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European Union
A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 (C-28/95)
Judgment
The second question
The second question (a) to (d)
43

A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 (C-28/95)

Judgment of 17 Jul 1997law://eu/cjeu/1995/c-28-95/para_43@2026-11-11

43In the absence of more detailed Community provisions concerning application of the presumption mentioned in Article 11(l)(a), it is for the Member States, observing the principle of proportionality, to determine the provisions needed for the purposes of applying this provision.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Full Court
Case: C-28/95 · ECLI:EU:C:1997:369
Decided: 17 Jul 1997
Procedure: Preliminary reference
Applicant: A. Leur-Bloem
Defendant: Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2
Rapporteur: P. Jann
Advocate General: F. G. Jacobs
Bench: 12 judges
G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray, L. Sevón (Presidents of Chambers), C. N. Kakouris, P. J. G. Kapteyn, C. Gulmann, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P. Jann, H. Ragnemalm
Language: Dutch
Official: CURIA · EUR-Lex 61995CJ0028

Topics

Approximation of laws Law governing the institutions Taxation

History · 1 version

17 Jul 1997Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Cited by 16: United Antwerp Maritime Agencies (Unamar) NV v Navigation Maritime Bulgare (C-184/12)2 provisions; Fernand Ullens de Schooten v État belge (C-268/15); I.G.I. Srl v Maria Grazia Cicenia and Others (C-394/18); K and B v Staatssecretaris van Veiligheid en Justitie (C-380/17); IN and JM v Belgische Staat (C-469/18, C-470/18); GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-318/22); Generics (UK) Ltd and Others v Competition and Markets Authority (C-307/18); Criminal proceedings against Alfonso Verlezza and Others (C-487/17, C-488/17, C-489/17)3 provisions; Amt Azienda Trasporti e Mobilità SpA and Others v Atpl Liguria - Agenzia regionale per il trasporto pubblico locale SpA and Regione Liguria (C-328/17); C and A v Staatssecretaris van Veiligheid en Justitie (C-257/17); Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern (C-504/16, C-613/16); Euro Park Service v Ministre des finances et des comptes publics (C-14/16)2 provisions; José María Pérez Retamero v TNT Express Worldwide Spain SL and Others (C-97/16)3 provisions; Tevfik Isbir v DB Services GmbH (C-522/12)2 provisions; Allianz Hungária Biztosító Zrt. and Others v Gazdasági Versenyhivatal (C-32/11)2 provisions; 3D I Srl v Agenzia delle Entrate — Ufficio di Cremona (C-207/11)2 provisions
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016); Dieter Kraus v Land Baden-Württemberg (C-19/92); Kleinwort Benson Ltd v City of Glasgow District Council (C-346/93); A. Fournier and others v V. van Werven, Bureau central français and others (C-73/89); Federazione Italiana dei Consorzi Agrari v Azienda di Stato per gli Interventi nel Mercato Agricolo (C-88/91); Thomasdünger GmbH v Oberfinanzdirektion Frankfurt am Main (166/84); Criminal proceedings against Gérard Tomatis and Christian Fulchiron (C-384/89); Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States; Krystyna Gmurzynska-Bscher v Oberfinanzdirektion Köln (C-231/89); Massam Dzodzi v Belgian State (C-297/88, C-197/89)