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Taxation

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66 records in EU in 2000

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Report· CCCELEX 61998CC0455decided

Opinion of Mr Advocate General Saggio delivered on 23 March 2000. # Tullihallitus v Kaupo Salumets and others. # Reference for a preliminary ruling: Tampereen käräjäoikeus - Finland. # Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Tax on importation - Scope - Contraband importation of ethyl alcohol. # Case C-455/98.

European Union · Court of Justice of the European Union · 23 March 2000

Record· TOCELEX 61995TO0097(01)decided

Order of the Court of First Instance (Fifth Chamber, extended composition) of 22 March 2000.#Sinochem National Chemicals Import & Export Corporation v Council of the European Union.#Taxation of costs - Expenses necessarily incurred by the parties for the purpose of the proceedings - Lawyers' fees - Photocopy expenses.#Case T-97/95 (92) II.

European Union · Court of Justice of the European Union · 22 March 2000

Record· CJCELEX 61998CJ0110decided

Judgment of the Court of 21 March 2000.#Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).#Reference for a preliminary ruling: Tribunal Económico-Administrativo Regional de Cataluña - Spain.#Meaning of national court or tribunal for the purposes of Article 177 of the EC Treaty (now Article 234 EC) - Admissibility - Value added tax - Interpretation of Article 17 of Sixth Directive 77/388/EEC - Deduction of tax paid on inputs - Activities prior to carrying out economic transactions on a regular basis.#Joined cases C-110/98 to C-147/98.

European Union · Court of Justice of the European Union · 21 March 2000

Record· TOCELEX 61994TO0337decided

Order of the Court of First Instance (First Chamber, extended composition) of 15 March 2000.#Enso-Gutzeit OY v Commission of the European Communities.#Taxation of costs.#Case T-337/94 (92).

European Union · Court of Justice of the European Union · 15 March 2000

Report· DCCELEX 52000DC0114open

Communication from the Commission - Supplementary contribution of the Commission to the Intergovernmental Conference on institutional reforms - Qualified majority voting for Single Market aspects in the taxation and social security fields

European Union · European Commission · 14 March 2000

Record· CJCELEX 61997CJ0437decided

Judgment of the Court (Fifth Chamber) of 9 March 2000.#Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Indirect taxation - Municipal beverage duty - Sixth VAT Directive - Directive 92/12/EEC.#Case C-437/97.

European Union · Court of Justice of the European Union · 9 March 2000

Regulation· RCELEX 32000R0506open

Commission Regulation (EC) No 506/2000 of 8 March 2000 amending Regulation (EC) No 1758/1999 opening an invitation to tender for the refund or the tax for the export of rye to all third coutries

European Union · EUR-Lex · 8 March 2000

Record· TOCELEX 61995TO0002(01)decided

Order of the Court of First Instance (Fifth Chamber, extended composition) of 7 March 2000.#Industrie des poudres sphériques v Council of the European Union.#Taxation of costs - Costs of an intervener - Lawyer's fees - Travel and accommodation expenses.#Case T-2/95 (92).

European Union · Court of Justice of the European Union · 7 March 2000

Report· DCCELEX 52000DC0110open

Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions - Taxation of aircraft fuel

European Union · European Commission · 2 March 2000

Record· CJCELEX 61997CJ0434decided

Judgment of the Court (Fifth Chamber) of 24 February 2000.#Commission of the European Communities v French Republic.#Action for failure to fulfil obligations - Directive 92/12/EEC - Specific tax levied on beverages with a high alcohol content.#Case C-434/97.

European Union · Court of Justice of the European Union · 24 February 2000

Report· CCCELEX 61998CC0375decided

Opinion of Mr Advocate General Cosmas delivered on 17 February 2000. # Ministério Público and Fazenda Pública v Epson Europe BV. # Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. # Harmonisation of tax laws - Parent companies and subsidiaries - Exemption, in the Member State of the subsidiary, from withholding tax on profits distributed by the subsidiary to the parent company. # Case C-375/98.

European Union · Court of Justice of the European Union · 17 February 2000

Record· CJCELEX 61998CJ0228decided

Judgment of the Court (Sixth Chamber) of 3 February 2000.#Charalampos Dounias v Ypourgio Oikonomikon.#Reference for a preliminary ruling: Symvoulio tis Epikrateias - Greece.#Taxes on imported goods - Taxable value - Articles 30 and 95 of the EC Treaty (now, after amendment, Articles 28 EC and 90 EC) - Regulation (EEC) No 1224/80.#Case C-228/98.

European Union · Court of Justice of the European Union · 3 February 2000

Report· DCCELEX 52000DC0028open

Report from the Commission to the Council and the European Parliament - Third article 14 report on the application of Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) and Fourth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures

European Union · European Commission · 28 January 2000

Report· CCCELEX 61999CC0087decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 27 January 2000.#Patrick Zurstrassen v Administration des contributions directes.#Reference for a preliminary ruling: Tribunal administratif - Grand Duchy of Luxemburg.#Article 48 of the EC Treaty (now, after amendment, Article 39 EC) - Equal treatment - Income tax - Separate residence of spouses - Joint assessment to tax for married couples.#Case C-87/99.

European Union · Court of Justice of the European Union · 27 January 2000

Report· CCCELEX 61998CC0156decided

Opinion of Mr Advocate General Saggio delivered on 27 January 2000. # Federal Republic of Germany v Commission of the European Communities. # Aid granted to undertakings in the new German Länder - Tax provision favouring investment. # Case C-156/98.

European Union · Court of Justice of the European Union · 27 January 2000

Report· CCCELEX 61998CC0420decided

Opinion of Mr Advocate General Alber delivered on 13 January 2000. # W.N. v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Raad van State - Netherlands. # Harmonisation of laws - Directive 77/799/EEC - Mutual assistance by the authorities of the Member States in the field of direct taxation - Spontaneous exchange of information. # Case C-420/98.

European Union · Court of Justice of the European Union · 13 January 2000

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