The Oxford Handbook of International Tax Law 9780192897688, 0192897683

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shiftin

4,333 91 95MB

English Pages 1185 Year 2023

Table of contents :
Cover
The Oxford Handbook of International Tax Law
Copyright
Contents
Table of Cases
Table of Legislation
List of Abbreviations
List of Contributors
Part I History and Scope of International Tax Law
1. The History of International Tax Law
2. From the ‘1920s Compromise’ to the ‘2020s Compromise’
3. Sources of Law and Legal Methods in International Tax Law
4. Jurisdictional Underpinnings of International Taxation
5. International Tax Law and Customary International Law
6. International Tax Law and its Influence on National Tax Systems
7. International Tax Law and Personal Nexus
8. International Tax Law and Low- and Middle-Income Countries
9. International Tax Law: Status Quo, Trends, and Perspectives
Part II Relationship Between International Tax Law and Other Legal and Social Spheres
10. International Tax Law and Private International Law
11. International Tax Law and Public International Law
12. International Tax Law and Corporate Law
13. International Tax Law and International Trade Law
14. International Tax Law and Economic Analysis of Law
15. International Tax Law and Language
16. Comparative Tax Law
Part III Selected Issues on Tax Treaties and International Tax Law
17. Qualification Conflicts and Tax Treaties
18. Triangular Cases and Tax Treaties
19. The Future of Avoiding Double Taxation
20. Charities in Tax Conventions
21. Exchange of Information and Tax Treaties
22. Beneficial Ownership and Tax Treaties
23. The Principal Purpose Test under Tax Treaty Law
24. Tax Treaties and Human Rights Law
25. Taxation of International Partnerships
26. Regional Double Tax Treaty Models
27. Unilateralism, Bilateralism, and Multilateralism in International Tax Law
28. Agents in International Tax Treaties
Part IV Legal Aspects of International Transfer Pricing
29. The Role of Article 9 OECD MC
30. OECD Transfer Pricing Guidelines and International Tax Law
31. Corresponding Adjustments
32. Transfer Pricing versus Formulary Apportionment
Part V The Europeanization of International Tax Law
33. The Role of the ECJ in the Development of International Tax Law
34. Tax Treaties and EU Fundamental Freedoms
35. State Aid and International Taxation
36. International Tax Law and the EEA/EFTA
37. Twenty-First Century Tax Challenges of the EU Candidate Countries
38. European Anti-Tax-Avoidance Regimes
39. Alternative Dispute Resolution in the European Union
Part VI Selected Issues of Cross-Border Indirect Taxation
40. Aspects of Cross-Border VAT: The EU Approach and Evolving Trends
41. Taxation of Imports
42. ‘White Supplies’ and Double Taxation in Cross-Border VAT Law
43. A Comparison Between EU VAT Law and the OECD International VAT/GST Guidelines
Part VII Recent International Tax Trends in Major Economies and Regions
44. The US Perspective on International Tax Law
45. The Chinese Perspective on International Tax Law
46. The Indian Perspective on International Tax Law
47. The Brazilian Perspective on International Tax Law
48. The German Perspective on International Tax Law
49. The Perspective of the EAC on International Tax Law
50. The Japanese Perspective on International Tax Law
Part VIII Emerging Issues and the Future of International Tax Law
51. The Emerging Consensus on Value Creation: Theory and Practice
52. The Allocation of Taxing Rights under Pillar One of the OECD Proposal
53. Effective Minimum Taxation under Pillar Two of the OECD Proposal (‘GloBE’)
54. Challenges of the Emerging International Tax Consensus for Low- and Middle-Income Countries
55. Global Tax Governance
56. The Future of Labour Taxation and the ‘Rise of the Robots’
57. Digitalization and the Future of VAT in the European Union
Index

Recommend Papers

The Oxford Handbook of International Tax Law 9780192652348, 9780192897688, 0192652346

International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shiftin

112 85 3MB Read more

The Oxford Handbook of International Refugee Law 9780198848639, 0198848633

This Handbook draws together leading and emerging scholars to provide a comprehensive critical analysis of international

118 32 10MB Read more

The Oxford Handbook of International Climate Change Law 9780199684601, 019968460X

Climate change presents one of the greatest challenges of our time, and has become one of the defining issues of the twe

113 110 7MB Read more

The Oxford Handbook of International Human Rights Law 9780199640133, 0199640130

The Oxford Handbook of International Human Rights Law provides an authoritative and original overview of one of the key

116 32 10MB Read more

The Oxford Handbook of Jurisdiction in International Law 9780198786146, 019878614X

The Oxford Handbook of Jurisdiction in International Law provides an authoritative and comprehensive analysis of the con

121 38 4MB Read more

The Oxford Handbook of International Refugee Law 9780192588333, 9780198848639, 0192588338

The Oxford Handbook of International Refugee Law is a comprehensive, critical work, which analyses the state of research

102 54 2MB Read more

The Oxford Handbook of International Climate Change Law 9780199684601, 019968460X

"Climate change presents one of the greatest challenges of our time, and has become one of the defining issues of t

103 63 26MB Read more

The Oxford Handbook of International Environmental Law 9780192589033, 9780198849155, 0192589032

The second edition of this leading reference work provides a comprehensive discussion of the dynamic and important field

104 40 4MB Read more

The Oxford Handbook of International Criminal Law 9780192558893, 9780198825203, 0192558897

In the past twenty years, international criminal law has become one of the main areas of international legal scholarship

99 85 2MB Read more

The Oxford Handbook of International Environmental Law 9780198849155, 019884915X

Taking stock of all the major developments in the field of international environmental law, this text explores core assu

115 4 39MB Read more

The Oxford Handbook of International Tax Law
9780192897688, 0192897683

Author / Uploaded
Florian Haase

0 0 0
Like this paper and download? You can publish your own PDF file online for free in a few minutes! Sign Up

File loading please wait...

Citation preview

T h e Ox f o r d H a n d b o o k o f

I N T E R NAT IONA L TAX L AW

The Oxford Handbook of

INTERNATIONAL TAX LAW Edited by

FLORIAN HAASE and GEORG KOFLER

Great Clarendon Street, Oxford, ox2 6dp, United Kingdom Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide. Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries © The Several Contributors 2023 The moral rights of the authors have been asserted First Edition published in 2023 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, by licence or under terms agreed with the appropriate reprographics rights organization. Enquiries concerning reproduction outside the scope of the above should be sent to the Rights Department, Oxford University Press, at the address above You must not circulate this work in any other form and you must impose this same condition on any acquirer Public sector information reproduced under Open Government Licence v3.0 (http://www.nationalarchives.gov.uk/doc/open-government-licence/open-government-licence.htm) Published in the United States of America by Oxford University Press 198 Madison Avenue, New York, NY 10016, United States of America British Library Cataloguing in Publication Data Data available Library of Congress Control Number: 2023933677 ISBN 978–0–19–289768–8 DOI: 10.1093/oxfordhb/9780192897688.001.0001 Printed and bound by CPI Group (UK) Ltd, Croydon, CR0 4YY Links to third party websites are provided by Oxford in good faith and for information only. Oxford disclaims any responsibility for the materials contained in any third party website referenced in this work.

Preface

It is with great pleasure and humility that we present The Oxford Handbook of International Tax Law. During the past roughly forty months, it has been a truly international endeavour with sixty-two authors from twenty-eight countries in all five continents, and we are grateful for this once-in-a-lifetime experience. All authors are distinguished scholars and experts, each of them contributing a unique and passionate perspective on a specific topic chosen by each author from a broader range of overarching fields that build the architecture of international tax law. There could not, indeed, be a better time for this Handbook. The past decade has seen numerous developments in international tax law that might lead the way to an entirely new era. Increased tax transparency, tackling ‘Base Erosion and Profit Shifting’, reconstruction of the network of bilateral tax treaties, renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, the push for minimum corporate taxation, and attempts at good tax governance are some expressions of this shift. This new era also demonstrates the increased influence of international ‘standard setters’ such as the OECD, the UN, and the EU. Each of these developments alone has the potential to be ‘disruptive’ to the traditional world of international tax law, but together they have the potential to reshape the international tax system even in a sustainable way. Against this background, this Handbook aims to provide a truly international and thorough review of the current status of international tax law, which on the one hand addresses the central issues in this field and on the other hand evaluates the perspectives and directions international tax law might and should take in the light of current developments. Hence, it is time to take stock of the underlying ideas dominating the current system, revisit extrinsic influences, and identify the major issues and trends in tax treaty law, transfer pricing, indirect tax law, and EU tax law. However, it also needs to be recognized that an international tax system has domestic foundations, which requires a comprehensive view on international tax trends in major economies and regions. This provides a sound basis for identifying the emerging issues and the potential future of international tax law. The Handbook therefore reflects a unique perspective from the international compromise of the 1920s, when the contours of the current international tax regime emerged, to the rising foundations of a potential compromise of the 2020s. The Handbook would not have been possible without the passion, determination, and commitment of many. First and foremost, we wish to thank all authors for being the most important part of this project. We are grateful to the reviewers for their

vi Preface initial approval of the concept of this project and for their valuable input in shaping and improving the Handbook. Work on the manuscripts has been finalized in mid-2022. Last, but certainly not least, this book would not have been possible without the engagement and support of Oxford University Press and its staff, namely Victoria Harris, Charlotte Holloway, Lisa Butts, Jamie Berezin, John Smallman, and Brian Stone. Thank you! Florian Haase and Georg Kofler Hamburg and Vienna Winter 2022/2023

Contents

Table of Cases Table of Legislation List of Abbreviations List of Contributors

xiii xxxi lxi lxvii

PA RT I H I STORY A N D S C OP E OF I N T E R NAT IONA L TAX L AW 1. The History of International Tax Law Marilyne Sadowsky

3

2. From the ‘1920s Compromise’ to the ‘2020s Compromise’ Roberto Bernales Soriano

21

3. Sources of Law and Legal Methods in International Tax Law Rainer Prokisch

45

4. Jurisdictional Underpinnings of International Taxation H. David Rosenbloom and Fadi Shaheen

65

5. International Tax Law and Customary International Law Elizabeth Gil García

73

6. International Tax Law and its Influence on National Tax Systems Craig Elliffe

87

7. International Tax Law and Personal Nexus Michael Dirkis

107

8. International Tax Law and Low-and Middle-Income Countries Akhilesh Ranjan

123

9. International Tax Law: Status Quo, Trends, and Perspectives Reuven S. Avi-Yonah

143

viii Contents

PA RT I I R E L AT ION SH I P B E T W E E N I N T E R NAT IONA L TAX L AW A N D OT H E R L E G A L A N D S O C IA L SP H E R E S 10. International Tax Law and Private International Law Polina Kouraleva-Cazals

159

11. International Tax Law and Public International Law Christiana HJI Panayi and Katerina Perrou

177

12. International Tax Law and Corporate Law Marcos André Vinhas Catão and Verônica Souza

197

13. International Tax Law and International Trade Law Servaas Van Thiel

213

14. International Tax Law and Economic Analysis of Law Werner Haslehner

231

15. International Tax Law and Language Florian Haase

249

16. Comparative Tax Law Marco Barassi

265

PA RT I I I SE L E C T E D I S SU E S ON TAX T R E AT I E S A N D I N T E R NAT IONA L TAX L AW 17. Qualification Conflicts and Tax Treaties Gianluigi Bizioli

285

18. Triangular Cases and Tax Treaties Paolo Arginelli

299

19. The Future of Avoiding Double Taxation Martin Berglund

319

20. Charities in Tax Conventions Sigrid Hemels

335

21. Exchange of Information and Tax Treaties Xavier Oberson

353

Contents ix

22. Beneficial Ownership and Tax Treaties Dietmar Gosch and Nadia Altenburg

373

23. The Principal Purpose Test under Tax Treaty Law Robert J. Danon

391

24. Tax Treaties and Human Rights Law Philip Baker

417

25. Taxation of International Partnerships Ton Stevens

433

26. Regional Double Tax Treaty Models Craig West

455

27. Unilateralism, Bilateralism, and Multilateralism in International Tax Law Miranda Stewart 28. Agents in International Tax Treaties Sunita Jogarajan

473 497

PA RT I V L E G A L A SP E C T S OF I N T E R NAT IONA L T R A N SF E R P R IC I N G 29. The Role of Article 9 OECD MC Miguel Teixeira de Abreu

517

30. OECD Transfer Pricing Guidelines and International Tax Law Yuri Matsubara and Clémence Garcia

535

31. Corresponding Adjustments Matthias Hofacker

555

32. Transfer Pricing versus Formulary Apportionment Georgios Matsos

571

PA RT V T H E E U ROP E A N I Z AT ION OF I N T E R NAT IONA L TAX L AW 33. The Role of the ECJ in the Development of International Tax Law Adrian Cloer

591

x Contents

34. Tax Treaties and EU Fundamental Freedoms Marjaana Helminen

609

35. State Aid and International Taxation Patricia Lampreave Márquez

629

36. International Tax Law and the EEA/EFTA Patrick Knörzer

645

37. Twenty-First Century Tax Challenges of the EU Candidate Countries Savina Mihaylova-Goleminova

663

38. European Anti-Tax-Avoidance Regimes Paloma Schwarz Martínez

679

39. Alternative Dispute Resolution in the European Union Isabelle Richelle

697

PA RT V I SE L E C T E D I S SU E S OF C RO S S - B OR DE R I N DI R E C T TAX AT ION 40. Aspects of Cross-Border VAT: The EU Approach and Evolving Trends Roberto Scalia

731

41. Taxation of Imports Thomas Bieber

747

42. ‘White Supplies’ and Double Taxation in Cross-Border VAT Law Heidi Friedrich-Vache

765

43. A Comparison Between EU VAT Law and the OECD International VAT/GST Guidelines Eleonor Kristoffersson

785

PA RT V I I R E C E N T I N T E R NAT IONA L TAX T R E N D S I N M AJ OR E C ON OM I E S A N D R E G ION S 44. The US Perspective on International Tax Law Kimberly A. Clausing

799

Contents xi

45. The Chinese Perspective on International Tax Law Bristar Mingxing Cao

821

46. The Indian Perspective on International Tax Law Kuntal Dave

841

47. The Brazilian Perspective on International Tax Law Fernando Souza de Man

863

48. The German Perspective on International Tax Law Gerhard Kraft

879

49. The Perspective of the EAC on International Tax Law Afton Titus

899

50. The Japanese Perspective on International Tax Law Masao Yoshimura

917

PA RT V I I I E M E RG I N G I S SU E S A N D T H E F U T U R E OF I N T E R NAT IONA L TAX L AW 51. The Emerging Consensus on Value Creation: Theory and Practice Allison Christians

937

52. The Allocation of Taxing Rights under Pillar One of the OECD Proposal Aitor Navarro

951

53. Effective Minimum Taxation under Pillar Two of the OECD Proposal (‘GloBE’) Joachim Englisch

969

54. Challenges of the Emerging International Tax Consensus for Low-and Middle-Income Countries Natalia Quiñones

991

55. Global Tax Governance Irma Mosquera Valderrama

1007

56. The Future of Labour Taxation and the ‘Rise of the Robots’ Georg Kofler

1025

xii Contents

57. Digitalization and the Future of VAT in the European Union Michael Tumpel

1041

Index

1059

Table of Cases

UNITED KINGDOM

Anson v Commissioners for Her Majesty’s Revenue and Customs [2015] UKSC 44�� 101n.92 Clark (Inspector of Taxes) v Oceanic Contractors Inc. [1983] 2 AC 130 (HL)�� 104n.105 DSG Retail Ltd & others v HMRC TC00001 [2009] UKFTT 31 (TC) ��183n.29 Government of India v Taylor [1955] AC 491�� 166n.39 Henderson v Henderson [1965] All ER 179�� 115n.34 Inco Europe Ltd. and Others v. First Choice Distribution (A Firm) and Others, [2000] UKHL 15�� 847n.19 Indofood International Finance Ltd. v JP Morgan Chase Bank [2006] EWCA Civ 158��381n.51, 382n.60 Pastoral Fin. Ass’n [1914] AC 1088 ��942–43n.14 Stock v Frank Jones (Tipton) Ltd., [1978] 1 W.L.R�� 847n.18 Udny v Udny (1869) LR I Sc & Div 441��115n.35 EUROPEAN UNION CASES European Commission Decision

European Commission Decision 1999/779/EC of 3 February 1999 [1999] OJ L305/27��649n.18 European Commission Decision of 21 October 2015, Case SA.38374, on state aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks, No. 2017/502/UE [2017] OJ L83�� 639, 639n.43, 641 European Commission Decision of 30 August 2016 on state aid, SA.38373 (2014/C), No. 2017/1283 [2017] OJ L187��641n.49 Court of Justice of the European Union

Case C-6/64 Flaminio Costa v ENEL�� 667n.13, 884n.3 Case C-45/64 Commission of the European Communities v. Italian Republic�� 659n.64 Case C-28/67 Firma Molkerei-Zentrale Westfalen/Lippe GmbH ��659n.58 Case C-29/69 Stauder��259n.40, 611n.16 Case C-8/74 Dassonville �� 620n.67 Case C-41/74 Yvonne van Duyn�� 787n.10 Case C-43/75 Defrenne ��596n.26 Case C-11/77 Patrick��596n.26 Case C-120/78 Cassis de Dijon �� 620n.66, 620n.67

xiv Table of Cases Case C-15/81 Gaston Schul Douane-expediteur BV�� 658n.57 Case C-258/81 Metallurgiki Halyps ��596n.26 Case C-283/81 CILFIT �� 259n.41, 888n.14 Case C-42/83 Dansk Denkavit��763n.52, 763n.53 Case C-270/83 Commission v. French Republic��228n.77, 610n.8, 612n.20, 623n.83, 624n.91 Case C-47/84 Staatssecretaris van Financiën �� 658n.57 Case C-168/84 Gunter Berkholz��735, 735n.29, 735n.30, 736, 736n.39, 736n.48, 737, 743n.100, 745n.108 Case C-248/84 Germany v Commission�� 648n.13 Case C-249/84 Profant�� 773n.25 Case C-127/86 Ledoux�� 773n.25 Case C-286/86 Deserbais�� 610n.7, 610n.11 Case C-81/87 Daily Mail��613n.25, 613n.26, 614n.31 Case C-102/87 France v. European Commission ��631n.11, 650n.20 Case C-142/87 Belgium v. European Commission��631n.11, 650n.21 Case C-235/87 Matteucci�� 610n.7, 610n.11 Case C-50/88 Kühne��775n.31 Case C-175/88 Biehl �� 613n.24 Joined Cases C-6/90 and C-9/90 Andrea Francovich and Danila Bonifaci & Others��885n.12 Case C-41/90 Klaus Höfner and Fritz Elser��631n.10 Case C-204/90 Bachmann��621–22, 621n.72 Case C-300/90 Commission v. Belgium �� 621n.72 Case C-193/91 Mohsche��775n.31 Case C-330/91 The Queen v. Inland Revenue Commissioners�� 228n.78, 621n.73 Opinion 1/92��647n.7 Case C-24/92 Corbiau �� 722n.147, 722n.148 Case C-68/92 Commission v. French Republic�� 773n.25 Joined Cases C-278/92 and C-280/92 Spain v. European Commission�� 631n.11, 649n.19 Case C-62/93 BP Soupergaz�� 755n.26 Case C-279/93 Schumacker�� 610n.9, 613n.23, 613n.24, 614n.29, 620n.65, 648n.11 Joined Cases Roders (C-367/93–377/93); Matteucci (235/87); Kortmann (32/80); and Gottardo (C-55/00) �� 616n.41, 617n.49 Case C-415/93 Bosman��613n.25 Case C-55/94 Gebhard��613n.25, 613n.27, 620n.67 Case C-80/94 Wielockx�� 613n.23, 622n.74, 622n.77 Case C-107/94 Asscher��613n.23, 614n.31, 621n.73 Case C-215/94 Mohr��766n.2 Case C-231/94 Faaborg-Gelting Linien A/S and Finanzamt Flensburg �� 736n.39, 736n.41 Case C-241/94 France v. European Commission ��632n.17, 632n.21

Table of Cases xv Case C-327/94 Dudda�� 732n.7 Case C-190/95 ARO Lease BV and Inspecteur van de Belastingdienst Grote Ondernemingen, Amsterdam (1997)��735n.30, 736n.42, 736n.46, 738–40, 738n.58 Case C-250/95 Futura�� 614n.29, 620n.67 Cases C-260/95 Commissioners of Customs and Excise v. DFDS A/S�� 735n.30, 738–40, 738n.57 Case C-296/95 EMU Tabac et al.�� 259n.41, 259n.42 Case C-337/95 Parfums Christian Dior �� 723n.149 Case C-118/96 Safir��613n.25, 613n.26 Case C-264/96 ICI �� 614n.31, 623n.80, 624n.91, 624n.93, 624n.94, 625n.102 Case C-336/96 Gilly �� 226n.64, 419n.7, 609n.1, 615n.33, 615n.34, 615n.36, 615n.37, 617n.51, 617n.52 Case C-390/96 Lease Plan Luxembourg SA �� 736n.43, 736n.46, 736n.48 Case C-48/97 Kuwait Petroleum��1052n.32 Case C-212/97 Centros�� 600n.43, 623n.80, 623n.86, 657n.50, 680n.8 Case C-294/97 Eurowings�� 623n.80, 623n.81, 623n.83, 624n.91 Case C-307/97 Compagnie de Saint-Gobain, Zweigniederlassung Deutschland��228n.74, 610n.9, 610n.10, 612n.20, 615n.33, 615n.36 Case C-311/97 Royal Bank of Scotland��228n.75, 613n.23 Case C-391/97 Gschwind��613n.23 Case C-35/98 Verkooijen��620n.67, 622n.74 Case C-55/98 Vestergaard ��614n.29 Case C-200/98 X AB and Y AB��614n.31 Case C-251/98 C. Baars��228n.74, 613n.26, 614n.31, 622n.74 Joined Cases C-397/98 and C-410/98 Metallgesellschaft��624n.91 Case C-415/98 Bakcsi��775n.31 Joined Cases C-446-469/98, C-471-472/98 and C-475-476/98, Open Skies�� 610n.5, 612n.22 Case C-110/99 Emsland Stärke��602n.59, 624n.94 Case C-143/99 Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH��630n.7 Case C-55/00 Compare to Gottardo�� 612n.22, 616n.45 Case C-136/00 Danner��621n.73, 623n.82 Case C-208/00 Überseering��614n.31 Case C-257/00 Givane et al.��259n.42 Case C-324/00 Lankhorst-Hohorst�� 607n.85, 620n.67, 623n.80, 624n.90, 624n.91, 624n.94 Case C-436/00 X and Y �� 620n.67, 622n.76, 624n.91 Case C-152/01 Kyocera�� 259n.41 Case C-167/01 Inspire Art ��623n.80 Case C-168/01 Bosal Holding �� 622n.74 Case C-185/01 Auto Lease Holland BV��776n.36

xvi Table of Cases Case C-209/01 Schilling��614n.31 Case C-364/01 Barbier��623n.80 Case C-422/01 Skandia and Ramstedt��621n.73, 623n.82, 623n.83 Case C-452/01 Ospelt und Schlössle Weissenberg �� 647n.4, 653n.31 Case C-9/02 de Lasteyrie du Saillant ��208n.58, 620n.67, 624n.94 Case C-224/02 Pusa��614n.31 Case C-255/02 Halifax and Others�� 602n.58, 623n.85, 624n.94, 669n.20 Case C-315/02 Lenz��623n.81, 624n.90 Case C-319/02 Manninen�� 622n.74, 654n.32 Case C-32/03 Fini H�� 669n.20 Case C-88/03 Portuguese Republic v. Commission of the European Communities�� 630n.6, 631n.14 Joined Cases C-182/03 and C-217/03 Kingdom of Belgium v. European Commission�� 638n.41 Case C-188/03 Junk��259n.40 Case C-253/03 CLT-UFA SA��228n.76 Case C-268/03 De Baeck��614n.31 Case C-376/03 D��612n.21, 616n.42 Case C-446/03 Marks & Spencer �� 620n.67, 621n.68, 624n.92, 624n.94, 647n.3 Case C-513/03 van Hilten��615n.36 Cases C-23/04, C-24/04, and C-25/04 Sfakianakis�� 594n.16 Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas�� 603n.64, 605–6, 605n.78, 620n.67, 623n.81, 624n.94, 624n.95, 624n.96, 625n.100, 625n.102, 680n.8 Case C-210/04 Ministero dell’Economia e delle Finanze, Agenzia delle Entrate��737n.54, 737n.56, 740n.74, 741, 741n.77 Case C-265/04 Bouanich��610n.7, 615n.36 Case C-290/04 Scorpio ��615n.36 Case C-374/04 Test Claimants in Class IV of the ACT Group Litigation ��615n.36, 616n.43, 617n.52, 626n.106 Case C-386/04 Stauffer�� 338, 338n.12 Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling �� 669n.20 Case C-470/04 N�� 615n.34, 615n.37, 615n.38, 617n.51 Case C-471/04 Keller Holding�� 650n.24 Case C-513/04 Kerckhaert and Morres�� 615n.33, 615n.34, 615n.37, 617n.51 Case C-520/04 Turpeinen��614n.31 Case C-524/04 Thin Capitalization Group Litigation Order��615n.34, 615n.37, 617n.51, 620n.67, 624n.94, 625n.101 Case C-101/05 Skatteverket�� 655n.41 Case C-111/05 Aktiebolaget NN �� 774n.27 Case C-167/05 Commission v. Sweden�� 659n.61 Case C-170/05 Denkavit�� 654, 654n.35

Table of Cases xvii Case C-231/05 Oy AA��615n.34, 615n.36, 620n.67, 621n.68 Case C-298/05 Columbus Container Services BVBA & Co.��325n.11, 450n.64, 605n.79, 617n.50, 618n.56, 618n.57 Case C-321/05 Kofoed�� 600n.43, 691n.73 Case C-379/05 Amurta�� 654, 654n.33 Case C-383/05 Talotta��613n.23, 613n.24 Case C-432/05 Unibet��595n.17 Case C-451/05 ELISA�� 655n.42 Case C-73/06 Planzer Luxembourg Sàrl ��735n.31, 735n.33, 736n.36 Case C-194/06 Orange European Smallcap Fund��616n.44, 617n.50 Case C-210/06 Cartesio�� 614n.31, 657n.51 Case C-293/06 Deutsche Shell��615n.35 Case C-414/06 Lidl��620n.67, 621n.68 Case C-487/06 British Aggregates �� 629n.1 Case C-43/07 Arens-Sikken��615n.36 Case C-157/07 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt ��320n.2, 613n.27, 615n.35, 615n.36, 620n.67 Case C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet�� 732n.7 Case C-303/07 Aberdeen��654n.34 Case C-318/07 Persche��774n.29 Case C-328/07 Persche��338, 338n.13 Case C-349/07 Sopropé�� 724n.156 Case C-521/07 Commission v Netherlands��656n.43 Case C-540/07 Commission v. Italy�� 654n.37 Case C-67/08 Block �� 617n.50 Joined Cases C-78-80/08 Paint Graphos and Others�� 631n.12 Case C-96/08 CIBA�� 617n.50 Case C-128/08 Damseaux �� 617n.50 Case C-182/08 Glaxo Wellcome �� 621n.68, 629n.1 Case C-230/08 Dansk Transport�� 753n.15 Case C-242/08 Swiss Re Germany Holding�� 773n.25 Case C-250/08 Commission v. Belgium�� 622n.75 Cases C-261/08 and C-348/08 Zurita García and Choque Cabrera �� 260n.44 Case C-311/08 SGI�� 621n.68 Case C-337/08 X Holding�� 621n.68 Joined Cases C-436/08 and C-437/08, Haribo��617n.52, 618n.58 Case C-511/08 Handelsgesellschaft Heinrich Heine�� 260n.47 Case С-2/09 Regionalna Mitnicheska Direktsia –Plovdiv�� 674 Case C-72/09 Établissements Rimbaud SA�� 655–56, 655n.39 Joined Cases C-106/09 P and C-107/09 P European Commission (C-106/09 P) and Kingdom of Spain (C-107/09 P)�� 632n.20, 649n.15, 685n.32

xviii Table of Cases Case C-155/09 Commission v. Greece ��613n.24, 647n.9 Case C-196/09 Miles�� 722n.144, 723n.149 Case C-253/09 Commission v. Hungary �� 622n.75 Case C-284/09 Commission v. Germany��654n.38 Case C-203/10 Direktsia “Obzhalvane i upravlenie na izpalnenieto” –Varna�� 674 Case C-218/10 ADV Allround Vermittlungs AG, in liquidation�� 732n.7 Case C-240/10 Schulz-Delzers ��618n.53, 619n.63 Case C-318/10 SIAT�� 625n.103 Case C-371/10 National Grid Indus ��208n.57, 621n.71, 657n.52 Case C-400/10-PPU J.McB�� 724n.159 Case C-412/10 Homawoo�� 260n.47 Case C-414/10 Véleclair�� 760n.45 Case C-417/10 3M Italia�� 686n.34 Case C-567/10 Inter-Environnement Bruxelles et al.�� 260n.45 Case C-617/10 Fransson�� 724n.158 Joined Cases C-621/10 and C-129/11 Balkan and Sea Properties ADSITS and Provadinvest OOD�� 674 Case C-35/11 Test Claimants in the FII Group Litigation 2�� 619n.59 Case C-48/11 A Oy �� 656n.44 Case C-80/11 and C-142/11 Mahagében and Dávid�� 669n.20 Case C-118/11 Eon Aset Menidjmunt OOD�� 674 Case C-234/11 TETS Haskovo AD �� 674 Case C-243/11 RVS Levensverzekeringen NV��660n.66 Case C-261/11 Commission v. Denmark �� 656n.46 Case C‑284/11 EMS-Bulgaria Transport OOD�� 674 Case C-285/11 Bonik EOOD �� 674 Joined Cases C-318/11 and C-319/11 Daimler AG, Widex A/S v. Skatteverket��738n.57, 738n.58 Case C-388/11 Le Crédit Lyonnais�� 732n.9 Case C-418/11 Texdata Software �� 724n.158 Case C-425/11 Ettwein ��612n.18 Case C-549/11 Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ —grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite ��674, 1052n.29 Case C-550/11 PIGI —Pavleta Dimova ET �� 674 Case C-642/11 Stroy trans EOOD�� 674 Case C-47/12 Kronos ��