Skip to content
PoliticalRepoPoliticalRepo

Subjects · European Union

Taxation

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

90 records in EU in 2005

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Report· CCCELEX 62003CC0466(01)decided

Opinion of Advocate General Trstenjak delivered on 8 March 2007.#Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg.#Reference for a preliminary ruling: Landgericht Baden-Baden - Germany.#Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues.#Case C-466/03.

European Union · Court of Justice of the European Union · 16 June 2005

Report· CCCELEX 62004CC0046decided

Opinion of Advocate General Kokott delivered on 26 May 2005.#Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze.#Reference for a preliminary ruling: Corte suprema di Cassazione - Italy.#Directive 69/335 - Indirect taxes on the raising of capital - National legislation providing for the charging, in the case of a 'reverse' merger, of a proportional registration tax of 1% of the value of such a transaction - Classification as capital duty - Increase in capital - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Decision to merge made by the members of the member.#Case C-46/04.

European Union · Court of Justice of the European Union · 26 May 2005

Report· CCCELEX 62004CC0151decided

Opinion of Mr Advocate General Jacobs delivered on 26 May 2005.#Criminal proceedings against Claude Nadin, Nadin-Lux SA (C-151/04) and Jean-Pascal Durré (C-152/04).#Reference for a preliminary ruling: Tribunal de police de Neufchâteau - Belgium.#Free movement of persons and services - Concept of "worker' - Condition of a relationship of subordination - Motor vehicle - Made available to the worker by the employer - Vehicle registered abroad - Employer established in another Member State - Registration and taxation of the motor vehicle.#Joined cases C-151/04 and C-152/04.

European Union · Court of Justice of the European Union · 26 May 2005

Report· CCCELEX 62003CC0435decided

Opinion of Mr Advocate General Poiares Maduro delivered on 25 May 2005.#British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.#Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium.#Sixth VAT Directive -Articles 2 and 27(5) - Turnover tax - Scope - Chargeable event and taxable amount - Supply of goods for consideration - Theft of goods from a tax warehouse.#Case C-435/03.

European Union · Court of Justice of the European Union · 25 May 2005

Report· CCCELEX 62003CC0512decided

Opinion of Advocate General Stix-Hackl delivered on 12 May 2005.#J. E. J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Direct taxation - Tax on income from savings and investments -Tax convention - Tax credits allowed only for persons insured under the national social security system.#Case C-512/03.

European Union · Court of Justice of the European Union · 12 May 2005

Record· CJCELEX 62002CJ0376decided

Judgment of the Court (Grand Chamber) of 26 April 2005.#Stichting "Goed Wonen" v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Turnover tax - Common system of value added tax - Article 17 of Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation - Retroactive effect - Principles of the protection of legitimate expectations and legal certainty.#Case C-376/02.

European Union · Court of Justice of the European Union · 26 April 2005

Report· CCCELEX 62003CC0544decided

Opinion of Mr Advocate General Léger delivered on 7 April 2005.#Mobistar SA v Commune de Fléron (C-544/03) and Belgacom Mobile SA v Commune de Schaerbeek (C-545/03).#Reference for a preliminary ruling: Conseil d'État - Belgium.#Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Telecommunications services - Directive 90/388/EEC - Article 3c - Lifting of all restrictions - Communal taxes on pylons, masts and transmission antennae for GSM.#Joined cases C-544/03 and C-545/03.

European Union · Court of Justice of the European Union · 7 April 2005

Report· CCCELEX 62004CC0058decided

Opinion of Mr Advocate General Poiares Maduro delivered on 7 April 2005.#Antje Köhler v Finanzamt Düsseldorf-Nord.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Place of taxable transactions - Supplies of goods effected on board cruise ships - Transport effected within the Community - Exclusion of tax where a stop is made in a third territory - Scope of the exclusion.#Case C-58/04.

European Union · Court of Justice of the European Union · 7 April 2005

Report· CCCELEX 62003CC0446decided

Opinion of Mr Advocate General Poiares Maduro delivered on 7 April 2005.#Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Articles 43 EC and 48 EC - Corporation tax- Groups of companies - Tax relief - Profits of parent companies - Deduction of losses incurred by a resident subsidiary- Allowed - Deduction of losses incurred in another Member State by a non-resident subsidiary - Not included.#Case C-446/03.

European Union · Court of Justice of the European Union · 7 April 2005

Report· CCCELEX 62002CC0255decided

Joined opinion of Mr Advocate General Poiares Maduro delivered on 7 April 2005.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.#BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 10(2) - Chargeability of VAT - Payment of amounts on account - Prepayments for future supplies of pharmaceutical products and prostheses.#Case C-419/02.#University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.#Case C-223/03.

European Union · Court of Justice of the European Union · 7 April 2005

Report· CCCELEX 62003CC0475(01)decided

Opinion of Advocate General Stix-Hackl delivered on 14 March 2006.#Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.#Reference for a preliminary ruling: Commissione tributaria provinciale di Cremona - Italy.#Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of 'turnover taxes' - Italian regional tax on productive activities.#Case C-475/03.

European Union · Court of Justice of the European Union · 17 March 2005

Report· CCCELEX 62004CC0063decided

Opinion of Advocate General Kokott delivered on 17 March 2005.#Centralan Property Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 20(3) - Capital goods - Deduction of input tax - Adjustments of deductions - Immovable property - Disposal by means of two connected transactions, one exempt, the other taxable - Apportionment.#Case C-63/04.

European Union · Court of Justice of the European Union · 17 March 2005

Report· CCCELEX 62003CC0152decided

Opinion of Mr Advocate General Léger delivered on 1 March 2005.#Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax legislation - Income tax - Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) - National rules restricting recognition of rental income losses from immovable property situated in another Member State.#Case C-152/03.

European Union · Court of Justice of the European Union · 1 March 2005

Record· CJCELEX 62003CJ0134decided

Judgment of the Court (Third Chamber) of 17 February 2005.#Viacom Outdoor Srl v Giotto Immobilier SARL.#Reference for a preliminary ruling: Giudice di pace di Genova-Voltri - Italy.#Freedom to provide services - Competition - Bill-posting services - Domestic legislation imposing a municipal tax on advertising - Supply by municipalities of a public bill-posting service - Power of the municipalities to regulate the supply of bill-posting services - Internal taxation not discriminatory.#Case C-134/03.

European Union · Court of Justice of the European Union · 17 February 2005

Record· CJCELEX 62002CJ0453decided

Judgment of the Court (Second Chamber) of 17 February 2005.#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 · 17 February 2005

Report· CCCELEX 62003CC0354decided

Opinion of Mr Advocate General Poiares Maduro delivered on 16 February 2005.#Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2) and Article 5(1) - Deduction of input tax - Economic activity - Taxable person acting as such - Supply of goods - Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number - Carousel fraud.#Joined cases C-354/03, C-355/03 and C-484/03.

European Union · Court of Justice of the European Union · 16 February 2005

Report· CCCELEX 62003CC0403decided

Opinion of Mr Advocate General Geelhoed delivered on 27 January 2005.#Egon Schempp v Finanzamt München V.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Citizenship of the Union - Articles 12 EC and 18 EC - Income tax - Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria - Proof of taxation of the maintenance payments in that Member State.#Case C-403/03.

European Union · Court of Justice of the European Union · 27 January 2005

Report· CCCELEX 62002CC0464decided

Opinion of Mr Advocate General Jacobs delivered on 20 January 2005.#Commission of the European Communities v Kingdom of Denmark.#Failure of a Member State to fulfil obligations - Freedom of movement for workers - Motor vehicles - Making available to the employee by the employer - Vehicle registered in the Member State of the employer - Employee resident in another Member State - Taxation of the motor vehicle.#Case C-464/02.

European Union · Court of Justice of the European Union · 20 January 2005

Record· CJCELEX 62002CJ0175decided

Judgment of the Court (First Chamber) of 13 January 2005.#F. J. Pape v Minister van Landbouw, Natuurbeheer en Visserij.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#State aid - Article 93(3) of the EC Treaty (now Article 88(3) EC)- Planned aid - Prohibition on the implementation of planned measures before the Commission's final decision - Tax partly earmarked for financing the aid measure - Tax imposed before approval of the aid.#Case C-175/02.

European Union · Court of Justice of the European Union · 13 January 2005

Record· CJCELEX 62002CJ0174decided

Judgment of the Court (First Chamber) of 13 January 2005.#Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#State aid - Article 93(3) of the EC Treaty (now Article 88(3) EC) - Planned aid - Prohibition on the implementation of planned measures before the Commission's final decision - Scope of the prohibition if the aid consists of an exemption from a tax - Persons who may rely on an infringement.#Case C-174/02.

European Union · Court of Justice of the European Union · 13 January 2005

PreviousPage 2 of 2