Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
| Jurisdiction | European Union |
| Court | Court of Justice (European Union) |
| Writing for the Court | von Bahr |
| ECLI | ECLI:EU:C:2006:121 |
| Date | 21 February 2006 |
| Docket Number | C-255/02 |
| Procedure Type | Reference for a preliminary ruling |
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139 cases
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Mirja Juuri v Fazer Amica Oy.
...esta idea las conclusiones del abogado general Poiares Maduro en el asunto Halifax (sentencia de 21 de febrero de 2006, Halifax y otros, C‑255/02, Rec. p. I‑1609, puntos 80 y 81). 17 – No encuentro oportuno polemizar aquí sobre si el fraude de ley (o, asimismo, el abuso de derecho) es un pr......
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Edward Cussens and Others v T. G. Brosman.
...(Ireland)) (VAT — Tax avoidance — Direct applicability of the principle of prohibition of abuse of rights recognised in Halifax and Others (C‑255/02)) I. 1. Tax authorities do not fall in love easily. There is (arguably at least) one notable exception to this rule: the 2006 judgment in Hali......
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Harley-Davidson Europe Ltd and Neovia Logistics Services International v European Commission.
...modo da limitare la sua contribuzione fiscale, che sarebbe stato riconosciuto al punto 73 della sentenza del 21 febbraio 2006, Halifax e a. (C‑255/02, 44 Inoltre, il Tribunale avrebbe erroneamente ritenuto che l’articolo 33 del regolamento delegato 2015/2446 non restringa la libertà d’impre......
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Opinion of Advocate General Kokott delivered on 14 November 2019.
...di imposta sul valore aggiunto (Rifusione), COM/2009/672 definitivo, del 17.12.2009, pag. 3. 17 Sentenza del 21 febbraio 2006, Halifax e a. (C‑255/02, EU:C:2006:121, punti 67 e 18 In tal senso, sentenza del 22 novembre 2017, Cussens e a. (C‑251/16, EU:C:2017:881, punto 31), richiamandosi al......
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18 books & journal articles
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Límites a la aplicación del régimen de neutralidad fiscal: la cláusula antiabuso contemplada en el Art. 15 de la directiva 2009/133/CE
...Cadbury Schweppes. P.L.C. y Cadbury Schweppes Overseas, Ltd. v. Commissioners of Inland Revenue, ap. 64; de 21 de febrero de 2006, asunto C-255/02, Halifax plc y otros v. Commissioners of Customs & Excise, aps. 74 y 75, y de 14 de diciembre de 2000, asunto C-110/99, Emsland-Stärke GmbH v. H......
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La doctrina del TJUE sobre la compatibilidad de las medidas tributarias anti-abuso con el ordenamiento de la UE y el control jurisdiccional de la práctica administrativa a la luz de la misma
...reconocido por el TJUE como principio de Derecho de la Unión Europea tras la sentencia de 21 de febrero de 2006 (Gran Sala), Halifax, asunto C-255/02, ECLI:EU:C:2006:121, y las consideraciones efectuadas al efecto por el Abogado General Poiares Maduro el 7 de abril de 2005, ECLI:EU:C:2005:2......
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La relevancia fiscal del concepto de beneficiario efectivo y las libertades comunitarias
...vid . asuntos Centros, C-212/97, STJUE de 9 de marzo de 1999 (EU:C:1999:126), apartado 24 y jurisprudencia citada), Halifax y otros , as. C255/02, STJUE de 21 de febrero de 2006, (EU:C:2006:121), apartado 68; Cadbury Schweppes y Cadbury Schweppes Overseas , as. C196/04, STJUE de 12 de septi......
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Neutralidad fiscal en la financiación de las empresas. El caso español
..., As. C-536/03, António Jorge Lda. ; 15 diciembre 2005 (TJCE 2005, 411), As. C-63/04, Centralan Property Ltd. , y 21 de febrero de 2006, As. C-255/02, Halifax plc, Leeds Permanent Development Services Ltd., County Wide Property Investments Ltd. [15] As. C-37/95 [16] As. 15/81 [17] Ass. 123 ......
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