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Taxation

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

60 records in EU in 2001

Records

Report· CCCELEX 61999CC0345decided

Joined opinion of Mr Advocate General Geelhoed delivered on 22 February 2001. # Commission of the European Communities v French Republic. # Cases C-345/99 and C-40/00. # Failure by a Member State to fulfil its obligations - Article 17(2) and (6) of the Sixth VAT Directive - Deductibility of tax on the acquisition of vehicles used to carry out taxable transactions - Limitation to vehicles used exclusively for driving instruction - Reintroduction, after the date of entry into force of the Directive, of a total abolition of the right to deduct VAT charged on diesel used as fuel for vehicles and machines on the purchase of which no VAT is deductible.

European Union · Court of Justice of the European Union · 22 February 2001

Record· CJCELEX 61998CJ0408decided

Judgment of the Court (Fifth Chamber) of 22 February 2001.#Abbey National plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom.#VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable transactions.#Case C-408/98.

European Union · Court of Justice of the European Union · 22 February 2001

Record· CJCELEX 61999CJ0113decided

Judgment of the Court (Second Chamber) of 18 January 2001.#Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Minimum tax on capital companies.#Case C-113/99.

European Union · Court of Justice of the European Union · 18 January 2001

Report· CCCELEX 61999CC0034decided

Opinion of Mr Advocate General Alber delivered on 18 January 2001.#Commissioners of Customs & Excise v Primback Ltd.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods - Credit granted by a person other than the seller and at no cost to the customer - Payment by finance company to the seller of less than the price of the goods.#Case C-34/99.

European Union · Court of Justice of the European Union · 18 January 2001

Record· CJCELEX 61999CJ0150decided

Judgment of the Court (Fifth Chamber) of 18 January 2001.#Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).#Reference for a preliminary ruling: Svea hovrätt - Sweden.#Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Exemptions - Letting of immovable property - Practice of sport or physical education.#Case C-150/99.

European Union · Court of Justice of the European Union · 18 January 2001

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