How many times has Case C-446/04 been cited?

Case C-446/04 is cited by 2 judgment(s) in this dataset.

Case C-446/04

· cited by 2 · influence score 12/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

Case C-446/04

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Explained · 1Cited · 1

Explained — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…distinction falls to be made, however, between “economic” and “juridical” double taxation. Advocate General Geelhoed explained the difference in these terms in Case C-446/04 Test Claimants in the FII Group Litigation v Inland Revenue Commissioners [2007] STC 326:…”
Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…Ch 620, para 87; Test Claimants in the FII Group Litigation (Case C-446/04)[2012] 2 AC 436, para 205 and Littlewoods Retail Ltd v Revenue and Customs Comrs (Case C-591/10)[2012] STC 1714, para 25), including, consequently, the amounts…”