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- Las Cláusulas Anti-abuso Específicas Tributarias Frente a las Libertades de Circulación de la Unión Europea
Jurisprudencia analizada
Author | Rafael J. Sanz Gómez |
Profession | Departamento de Derecho Financiero y Tributario Universidad de Sevilla |
Pages | 191-195 |
Page191
STJUE de 5 de febrero de 1963, Van Gend en Loos (26/62, Rec. p. 3).
STJUE de 15 de junio de 1964, Costa/ENEL (6/64, Rec. p. 1141).
STJUE de 3 de diciembre de 1974, Van Binsbergen (33/74, Rec. p. 1299).
STJUE 9 de marzo de 1978, Simmenthal (106/77, Rec. p. 629).
STJUE de 7 de febrero de 1979, Knoors (115/78, Rec. p. 399).
STJUE de 20 de febrero de 1979, Rewe-Zentral, conocida como «Cassis de Dijon» (120/78, Rec. p. 649).
STJUE de 28 de enero de 1986, Comisión/Francia (270/83, Rec. p. 273).
STJUE de 4 de diciembre de 1986, Comisión/Alemania (205/84, Rec. p. 3755).
STJUE de 24 de marzo de 1988, Comisión/Italia (104/86, Rec. p. 1799).
STJUE de 27 de septiembre de 1988, Daily Mail and General Trust (81/87, Rec. p. 5483).
STJUE de 21 de diciembre de 1988, Van Eycke (267/86, Rec. p. 4769).
STJUE de 25 de julio de 1991, Factortame y otros (C-221/89, Rec. p. I-3905).
STJUE de 28 de enero de 1992, Bachmann (C-204/90, Rec. p. I-249).
STJUE de 28 de enero de 1992, Comisión/Bélgica (C-300/90, Rec. p. I-305).
STJUE de 3 de febrero de 1993, Veronica Omroep Organisatie (C-148/91, Rec. p. I-487).
STJUE de 31 de marzo 1993, Kraus (C-19/92, Rec. p. I-1663).
STJUE de 13 de junio de 1993, Commerzbank (C-330/91, Rec. p. I-4017).
Page192
STJUE de 9 de agosto de 1994, Lancry y otros (asuntos acumulados C-363/93 y C-407/93 a C-411/93, Rec. p. I-3957).
STJUE de 14 de febrero de 1995, Schumacker (C-279/93, Rec. p. I-225).
STJUE de 11 de agosto de 1995, Wielockx (C-80/94, Rec. p. I-2493).
STJUE de 14 de noviembre de 1995, Svensson y Gustavsson (C-484/93, Rec. p. I-3955).
STJUE de 30 de noviembre de 1995, Gebhard (C-55/94, Rec. p. I-4165).
STJUE de 7 de diciembre de 1995, Cámara de Comercio, Industria y Navegación de Ceuta (C-45/94, Rec. p. I-4385).
STJUE de 11 de junio de 1996, Denkavit Internationaal y otros (C-2/94, Rec. p. I-2827).
STJUE de 15 de mayo de 1997, Futura Participations y Singer (C-250/95, Rec. p. I-2471).
STJUE de 17 de julio de 1997, Leur-Bloem (C-28/95, Rec. 1997, p. I-4161).
STJUE de 28 de abril de 1998, Safir (C-118/96, Rec. p. I-1897).
STJUE de 12 de mayo de 1998, Gilly (C-336/96, Rec. p. I-2793).
STJUE de 12 de mayo de 1998, Kefalas (C-367/96, Rec. p. I-2843).
STJUE de 16 de julio de 1998, ICI (C-264/96, Rec. p. I-4695).
STJUE de 9 de marzo de 1999, Centros (C-212/97, Rec. p. I-3129).
STJUE de 29 de abril de 1999, Ciola (C-224/97, Rec. p. I-2517).
STJUE de 29 de abril de 1999, Royal Bank of Scotland (C-311/97, Rec. p. I-2651).
STJUE de 1 de junio de 1999, Konle (C-302/97, Rec. p.I-3099).
STJUE de 8 de julio de 1999, Baxter y otros (C-254/97, Rec. p. I-4809).
STJUE de 21 de septiembre de 1999, Saint-Gobain ZN (C-307/97, Rec. p. I-6161).
STJUE de 14 de octubre de 1999, Sandoz (C-439/97, Rec. p. I-7449).
STJUE de 26 de octubre de 1999, Eurowings Luftverkehr (C-294/97, Rec. p. I-7447).
STJUE de 23 de marzo de 2000, Diamantis (C-373/97, Rec. p. I-1705).
STJUE de 13 de abril de 2000, Baars (C-251/98, Rec. p. I-2787).
STJUE de 6 de junio de 2000, Verkooijen (C-35/98, Rec. p. I-4071).
STJUE de 12 de septiembre de 2000, Pavlov (asuntos acumulados C-180/98 y C-184/98, Rec. p. I-6451).
Page193
STJUE de 26 de septiembre de 2000, Comisión/Bélgica (C-478/98, Rec. p. I-7587).
STJUE de 14 de diciembre de 2000, Emsland-Stärke (C-110/99, Rec. p. I-11569).
STJUE de 14 de diciembre de 2000, AMID (C-141/99, Rec. p. I-11619).
STJUE de 8 de marzo de 2001, Metallgesellschaft y otros (C-397/98, Rec. p. I-1727).
STJUE de 15 de enero de 2002, Comisión/Italia (C-439/99, Rec. p. I-305).
STJUE de 5 de noviembre de 2002, Überseering (C-208/00, Rec. p. I-9919).
STJUE de...
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- Las cláusulas anti-abuso específicas tributarias frente a las libertades de circulación de la Unión Europea
- Abreviaturas
- Introducción. La función de las cláusulas anti-abuso específicas en la fiscalidad internacional
- Las cláusulas anti-abuso en el contexto de la tensión entre interés fiscal y mercado común
- Contenido esencial y abuso de las libertades comunitarias
- El principio de proporcionalidad en las medidas anti-abuso
- Conclusiones
- Bibliografía
- Jurisprudencia analizada
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