECJ in the Rimbaud case was whether the liability to pay French property tax by a Liechtenstein company which owned immovable property in France was compatible with Article 40 of the EEA Agreement
Citation source
In: Common Market law review. - Alphen aan den Rijn. - Vol. 48 (2011),
http://library.link/vocab/creatorName
Kingston, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • justification
  • abuse of law
Label
Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
Instantiates
Publication
Label
Case C-97/09, Ingrid Schmelz v Finanzamt Waldviertel, judgment of the Court (Grand Chamber) of 26 October 2011, nyr; Case C-72/09, Établissements Rimbaud SA v Directeur general des impôts, Directeur des services fiscaux d'Aix-en-Provence, judgment of the Court (Third Chamber) of 28 October 2011, nyr
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...