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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

59 records in EU in 1996

Records

Report· CCCELEX 61994CC0126decided

Opinion of Mr Advocate General Tesauro delivered on 29 February 1996.#Société Cadi Surgelés, Société Sofrigu, Société Sofroi and Société Sofriber v Ministre des Finances and Directeur général des douanes.#Reference for a preliminary ruling: Tribunal d'instance du 12ème arrondissement de Paris - France.#Free movement of goods - Common Customs Tariff - Common commercial policy - Fiscal rules applicable to French overseas départements - Goods from non-member countries.#Case C-126/94.

European Union · Court of Justice of the European Union · 29 February 1996

Report· CCCELEX 61994CC0306decided

Opinion of Mr Advocate General Lenz delivered on 15 February 1996. # Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget. # Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France. # Value added tax - Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion. # Case C-306/94.

European Union · Court of Justice of the European Union · 15 February 1996

Record· CJCELEX 61994CJ0197decided

Judgment of the Court of 13 February 1996.#Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère.#Reference for a preliminary ruling: Tribunal de grande instance de Dax and Tribunal de grande instance de Quimper - France.#Article 7(1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption.#Joined cases C-197/94 and C-252/94.

European Union · Court of Justice of the European Union · 13 February 1996

Report· CCCELEX 61993CC0302decided

Opinion of Mr Advocate General Tesauro delivered on 1 February 1996. # Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen. # Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands. # Value added tax - Interpretation of Article 17(2) and (3)(a) of Directive 77/388/EEC and of Article 3(b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country. # Case C-302/93.

European Union · Court of Justice of the European Union · 1 February 1996

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