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--- belastingplicht:aanvang_economische_activiteit [2021/09/06 08:32] – avdoesum
+++ belastingplicht:aanvang_economische_activiteit [2025/10/05 18:09] (current) – [3.Jurisprudentie] avdoesum
@@ Line 16: / Line 16: @@
 ====3.	Jurisprudentie====
-  * Rompelman
+  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61998CJ0110|Gabalfrisa]] \\ HvJ 21 maart 2000, Gevoegde zaken C-110/98 tot C-147/98, Gabalfrisa SL e.a. tegen Agencia Estatal de Administración Tributaria (AEAT), ECLI:EU:C:2000:145, V-N 2000/22.12
-  * INZO
+  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61995CJ0037|Ghent Coal Terminal]] \\ HvJ 15 januari 1998, Zaak C-37/95, Belgische Staat tegen Ghent Coal Terminal NV, ECLI:EU:C:1998:1, V-N 1998/29.14
+  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61983CJ0268|Rompelman]] \\ HvJ 14 februari 1985, Zaak 268/83, D.A. Rompelman en E.A. Rompelman-Van Deelen tegen Minister van Financiën, ECLI:EU:C:1985:74, BNB 1985/315
+  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61994CJ0110|INZO]] \\ HvJ 29 februari 1996, Zaak C-110/94, Intercommunale voor zeewaterontzilting (INZO) tegen Belgische Staat, ECLI:EU:C:1996:67, V-N 1996/1396, p. 27
   * C‑734/19, ITH Comercial Timişoara
-  * C‑248/20, Skellefteå Industrihus AB
+  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CO0248&qid=1630909898219&from=EN|CJEU 18 May 2021, Case C-248/20, Skatteverket v Skellefteå Industrihus AB, ECLI:EU:C:2021:394]]
-  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CO0248&qid=1630909898219&from=EN|C‑672/16, Imofloresmira – Investimentos Imobiliários]]
+  * C‑672/16, Imofloresmira – Investimentos Imobiliários
-  *
+  * Schloßstraße
+  * Fini H
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