Taxation

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

79 records in EU in 1998

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

Proposal· PCCELEX 51998PC0324(02)open

Proposal for a Council Regulation (ECSC, EC, Euratom) amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities

European Union · European Commission · 20 May 1998

Proposal· PCCELEX 51998PC0295open

Proposal for a Council Directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the Community

European Union · European Commission · 20 May 1998

Report· DCCELEX 51998DC0320open

Commission report on the structure and rates of excise duty laid down by Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes and by Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes

European Union · European Commission · 15 May 1998

Proposal· PCCELEX 51998PC0320open

Proposal for a Council Directive amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco

European Union · European Commission · 15 May 1998

Report· CCCELEX 61997CC0149decided

Opinion of Mr Advocate General Cosmas delivered on 14 May 1998.#The Institute of the Motor Industry v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature.#Case C-149/97.

European Union · Court of Justice of the European Union · 14 May 1998

Record· CJCELEX 61996CJ0336decided

Judgment of the Court of 12 May 1998.#Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.#Reference for a preliminary ruling: Tribunal administratif de Strasbourg - France.#Articles 6, 48 and 220 of the EC Treaty - Equal treatment - Bilateral convention for the avoidance of double taxation - Frontier workers.#Case C-336/96.

European Union · Court of Justice of the European Union · 12 May 1998

Report· CCCELEX 61995CC0018decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 30 April 1998. # F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland. # Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. # Freedom of movement for workers - Combined assessment covering income tax and social security contributions - Non-applicability to workers who transfer their residence from one Member State to another of a social contributions ceiling applicable to workers who have not exercised their right to freedom of movement - Possible offsetting by income tax advantages - Possible incompatibility with Community law - Consequences. # Case C-18/95.

European Union · Court of Justice of the European Union · 30 April 1998

Record· CJCELEX 61996CJ0037decided

Judgment of the Court of 30 April 1998.#Sodiprem SARL and Others (C-37/96) and Roger Albert SA (C-38/96) v Direction générale des douanes.#Reference for a preliminary ruling: Tribunal d'instance de Paris - 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.#Joined cases C-37/96 and C-38/96.

European Union · Court of Justice of the European Union · 30 April 1998

Report· CCCELEX 61996CC0308decided

Opinion of Mr Advocate General Léger delivered on 30 April 1998. # Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel. # References for a preliminary ruling: High Court of Justice, Queen's Bench Division and Value Added Tax and Duties Tribunal, London - United Kingdom. # VAT - Article 26 of the Sixth VAT Directive - Scheme for travel agents and tour operators - Hotel undertakings - Accommodation and travel package - Basis of calculation of the margin. # Joined cases C-308/96 and C-94/97.

European Union · Court of Justice of the European Union · 30 April 1998

Report· CCCELEX 61996CC0343decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 28 April 1998. # Dilexport Srl v Amministrazione delle Finanze dello Stato. # Reference for a preliminary ruling: Pretura circondariale di Bolzano, Sezione Distaccata di Vipiteno - Italy. # Internal taxes contrary to Article 95 of the Treaty - Recovery of sums paid but not due - National rules of procedure. # Case C-343/96.

European Union · Court of Justice of the European Union · 28 April 1998

Record· CJCELEX 61996CJ0118decided

Judgment of the Court of 28 April 1998.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.

European Union · Court of Justice of the European Union · 28 April 1998

Record· COCELEX 61997CO0174decided

Order of the Court (Fourth Chamber) of 25 March 1998.#Fédération française des sociétés d'assurances, Union des sociétés étrangères d'assurances, Groupe des assurances mutuelles agricoles, Fédération nationale des syndicats d'agents généraux d'assurances, Fédération française des courtiers d'assurances et de réassurances and Bureau international des producteurs d'assurances et de réassurances v Commission of the European Communities.#State aid - Appeal - Tax concessions granted to La Poste - Insurance products.#Case C-174/97 P.

European Union · Court of Justice of the European Union · 25 March 1998

Proposal· PCCELEX 51998PC0184open

Proposal for a Council Decision authorising the Kingdom of Spain to apply a measure derogating from Articles 2 and 28A(1) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes

European Union · European Commission · 25 March 1998

Record· TOCELEX 61994TO0175decided

Order of the Court of First Instance (Fifth Chamber) of 24 March 1998.#International Procurement Services SA v Commission of the European Communities.#Taxation of costs.#Case T-175/94 (92).

European Union · Court of Justice of the European Union · 24 March 1998

Report· CCCELEX 61997CC0003decided

Opinion of Mr Advocate General Léger delivered on 12 March 1998.#Criminal proceedings against John Charles Goodwin and Edward Thomas Unstead.#Reference for a preliminary ruling: Court of Appeal (England) - United Kingdom.#Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive 77/388/EEC - Scope - Supply of counterfeit perfume products.#Case C-3/97.

European Union · Court of Justice of the European Union · 12 March 1998

Record· CJCELEX 61997CJ0175decided

Judgment of the Court (Fifth Chamber) of 5 March 1998.#Commission of the European Communities v French Republic.#Directive 93/89/EEC on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures - Non-transposition.#Case C-175/97.

European Union · Court of Justice of the European Union · 5 March 1998

Proposal· PCCELEX 51998PC0067open

Proposal for a Council Directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States

European Union · European Commission · 4 March 1998

Regulation· RCELEX 31998R0507open

COMMISSION REGULATION (EC) No 507/98 of 3 March 1998 amending Regulation (EC) No 1339/97 opening an invitation to tender for the refund or the tax for the export of common wheat to all third countries except Ceuta, Melilla and certain ACP States

European Union · EUR-Lex · 3 March 1998

Proposal· PCCELEX 51997PC0725(03)open

Proposal for a Council Regulation (EC, ECSC, Euratom) amending Regulation (EEC, Euratom, ECSC) No 260/68 which lays down the conditions and procedure for applying the tax for the benefit of the European Communities

European Union · European Commission · 20 February 1998

Record· CJCELEX 61996CJ0212decided

Judgment of the Court of 19 February 1998.#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 · 19 February 1998

Record· CJCELEX 61996CJ0318decided

Judgment of the Court (Fifth Chamber) of 19 February 1998.#SPAR Österreichische Warenhandels AG v Finanzlandesdirektion für Salzburg.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Article 33 of the Sixth Directive - Turnover taxes - Levy to finance chambers of commerce ("Kammerumlage").#Case C-318/96.

European Union · Court of Justice of the European Union · 19 February 1998

Report· CCCELEX 61996CC0361decided

Opinion of Mr Advocate General Cosmas delivered on 12 February 1998. # Société générale des grandes sources d'eaux minérales françaises v Bundesamt für Finanzen. # Reference for a preliminary ruling: Finanzgericht Köln - Germany. # Value added tax - Interpretation of Article 3(a) of the Eighth Council Directive 79/1072/EEC - Obligation of taxpayers not established in the country concerned to annex the original invoices or import documents to applications for a refund of the tax - Possibility of annexing a duplicate where the original has been lost for reasons beyond the control of the taxpayer. # Case C-361/96.

European Union · Court of Justice of the European Union · 12 February 1998

Proposal· PCCELEX 51998PC0030open

Proposal for a Council Directive governing the tax treatment of private motor vehicles moved permanently to another Member State in connection with a transfer of residence or used temporarily in a Member State other than that in which they are registered

European Union · European Commission · 10 February 1998

Record· CJCELEX 61995CJ0280decided

Judgment of the Court (Sixth Chamber) of 29 January 1998.#Commission of the European Communities v Italian Republic.#State aid - Fiscal bonus on certain taxes - Recovery of aid - Not absolutely impossible.#Case C-280/95.

European Union · Court of Justice of the European Union · 29 January 1998

Record· TJCELEX 61994TJ0067decided

Judgment of the Court of First Instance (Second Chamber, extended composition) of 27 January 1998.#Ladbroke Racing Ltd v Commission of the European Communities.#Action for annulment - State aid - Market in bet-taking - Article 92(1) and (3) of the EC Treaty - Concept of aid - Tax measures - Obligation to refund.#Case T-67/94.

European Union · Court of Justice of the European Union · 27 January 1998

Report· AGCELEX 51998AG0226(04)open

COMMON POSITION (EC) No 10/98 adopted by the Council on 26 January 1998 with a view to adopting Decision No 98/../EC of the European Parliament and of the Council establishing a programme of Community action to improve the indirect taxation systems of the internal market (Fiscalis programme)

European Union · Council of the European Union · 26 January 1998

Report· CCCELEX 61996CC0319decided

Opinion of Mr Advocate General Jacobs delivered on 22 January 1998. # Brinkmann Tabakfabriken GmbH v Skatteministeriet. # Reference for a preliminary ruling: Østre Landsret - Denmark. # Tax on the consumption of manufactured tobacco - Directive 79/32/EEC - Cigarettes - Smoking tobacco - Concept - Non-contractual liability of a Member State for breach of Community law. # Case C-319/96.

European Union · Court of Justice of the European Union · 22 January 1998

Record· CJCELEX 61995CJ0037decided

Judgment of the Court (Second Chamber) of 15 January 1998.#Belgische Staat v Ghent Coal Terminal NV.#Reference for a preliminary ruling: Hof van Cassatie - Belgium.#Value added tax - Sixth VAT Directive - Article 17 - Right to deduct - Adjustment of deductions.#Case C-37/95.

European Union · Court of Justice of the European Union · 15 January 1998

Report· DCCELEX 51997DC0722open

Report from the Commission to the Council and the European Parliament on the execution of the Matthaeus- Tax Programme from 1 January 1996 to 31 December 1996 - (Article 11 of the Council Decision of 29 October 1993)

European Union · European Commission · 7 January 1998

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