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

JurisdictionEuropean Union
CourtCourt of Justice (European Union)
Writing for the Courtvon Bahr
ECLIECLI:EU:C:2006:121
Celex Number62002CJ0255
Docket NumberC-255/02
Procedure TypeReference for a preliminary ruling
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20 practice notes
  • Opinion of Advocate General Hogan delivered on 4 March 2021.
    • European Union
    • Court of Justice (European Union)
    • 4 March 2021
    ...pratiques abusives, tel qu’appliqué en matière de TVA par la jurisprudence issue de l’arrêt du 21 février 2006, Halifax e.a. (C 255/02, EU:C:2006:121) ne constitue pas une règle établie par une directive, mais un principe général du droit. Voir à cet effet, arrêt du 22 novembre 2017, Cussen......
  • Opinion of Advocate General Bobek delivered on 23 April 2020.
    • European Union
    • Court of Justice (European Union)
    • 23 April 2020
    ...sul divieto di comportamenti abusivi nell’ambito della disciplina dell’IVA, sentenze del 21 febbraio 2006, Halifax e a. (C‑255/02, EU:C:2006:121), e del 22 novembre 2017, Cussens e a. (C‑251/16, EU:C:2017:881). Tuttavia, indubbiamente, il principio del divieto di comportamenti abusivi non è......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...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 35), of 6 A......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...paragraph 35; of 6 April 2006, Agip Petroli, C‑456/04, EU:C:2006:241, paragraph 20; of 21 February 2006, Halifax and Others, C‑255/02, EU:C:2006:121, paragraphs 68 and 69; of 9 March 1999, Centros, C‑212/97, EU:C:1999:126, paragraph 24 and the case-law cited; see also my Opinion in Kofoed, ......
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23 cases
  • Opinion of Advocate General Hogan delivered on 4 March 2021.
    • European Union
    • Court of Justice (European Union)
    • 4 March 2021
    ...pratiques abusives, tel qu’appliqué en matière de TVA par la jurisprudence issue de l’arrêt du 21 février 2006, Halifax e.a. (C 255/02, EU:C:2006:121) ne constitue pas une règle établie par une directive, mais un principe général du droit. Voir à cet effet, arrêt du 22 novembre 2017, Cussen......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...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 35), of 6 A......
  • Opinion of Advocate General Kokott delivered on 1 March 2018.
    • European Union
    • Court of Justice (European Union)
    • 1 March 2018
    ...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 Opinion in Kofo......
  • Opinion of Advocate General Bobek delivered on 23 April 2020.
    • European Union
    • Court of Justice (European Union)
    • 23 April 2020
    ...sul divieto di comportamenti abusivi nell’ambito della disciplina dell’IVA, sentenze del 21 febbraio 2006, Halifax e a. (C‑255/02, EU:C:2006:121), e del 22 novembre 2017, Cussens e a. (C‑251/16, EU:C:2017:881). Tuttavia, indubbiamente, il principio del divieto di comportamenti abusivi non è......
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1 books & journal articles
  • Elusión tributaria y mercado comúnveinticinco años después de maastricht
    • European Union
    • El mercado único en la Unión Europea Armonización y elusión fiscal las dos caras de una Unión Europea sin fronteras, José Manuel Macarro Osuna
    • 1 January 2019
    ...de 14 de diciembre 2000, Emsland-Stärke, C-110/99, ECLI:EU:C:2000:695. 13Sentencia de 21 de febrero de 2006, Halifax y otros, C-255/02, ECLI:EU:C:2006:121. 14Sentencia de 21 de febrero de 2008, Part Service, C-425/06, — 801 — Parte 6. Armonización y elusión fiscal las dos caras de una Unión......