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101 records in EU in 2004

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Record· CJCELEX 62003CJ0072decided

Judgment of the Court (First Chamber) of 9 September 2004.#Carbonati Apuani Srl v Comune di Carrara.#Reference for a preliminary ruling: Commissione tributaria provinciale di Massa Carrara - Italy.#Charges having effect equivalent to a customs duty - Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory.#Case C-72/03.

European Union · Court of Justice of the European Union · 9 September 2004

Record· CJCELEX 62003CJ0242decided

Judgment of the Court (First Chamber) of 15 July 2004.#Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus.#Reference for a preliminary ruling: Cour administrative - Luxembourg.#Free movement of capital - Income tax - Special relief for expenditure incurred on the acquisition of shares - Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned.#Case C-242/03.

European Union · Court of Justice of the European Union · 15 July 2004

Record· CJCELEX 62002CJ0315decided

Judgment of the Court (First Chamber) of 15 July 2004.#Anneliese Lenz v Finanzlandesdirektion für Tirol.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Free movement of capital - Tax on revenue from capital - Revenue from capital of Austrian origin: tax rate of 25 % in discharge or rate equal to half of the average tax rate on aggregate income - Income from capital originating in another Member State: normal tax rate.#Case C-315/02.

European Union · Court of Justice of the European Union · 15 July 2004

Report· CCCELEX 62002CC0453decided

Opinion of Advocate General Stix-Hackl delivered on 8 July 2004.#Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Exemption for games of chance - Determination of the conditions and limitations to which the exemption is subject - Liability of games organised outside public casinos - Respect for the principle of fiscal neutrality - Article 13B( f) - Direct effect.#Joined cases C-453/02 and C-462/02.

European Union · Court of Justice of the European Union · 8 July 2004

Record· COCELEX 62003CO0268decided

Order of the Court (Second Chamber) of 8 June 2004.#Jean-Claude De Baeck v Kingdom of Belgium.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Antwerpen - Belgium.#Article 104(3) of the Rules of Procedure - Fiscal legislation - Taxation on income of natural persons - Assignment of a major holding in the capital of a resident company - Detailed rules governing charge to tax of resultant gain.#Case C-268/03.

European Union · Court of Justice of the European Union · 8 June 2004

Report· CCCELEX 62002CC0183decided

Joined opinion of Advocate General Kokott delivered on 6 May 2004.#Daewoo Electronics Manufacturing España SA (Demesa) (C-183/02 P) and Territorio Histórico de Álava - Diputación Foral de Álava (C-187/02 P) v Commission of the European Communities.#Appeal - State aid - Tax measures - Legitimate expectations - New pleas in law.#Joined cases C-183/02 P and C-187/02 P.#Ramondín SA and Ramondín Cápsulas SA (C-186/02 P) and Territorio Histórico de Álava - Diputación Foral de Álava (C-188/02 P) v Commission of the European Communities.#Appeal - State aid - Tax measures - Misuse of powers - Statement of reasons - New pleas in law.#Joined cases C-186/02 P and C-188/02 P.

European Union · Court of Justice of the European Union · 6 May 2004

Report· CCCELEX 62003CC0072decided

Opinion of Mr Advocate General Poiares Maduro delivered on 6 May 2004.#Carbonati Apuani Srl v Comune di Carrara.#Reference for a preliminary ruling: Commissione tributaria provinciale di Massa Carrara - Italy.#Charges having effect equivalent to a customs duty - Tax levied on marble excavated in the territory of a municipality on its being transported across the boundaries of the municipal territory.#Case C-72/03.

European Union · Court of Justice of the European Union · 6 May 2004

Record· CJCELEX 62001CJ0308decided

Judgment of the Court (Fifth Chamber) of 29 April 2004. # GIL Insurance Ltd and Others v Commissioners of Customs & Excise. # Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. # Sixth VAT Directive - Tax on insurance premiums - Higher rate applicable to certain insurance contracts - Insurance connected with the rental or sale of domestic appliances - State aid. # Case C-308/01.

European Union · Court of Justice of the European Union · 29 April 2004

Record· CJCELEX 62001CJ0387decided

Judgment of the Court (Sixth Chamber) of 29 April 2004.#Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Free movement of workers - Importation of a motor vehicle - Standard fuel consumption tax ("Normverbrauchsabgabe") - Customs duties and charges having equivalent effect - Discriminatory taxation - Sixth VAT Directive - Turnover tax.#Case C-387/01.

European Union · Court of Justice of the European Union · 29 April 2004

Record· CJCELEX 62001CJ0487decided

Judgment of the Court (Fifth Chamber) of 29 April 2004. # Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën. # References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property - Adjustment of deductions - Application to current leases. # Joined cases C-487/01 and C-7/02.

European Union · Court of Justice of the European Union · 29 April 2004

Directive· LCELEX 32004L0066in force

Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia

European Union · EUR-Lex · 26 April 2004

Regulation· RCELEX 32004R0885in force

Council Regulation (EC) No 885/2004 of 26 April 2004 adapting Regulation (EC) No 2003/2003 of the European Parliament and of the Council, Council Regulations (EC) No 1334/2000, (EC) No 2157/2001, (EC) No 152/2002, (EC) No 1499/2002, (EC) No 1500/2003 and (EC) No 1798/2003, Decisions No 1719/1999/EC, No 1720/1999/EC, No 253/2000/EC, No 508/2000/EC, No 1031/2000/EC, No 163/2001/EC, No 2235/2002/EC and No 291/2003/EC of the European Parliament and of the Council, and Council Decisions 1999/382/EC, 2000/821/EC, 2003/17/EC and 2003/893/EC in the fields of free movement of goods, company law, agriculture, taxation, education and training, culture and audiovisual policy and external relations, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia

European Union · EUR-Lex · 26 April 2004

Report· CCCELEX 62002CC0315decided

Opinion of Mr Advocate General Tizzano delivered on 25 March 2004.#Anneliese Lenz v Finanzlandesdirektion für Tirol.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Free movement of capital - Tax on revenue from capital - Revenue from capital of Austrian origin: tax rate of 25 % in discharge or rate equal to half of the average tax rate on aggregate income - Income from capital originating in another Member State: normal tax rate.#Case C-315/02.

European Union · Court of Justice of the European Union · 25 March 2004

Report· CCCELEX 62003CC0269decided

Opinion of Mr Advocate General Geelhoed delivered on 25 March 2004.#Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl.#Reference for a preliminary ruling: Cour d'appel - Luxembourg.#Sixth VAT Directive - Article 13(C) - Exemption of transactions of leasing or letting of immovable property - Right of option for taxation - Deduction of input tax - Obtaining prior approval of the tax authorities.#Case C-269/03.

European Union · Court of Justice of the European Union · 25 March 2004

Record· CJCELEX 62002CJ0008decided

Judgment of the Court (Fifth Chamber) of 18 March 2004.#Ludwig Leichtle v Bundesanstalt für Arbeit.#Reference for a preliminary ruling: Verwaltungsgericht Sigmaringen - Germany.#Freedom to provide services - Sickness insurance scheme for civil servants - Health cure taken in another Member State - Expenditure on board, lodging, travel, visitors' tax and a final medical report - Conditions for reimbursement - Prior declaration of eligibility for assistance - Criteria - Justification.#Case C-8/02.

European Union · Court of Justice of the European Union · 18 March 2004

Record· CJCELEX 62002CJ0009decided

Judgment of the Court (Fifth Chamber) of 11 March 2004.#Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Conseil d'État - France.#Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Tax legislation - Transfer of residence for tax purposes to another Member State - Methods of taxing increased value of securities.#Case C-9/02.

European Union · Court of Justice of the European Union · 11 March 2004

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