- Case C-4/94 BLP Group plc v Commissioners of Customs & Excise [1995] ECR I-00983, 24.
- Case C-108/99 Commissioners of Customs & Excise v Cantor Fitzgerald International [2001] ECR I-07257, 33.
- Case C-169/04 Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise [2006] ECR I-04027, 68; Case C-453/05 Volker Ludwig v Finanzamt Luckenwalde [2007] ECR I-05083, 35; Case C-124/07 JCM Beheer BV v Staatssecretaris van Financien [2008] ECR I-2101, 28. It is in particular this reference to the principle of neutrality which indicates that the CJEU follows a more economic approach.
- Case C-29/08 Skatteverket v AB SKF [2009] ECR I-10413, 41.
- Case C-259/11 DTZ Zadelhoff vof v Staatssecretaris van Financiën, not yet published, 25.
- See eg Case C-301/97, Kingdom of the Netherlands v Council of the European Union [2001] ECR I-08853, 43; Case C-255/02, Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise [2006] ECR I-01609, 72.
- Case 326/85, Kingdom of the Netherlands v Commission of the European Communities [1987] ECR 0509, 24; Case C-17/01, Finanzamt Sulingen v Walter Sudholz [2004] ECR I-04243, 34; Case C-255/02, Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise [2006] ECR I-01609, 72.
- After all, one of the CJEU's tasks is to interpret EU law.
- See eg Case C-445/05, Werner Haderer v Finanzamt Wilmersdorf [2007] ECR I-04841, 18; Case C-461/08, Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën [2009] ECR I-11079, 25.
- In the DTZ Zadelhoff ruling, there is no sign that it was argued that DTZ Zadelhoff was involved in the negotiation with respect to a transfer of a totality of assets (Arts 19 and 29 VAT Directive 2006).
What looks like a duck is a duck: economic purpose and legal reality in EU VAT law
(DTZ Zadelhoff v Staatssecretaris van Financiën)
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