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Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.

Cited in 1187 Precedent Map Related
Vincent
JurisdictionEuropean Union
ECLIECLI:EU:C:2006:121
Date21 February 2006
Celex Number62002CJ0255
CourtCourt of Justice (European Union)
Procedure TypeReference for a preliminary ruling
Docket NumberC-255/02
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146 practice notes
  • Opinion of Advocate General Kokott delivered on 10 February 2022.
    • European Union
    • Court of Justice (European Union)
    • 10 February 2022
    ...EU:C:2017:881, point 46 : du 17 décembre 2015, WebMindLicenses, C‑419/14, EU:C:2015:832, point 52 ; et du 21 février 2006, Halifax e.a., C‑255/02, EU:C:2006:121, point 98. 10 Arrêts du 16 octobre 2014, Welmory, C‑605/12, EU:C:2014:2298, point 42 ; du 26 janvier 2012, ADV Allround, C‑218/10,......
  • Opinion of Advocate General Pikamäe delivered on 26 November 2019.
    • European Union
    • Court of Justice (European Union)
    • 26 November 2019
    ...Suiza. Por consiguiente, procede reformular la cuestión prejudicial. 71 Véanse las sentencias de 21 de febrero de 2006, Halifax y otros (C‑255/02, EU:C:2006:121), apartado 68, y de 28 de julio de 2016, Kratzer (C‑423/15, EU:C:2016:604), apartado 72 Véanse las sentencias del Tribunal de la A......
  • Opinion of Advocate General Saugmandsgaard Øe delivered on 21 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 21 March 2018
    ...the present Opinion. 47 See points 18 and 19 of the present Opinion. 48 See, inter alia, judgments of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraphs 74 and 75); of 17 December 2015, WebMindLicenses (C‑419/14, EU:C:2015:832, paragraphs 35 and 36); and of 22 Novembe......
  • Edward Cussens and Others v T. G. Brosman.
    • European Union
    • Court of Justice (European Union)
    • 7 September 2017
    ...valeur ajoutée – Évasion fiscale – Applicabilité directe du principe de l’interdiction de l’abus de droit reconnu dans l’arrêt Halifax e.a. (C‑255/02) I. Introduction 1. Les administrations fiscales ne sont pas du genre à tomber facilement amoureuses. L’arrêt Halifax ( 2 ) que la Cour a ren......
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129 cases
  • Opinion of Advocate General Sharpston delivered on 6 February 2020.
    • European Union
    • Court of Justice (European Union)
    • 6 February 2020
    ...competentes de otro Estado miembro consideren su actuación como un abuso de Derecho con arreglo al criterio establecido en el asunto C‑255/02, Halifax, y sancionen dicha conducta Conclusión 132. Sin perjuicio de las respuestas que el Tribunal de Justicia dé a las cuestiones prejudiciales pr......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...2006, Cadbury Schweppes and Cadbury Schweppes Overseas (C‑196/04, EU:C:2006:544, paragraph 35); of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraphs 68 and 69); and of 9 March 1999, Centros (C‑212/97, EU:C:1999:126, paragraph 24 and the case-law cited); see also my O......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...paragraph 34), of 21 February 2008, Part Service (C‑425/06, EU:C:2008:108, paragraph 56), and of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraph 15 Judgments of 12 September 2006, Cadbury Schweppes and Cadbury Schweppes Overseas (C‑196/04, EU:C:2006:544, paragraph 3......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...paragraph 34), of 21 February 2008, Part Service (C‑425/06, EU:C:2008:108, paragraph 56), and of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraph 14 Judgments of 12 September 2006, Cadbury Schweppes and Cadbury Schweppes Overseas (C‑196/04, EU:C:2006:544, paragraph 3......
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9 books & journal articles
  • La delimitación del ámbito de aplicación objetivo de la directiva 2009/133/CE
    • European Union
    • Fiscalidad de las reorganizaciones empresariales en la Unión Europea. Estudio de la Directiva Fiscal de Fusiones
    • 1 January 2021
    ...de 16 de marzo de 2006, asunto C-94/05, Emsland-Stärke GmbH v. Landwirtschaftskammer Hannover, ap. 43, o de 21 de febrero de 2006, asunto C-255/02, Halifax plc y otros v. Commissioners of Customs & Excise , ap. 72. A este respecto, resultan ilustrativas las palabras de la abogada general Ko......
  • Límites a la aplicación del régimen de neutralidad fiscal: la cláusula antiabuso contemplada en el Art. 15 de la directiva 2009/133/CE
    • European Union
    • Fiscalidad de las reorganizaciones empresariales en la Unión Europea. Estudio de la Directiva Fiscal de Fusiones
    • 1 January 2021
    ...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......
  • Neutralidad fiscal en la financiación de las empresas. El caso español
    • European Union
    • Estudios Tributarios Europeos No. 1-2010, March 2010
    • 1 March 2010
    ..., 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 ......
  • Contenido esencial y abuso de las libertades comunitarias
    • European Union
    • Las cláusulas anti-abuso específicas tributarias frente a las libertades de circulación de la Unión Europea
    • 7 November 2010
    ...Law of the European Court of Justice». Intertax, vol. 36, núm. 4, 2008, pág. 158. [206] STJUE del 21 de febrero de 2006, Halifax y otros (C-255/02, Rec. p. I-1609), ap. 68, y las en ella citadas: SSTJUE de 3 de marzo de 2005, Fini H (C-32/03, Rec. p. I-1599), ap. 32; de 23 de marzo de 2000,......
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