Number of cases brought before the European Court of Justice relating to tax

La solicitud fue exitosa.

Dear European Court of Justice,

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:

I would like to know what number of cases brought before the European Court of Justice involved tax disputes in the year to December 31 2011 and for the five previous years.

I would also like to know how many of these cases involved Her Majesty's Revenue and Customs (HMRC)of the UK. I would like these figures for the year to December 31 2011 and for the previous five years.

Yours faithfully,

Tom Renshaw

Tribunal de Justicia de la Unión Europea

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Registry ECJ, Tribunal de Justicia de la Unión Europea

Dear Mr Renshaw,

In response to your request I can furnish you with the following information concerning tax disputes:

In the year 2011 47 cases concerning tax were introduced before the Court, of which 6 were cases brought by the Commission against a Member State and the remaining 41 were preliminary references. One of those references concerned the Commissioners for HM Revenue & Customs.

In the years 2006-2010 261 cases concerning tax were introduced, 45 of which were cases brought by the Commission against a Member State and 216 of which were preliminary references. Of the preliminary references 19 concerned the Commissioners for HM Revenue and Customs, 12 the Commissioners for Customs & Excise, and 1 case concerned the Commissioners of Inland Revenue.

For other statistics please see the publiction on the Court's Website.

I hope that this information is of assistance to you.

Yours sincerely,

Lynn Hewlett
Principal Administrator
ECJ Registry