Taxation

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

97 records in EU in 1997

All countries United States · 53,051 European Union · 5,204 Ireland · 4,382 Austria · 4,153 United Kingdom · 3,280 France · 2,309 Germany · 1,779 Netherlands · 865 Belgium · 1 Search this topic

Records

Record· CJCELEX 61996CJ0063decided

Judgment of the Court (Fifth Chamber) of 29 May 1997.#Finanzamt Bergisch Gladbach v Werner Skripalle.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply.#Case C-63/96.

European Union · Court of Justice of the European Union · 29 May 1997

Record· CJCELEX 61995CJ0389decided

Judgment of the Court (Fifth Chamber) of 29 May 1997.#Siegfried Klattner v Elliniko Dimosio (Greek State).#Reference for a preliminary ruling: Dioikitiko Protodikeio Thessalonikis - Greece.#Tax exemptions applicable to temporary and permanent importation of means of transport - Directive 83/182/EEC.#Case C-389/95.

European Union · Court of Justice of the European Union · 29 May 1997

Bill· COD1997/0128(COD)rdg2

FISCALIS programme to reinforce the functioning of the indirect taxation system of the internal market

European Union · European Parliament · 28 May 1997

Report· CCCELEX 61995CC0408decided

Opinion of Mr Advocate General Tesauro delivered on 27 May 1997. # Eurotunnel SA and Others v SeaFrance. # Reference for a preliminary ruling: Tribunal de commerce de Paris - France. # Transitional arrangements for tax-free shops - Council Directives 91/680/EEC and 92/12/EEC - Assessment of validity. # Case C-408/95.

European Union · Court of Justice of the European Union · 27 May 1997

Report· CCCELEX 61996CC0141decided

Opinion of Mr Advocate General Léger delivered on 27 May 1997.#Finanzamt Osnabrück-Land v Bernhard Langhorst.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Value added tax - Interpretation of Articles 21(1)(c) and 22(3)(c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown.#Case C-141/96.

European Union · Court of Justice of the European Union · 27 May 1997

Record· CJCELEX 61995CJ0250decided

Judgment of the Court of 15 May 1997.#Futura Participations SA and Singer v Administration des contributions.#Reference for a preliminary ruling: Conseil d'Etat - Grand Duchy of Luxemburg.#Article 52 of the EEC Treaty - Freedom of establishment for companies and firms - Taxation of a branch's income - Apportionment of income.#Case C-250/95.

European Union · Court of Justice of the European Union · 15 May 1997

Regulation· RCELEX 31997R0865in force

Commission Regulation (EC) No 865/97 of 14 May 1997 fixing an export tax on cereal products

European Union · EUR-Lex · 14 May 1997

Proposal· PCCELEX 51997PC0215open

Proposal for a Council Decision authorizing the French Republic to extend the application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes

European Union · European Commission · 14 May 1997

Report· DCCELEX 51997DC0215open

Commission report to the Council presented in accordance with Article 2 of Council Decision 92/544/EEC of 23 November 1992 (application of measures derogating from Article 17 and Article 22(3), (4) and (5) of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes)

European Union · European Commission · 14 May 1997

Proposal· PCCELEX 51997PC0181open

Proposal for a COUNCIL DECISION AUTHORIZING THE FEDERAL REPUBLIC OF GERMANY TO CONCLUDE WITH THE CZECH REPUBLIC AN AGREEMENT CONTAINING MEASURES DEROGATING FROM ARTICLES 2 AND 3 OF THE SIXTH COUNCIL DIRECTIVE (77/388/EEC) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES

European Union · European Commission · 30 April 1997

Proposal· PCCELEX 51997PC0175open

Proposal for a European Parliament and Council Decision establishing a programme of Community action to reinforce the functioning of the indirect taxation systems of the internal market (Fiscalis programme)

European Union · European Commission · 23 April 1997

Report· DCCELEX 51997DC0166open

COMMISSION REPORT TO THE COUNCIL presented in accordance with Article 3 of Council Decision 93/110/EEC of 15 February 1993 (application of a measure derogating from Article 2 and 10 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes)

European Union · European Commission · 22 April 1997

Proposal· PCCELEX 51997PC0166open

Proposal for a COUNCIL DECISION authorizing the French Republic to extend the application of a measure derogating from Articles 2 and 10 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes

European Union · European Commission · 22 April 1997

Bill· CNS1997/0111(CNS)rdg1

Taxation of energy products

European Union · European Parliament · 9 April 1997

Report· DCCELEX 51997DC0009open

COMMUNICATION FROM THE COMMISSION - Environmental Taxes and Charges in the Single Market

European Union · European Commission · 26 March 1997

Proposal· PCCELEX 51997PC0120open

Proposal for a COUNCIL DECISION AUTHORISING IRELAND TO APPLY A MEASURE DEROGATING FROM ARTICLE 21 OF THE SIXTH DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES

European Union · European Commission · 21 March 1997

Report· CCCELEX 61996CC0037decided

Joined opinion of Mr Advocate General Tesauro delivered on 20 March 1997. # Paul Chevassus-Marche v Conseil régional de la Réunion. # Reference for a preliminary ruling: Tribunal administratif de Saint-Denis de La Réunion - France. # Dock dues (octroi de mer) - Fiscal rules applicable to the French overseas departments - Decision 89/688/EEC - Charges having an effect equivalent to a customs duty - Internal taxation. # Case C-212/96.

European Union · Court of Justice of the European Union · 20 March 1997

Report· CCCELEX 61995CC0389decided

Opinion of Mr Advocate General La Pergola delivered on 20 March 1997. # Siegfried Klattner v Elliniko Dimosio (Greek State). # Reference for a preliminary ruling: Dioikitiko Protodikeio Thessalonikis - Greece. # Tax exemptions applicable to temporary and permanent importation of means of transport - Directive 83/182/EEC. # Case C-389/95.

European Union · Court of Justice of the European Union · 20 March 1997

Report· CCCELEX 61995CC0283decided

Opinion of Mr Advocate General Jacobs delivered on 20 March 1997. # Karlheinz Fischer v Finanzamt Donaueschingen. # Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany. # Tax provisions - Sixth VAT Directive - Application to the organisation of unlawful games of chance - Determination of the taxable amount. # Case C-283/95.

European Union · Court of Justice of the European Union · 20 March 1997

Record· CJCELEX 61996CJ0013decided

Judgment of the Court (Fifth Chamber) of 20 March 1997.#Bic Benelux SA v Belgian State.#Reference for a preliminary ruling: Conseil d'Etat - Belgium.#Obligation to give prior notification under Directive 83/189/EEC - Technical regulations and specifications - Marking of products subject to environmental tax.#Case C-13/96.

European Union · Court of Justice of the European Union · 20 March 1997

Proposal· PCCELEX 51997PC0030open

Proposal for a Council Directive restructuring the Community framework for the taxation of energy products

European Union · European Commission · 12 March 1997

Report· CCCELEX 61995CC0330decided

Opinion of Mr Advocate General La Pergola delivered on 27 February 1997. # Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom. # VAT - Sixth Directive - Right to derogate provided for in Article 11C(1) - No refund for barter transactions in the case of non-payment. # Case C-330/95.

European Union · Court of Justice of the European Union · 27 February 1997

Report· CCCELEX 61996CC0063decided

Opinion of Mr Advocate General Fennelly delivered on 27 February 1997.#Finanzamt Bergisch Gladbach v Werner Skripalle.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply.#Case C-63/96.

European Union · Court of Justice of the European Union · 27 February 1997

Report· CCCELEX 61995CC0370decided

Opinion of Mr Advocate General Léger delivered on 27 February 1997. # Careda SA (C-370/95), Federación nacional de operadores de máquinas recreativas y de azar (Femara) (C-371/95) and Asociación española de empresarios de máquinas recreativas (Facomare) (C-372/95) v Administración General del Estado. # Reference for a preliminary ruling: Audiencia Nacional - Spain. # Tax on the use of gaming machines - Turnover tax - Passing on to consumers. # Joined cases C-370/95, C-371/95 and C-372/95.

European Union · Court of Justice of the European Union · 27 February 1997

Proposal· PCCELEX 51997PC0074open

Proposal for a COUNCIL DECISION authorizing the French Republic to extend the application of a measure derogating from Article 17 of the Sixth Council Directive (77/388/EEC)of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes

European Union · European Commission · 27 February 1997

Report· DCCELEX 51997DC0074open

REPORT FROM THE COMMISSION TO THE COUNCIL presented in accordance with Article 2 of Council Decision 93/109/EEC of 15 February 1993 (application of a measure 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes)

European Union · European Commission · 27 February 1997

Proposal· PCCELEX 51997PC0064open

Proposal for a COUNCIL DECISION AUTHORISING THE UNITED KINGDOM TO APPLY AN OPTIONAL MEASURE DEROGATING FROM ARTICLE 17 OF THE SIXTH DIRECTIVE (77/388/EEC) ON THE HARMONIZATION OF THE LAWS OF THE MEMBERS STATES RELATING TO TURNOVER TAXES

European Union · European Commission · 27 February 1997

Record· CJCELEX 61995CJ0260decided