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European Union
A.J. van der Kooy v Staatssecretaris van Financiën (C-181/97)
Judgment
Substance
36

A.J. van der Kooy v Staatssecretaris van Financiën (C-181/97)

Judgment of 28 Jan 1999law://eu/cjeu/1997/c-181-97/para_36@2026-11-12

36In accordance with Article 227(3) of the Treaty and Convention 64/533, the special arrangements for association set out in Part Four of the Treaty apply to the OCTs, including the Netherlands Antilles.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-181/97 · ECLI:EU:C:1999:32
Decided: 28 Jan 1999
Procedure: Preliminary reference
Applicant: A. J. van der Kooy
Defendant: Staatssecretaris van Financiën
Rapporteur: D. A. O. Edward
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 4 judges
J. C. Moitinho de Almeida, C. Gulmann, D. A. O. Edward, M. Wathelet
Language: Dutch
Official: CURIA · EUR-Lex 61997CJ0181

Topics

Association of the Overseas Countries and Territories External action Value added tax

History · 1 version

28 Jan 1999Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 2: TDC A/S v Teleklagenævnet and Erhvervs- og Vækstministeriet (C-327/15)2 provisions; Prunus SARL and Polonium SA v Directeur des services fiscaux (C-384/09)2 provisions
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Telemarsicabruzzo SpA and Others v Circostel, Ministero delle Poste e Telecomunicazioni and Ministero della Difesa (C-320/90, C-321/90, C-322/90); 91/482/EEC: Council Decision of 25 July 1991 on the association of the overseas countries and territories with the European Economic Community; Bernard Leplat v Territory of French Polynesia (C-260/90); Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal (15/81); Criminal proceedings against Italia Testa and Mario Modesti, intervener: Società Italiana degli Autori ed Editori (SIAE) (C-128/97); Criminal proceedings against Giorgio Domingo Banchero (C-157/92); A.J. van der Kooy v Staatssecretaris van Financiën (C-181/97); Banco de Fomento e Exterior SA v Amândio Maurício Martins Pechim, Maria da Luz Lima Barros Raposo Pechim and Confecções Têxteis de Vouzela Ldª (CTV) (C-66/97); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment