Taxation

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70 records in EU in 1999

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 61997CJ0311decided

Judgment of the Court (Fifth Chamber) of 29 April 1999.#Royal Bank of Scotland plc v Elliniko Dimosio (Greek State).#Reference for a preliminary ruling: Dioikitiko Protodikeio Peiraios - Greece.#Freedom of establishment - Tax legislation - Tax on company profits.#Case C-311/97.

European Union · Court of Justice of the European Union · 29 April 1999

Regulation· RCELEX 31999R0879open

Commission Regulation (EC) No 879/1999 of 28 April 1999 amending Regulation (EC) No 2004/98 opening an invitation to tender for the refund or the tax for the export of common wheat to certain ACP States

European Union · EUR-Lex · 28 April 1999

Record· CJCELEX 61997CJ0048decided

Judgment of the Court of 27 April 1999.#Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Sales promotion scheme - Goods supplied on redemption of vouchers - Supply for consideration - Price discounts and rebates - Definition.#Case C-48/97.

European Union · Court of Justice of the European Union · 27 April 1999

Record· CJCELEX 61998CJ0109decided

Judgment of the Court (First Chamber) of 22 April 1999.#CRT France International SA v Directeur régional des impôts de Bourgogne.#Reference for a preliminary ruling: Tribunal administratif de Dijon - France.#Tax on the supply of CB sets - Charge having equivalent effect - Internal taxation - Applicability of the prohibition thereof of trade with non-member countries.#Case C-109/98.

European Union · Court of Justice of the European Union · 22 April 1999

Proposal· PCCELEX 51999PC0165open

Amended 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 · 15 April 1999

Report· CCCELEX 61998CC0229decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 25 March 1999. # Georges Vander Zwalmen and Elisabeth Massart v Belgian State. # Reference for a preliminary ruling: Cour d'appel de Bruxelles - Belgium. # Officials and other servants of the European Communities - Personal income tax - Taxation of the spouse of a Community official. # Case C-229/98.

European Union · Court of Justice of the European Union · 25 March 1999

Record· TOCELEX 61995TO0097decided

Order of the Court of First Instance (Fifth Chamber, extended composition) of 22 March 1999.#Sinochem National Chemicals Import & Export Corporation v Council of the European Union.#Taxation of costs.#Case T-97/95 (92).

European Union · Court of Justice of the European Union · 22 March 1999

Report· CCCELEX 61997CC0338decided

Opinion of Mr Advocate General Alber delivered on 18 March 1999. # Erna Pelzl and Others v Steiermärkische Landesregierung (C-338/97), Wiener Städtische Allgemeine Versicherungs AG and Others v Tiroler Landesregierung (C-344/97) and STUAG Bau-Aktiengesellschaft v Kärntner Landesregierung (C-390/97). # Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. # Article 33 of Sixth Directive 77/388/EEC - Turnover taxes - Contributions to tourism associations and to a tourism development fund. # Joined cases C-338/97, C-344/97 and C-390/97.

European Union · Court of Justice of the European Union · 18 March 1999

Report· CCCELEX 61997CC0391decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 11 March 1999. # Frans Gschwind v Finanzamt Aachen-Außenstadt. # Reference for a preliminary ruling: Finanzgericht Köln - Germany. # Article 48 of the EC Treaty (now, after amendment, Article 39 EC) - Equal treatment - Taxation of non-residents' income - Taxation scale for married couples. # Case C-391/97.

European Union · Court of Justice of the European Union · 11 March 1999

Report· CCCELEX 61998CC0158decided

Opinion of Mr Advocate General Fennelly delivered on 11 March 1999. # Staatssecretaris van Financiën v Coffeeshop "Siberië" vof. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Scope - Supply of a table for the sale of narcotic drugs. # Case C-158/98.

European Union · Court of Justice of the European Union · 11 March 1999

Regulation· RCELEX 31999R0456open

Commission Regulation (EC) No 456/1999 of 2 March 1999 amending Regulation (EC) No 2004/98 opening an invitation to tender for the refund or the tax for the export of common wheat to certain ACP States

European Union · EUR-Lex · 2 March 1999

Report· CCCELEX 61997CC0307decided

Opinion of Mr Advocate General Mischo delivered on 2 March 1999. # Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt. # Reference for a preliminary ruling: Finanzgericht Köln - Germany. # Freedom of establishment - Taxes on companies' income - Tax concessions. # Case C-307/97.

European Union · Court of Justice of the European Union · 2 March 1999

Report· CCCELEX 61998CC0166decided

Opinion of Mr Advocate General Mischo delivered on 25 February 1999. # Société critouridienne de distribution (Socridis) v Receveur principal des douanes. # Reference for a preliminary ruling: Tribunal de grande instance de Foix - France. # Internal taxation - Article 95 of the EC Treaty (now, after amendment, Article 90 EC) - Directives 92/83/EEC and 92/84/EEC - Different taxation of wine and beer. # Case C-166/98.

European Union · Court of Justice of the European Union · 25 February 1999

Report· DCCELEX 51999DC0065open

Communication from the Commission to the Council concerning the employment aspects of the decision to abolish tax- and duty-free sales for intra-community travellers

European Union · European Commission · 17 February 1999

Record· TJCELEX 61996TJ0086decided

Judgment of the Court of First Instance (Fifth Chamber, extended composition) of 11 February 1999.#Arbeitsgemeinschaft Deutscher Luftfahrt-Unternehmen, constituted by Aero Lloyd Flugreisen GmbH & Co. Luftverkehrs-KG, Air Berlin GmbH & Co. Luftverkehrs KG, Condor Flugdienst GmbH, Germania Fluggesellschaft mbH, Hapag-Lloyd Fluggesellschaft mbH, LTU Lufttransport Unternehmen GmbH & Co. KG and Hapag-Lloyd Fluggesellschaft mbH v Commission of the European Communities.#State aid - Air transport - Tax measure - Action for annulment - Inadmissible.#Case T-86/96.

European Union · Court of Justice of the European Union · 11 February 1999

Record· CJCELEX 61996CJ0343decided

Judgment of the Court (Fifth Chamber) of 9 February 1999.#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 · 9 February 1999

Report· CCCELEX 61998CC0109decided

Opinion of Mr Advocate General Cosmas delivered on 4 February 1999. # CRT France International SA v Directeur régional des impôts de Bourgogne. # Reference for a preliminary ruling: Tribunal administratif de Dijon - France. # Tax on the supply of CB sets - Charge having equivalent effect - Internal taxation - Applicability of the prohibition thereof of trade with non-member countries. # Case C-109/98.

European Union · Court of Justice of the European Union · 4 February 1999

Report· CCCELEX 61997CC0421decided

Opinion of Mr Advocate General Jacobs delivered on 28 January 1999. # Yves Tarantik v Direction des services fiscaux de Seine-et-Marne. # Reference for a preliminary ruling: Tribunal de grande instance de Meaux - France. # Article 95 of the EC Treaty (now, after amendment, Article 90 EC) - Differential tax on motor vehicles. # Case C-421/97.

European Union · Court of Justice of the European Union · 28 January 1999

Report· CCCELEX 61997CC0294decided

Opinion of Mr Advocate General Mischo delivered on 26 January 1999. # Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna. # Reference for a preliminary ruling: Finanzgericht Münster - Germany. # Freedom to provide services - Trade tax - Add-back to the taxable amount - Exemption inapplicable to the lessee where the proprietor of the goods leased is established in another Member State and is therefore not liable to the tax. # Case C-294/97.

European Union · Court of Justice of the European Union · 26 January 1999

Record· CJCELEX 61995CJ0018decided

Judgment of the Court of 26 January 1999.#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 · 26 January 1999

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