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European Union
Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc (C-210/04)
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37

Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc (C-210/04)

Judgment of 23 Mar 2006law://eu/cjeu/2004/c-210-04/para_37@2026-11-11

37As a branch, FCE IT does not have any endowment capital. Consequently, the risk associated with the economic activity lies wholly with the FCE Bank. Consequently, FCE IT is dependent upon that company and, with it, constitutes a single taxable person.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-210/04 · ECLI:EU:C:2006:196
Decided: 23 Mar 2006
Procedure: Preliminary reference · referred by the Corte Suprema di Cassazione (Italy)
Applicants: Ministero dell'Economia e delle Finanze; Agenzia delle Entrate
Defendant: FCE Bank plc
Rapporteur: P. Kūris
Advocate General: P. Léger
Bench: 5 judges
C.W.A. Timmermans, J. Makarczyk, R. Silva de Lapuerta, P. Kūris, G. Arestis
Language: Italian
Official: CURIA · EUR-Lex 62004CJ0210

Topics

Value added tax

History · 1 version

23 Mar 2006Reading

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 12: Freeport plc v Olle Arnoldsson (C-98/06)2 provisions; Gmina Wrocław v Minister Finansów (C-276/14); Attanasio Group Srl v Comune di Carbognano (C-384/08)2 provisions; Danske Bank A/S, Danmark, Sverige Filial v Skatteverket (C-812/19)2 provisions; JE v KF (C-249/19); IO v Inspecteur van de rijksbelastingdienst (C-420/18); Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances (C-165/17); TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-16/17)2 provisions; Skandia America Corp. (USA), filial Sverige v Skatteverket (C-7/13); Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État (C-388/11)2 provisions; Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (C-277/05)2 provisions; Stichting ROM-projecten v Staatssecretaris van Economische Zaken (C-158/06)2 provisions
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions; Roquette Frères SA v Direction des services fiscaux du Pas-de-Calais (C-88/99); Krüger GmbH & Co. KG v Hauptzollamt Hamburg-Jonas (C-334/95); R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden (C-16/93); Marks & Spencer plc v Commissioners of Customs & Excise (C-62/00); Kennemer Golf & Country Club v Staatssecretaris van Financiën (C-174/00); Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes - Arrangements for the refund of value added tax to taxable persons not established in the territory of the country; Elliniko Dimosio v Maria Karageorgou, Katina Petrova and Loukas Vlachos (C-78/02, C-79/02, C-80/02); 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