CiteTEXT
...jurisprudence. The first of the cases to which he referred was Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99). In particular he drew attention to paragraphs...] Turning to the European law, the cases of Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas and Halifax plc v The Commissioners of Excise and Customs had already been...
...footnote to the judgment of the European Court of Justice in Case C-110/99, Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas [2000] ECR I-11569. That case...
...two cases among many. 12. In Case C-110/99, Emsland St rke v Hauptzollamt Hamburg-Jonas, [2000] ECR I-11569, paras 52-53 the Court of Justice stated: "A...Justice in Case C-110/99, Emsland St rke v Hauptzollamt Hamburg-Jonas. By using the word "artificial" the Court must be taken to have meant engaging in transactions which have no commercial purpose...Hamburg-Jonas and in C-255/02, Halifax. Obtaining an Advantage Contrary to the Objectives of the Applicable Community Law17. In contending that MSL's actions amounted to...
...GmbH v Hauptzollamt Hamburg-Jonas (Joined Cases C-201/10 and C-202/10) [2011] ECR I-3545, CJEU ( Fleischhandel ). It concerned the.... Firma Ernst Kollmer Fleischimport und-export v Hauptzollamt Hamburg-Jonas (Case C-59/14) EU.C:2015:660 ( Kollmer ) was also about article ...2988/95 in issue in Ze Fu Fleischhandel GmbH v Hauptzollamt Hamburg-Jonas (Joined Cases C-201/10 and C-202/10...
...commercial purpose? The cases which found this formulation of the law are as follows: 25. Firstly, in case C-110/99 Emsland St rke v Hauptzollamt Hamburg-Jonas [2006] ECR I...Hauptzollamt Hamburg-Jonas. By using the word 'artificial' the Court must be taken to have meant engaging in transactions which have no commercial purpose other than the obtaining of the advantage in...
...issue. Broadly, following Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas [2000] EUECJ C-110/99) a two-stage process test is to be applied: first an objective...Emsland-Sta¨rke GmbH v Hauptzollamt Hamburg-Jonas [2000] ECR I-11569. In Emsland-Stärke the CJEU, having reviewed the earlier case law, propounded the...
...the Court of Justice in Cases C-201/10 Ze Fu Fleischhandel GmbH v Hauptzollamt Hamburg-Jonas [2011] ECR I-03545 and C-427/14 Valsts...to doubt: see Case C-59/14 Firma Ernst Kollmer Fleisch Import und -export v Hauptzollamt Hamburg-Jonas ECLI:EU:C:2015:396 at [45] of the Opinion of the Advocate General.../99 Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas [2000] ECR I-11569. The Court of Justice stated at [51] to [53]: " it is clear from the case...
.... As was stated by Advocate General Reischl in his opinion in Case 125/75 Eier-Kontor v Hauptzollamt Hamburg-Jonas, [1977] ECR 771 at page 788, "the object of the...
...fiscal rights and obligations in Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99) [2000] ECR I-11569. An exporter was refused a rebate of...
...context in which it occurs and the objective pursued by the rules of which it is part.” (See for example Case 292/82 Merck v Hauptzollamt Hamburg-Jonas [1983...
...-St rke GmbH v Hauptzollamt Hamburg-Jonas [2000] ECR I-11569 (cited in Pendragon at [6]) in which the court described the principle of abuse of rights as...
...Secretary of State for Home Department, para. 24, Case C-212/97 Centros Ltd v. Erhvervs 240/25; Case C-110/99 Emsland- Stärke GmbH v. Hauptzollamt Hamburg-Jonas, Case C-359/16 Ömer Altun...
...., applying the CJEU decision in Case C-110/99 Emsland-Stärke v. Hauptzollamt Hamburg-Jonas said: “Given the abuse of rights that presents there is no basis on which the court could now...
...input tax refund was not due. They cited for that proposition the judgment in Emsland-St rke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99) [2000] ECR I...
...Nordgetreide v. Hauptzollamt Hamburg-Jonas (1985) ECR 3127. In that case the European Court held that "Monetary compensation amounts were...
...Gipswerke v Hauptzollamt Hamburg-Jonas [1980] ECR 1183 at para 5. 49. Further, the text of a provision of EU legislation comprises all authentic versions expressed...
...case before it: see Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (Case C-15 515/03) [2005] All ER (D) 306, [40...reduction of the tax burden: see, to that effect, Emsland Stärke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99) [2000] ECR 1-11569, 35...
...cannot rely on recitals in those instruments to establish a claim that they are EU law in support of her claim. The CJEU case of Deutsches Milch-Kontor v Hauptzollamt Hamburg-Jonas (C...
...Hauptzollamt Hamburg-Jonas (Case C-210/00) [2002] ECR I-6453, paras 35, 44, 49 and 52).29. I have already indicated that, in general, the EU does not have...
...…" I was referred also to Stolting v. Hauptzollamt Hamburg-Jonas [1979] ECR 713 at paragraph 7 and Biovilac v. EEC [1984] ECR 4057 at...