Skip to content
PoliticalRepoPoliticalRepo

Subjects · EU

Taxation

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

101 records in EU in 2006

All countriesSearch this topic

Records

Record· CJCELEX 62004CJ0196decided

Judgment of the Court (Grand Chamber) of 12 September 2006.#Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Freedom of establishment - Law on controlled foreign companies - Inclusion of the profits of controlled foreign companies in the tax base of the parent company.#Case C-196/04.

European Union · Court of Justice of the European Union · 12 September 2006

Record· CJCELEX 62004CJ0526decided

Judgment of the Court (Second Chamber) of 7 September 2006.#Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS).#Reference for a preliminary ruling: Cour de cassation - France.#State aid - Articles 87 and 88(3) CE - Tax on direct sales of medicines - Applicable to pharmaceutical laboratories rather than wholesale distributors - Prohibition on implementing a non-notified aid measure - Possibility of pleading that an aid measure is unlawful in order to obtain reimbursement of a charge - Compensation for discharging public service obligations imposed on wholesale distributors - Burden of proof in relation to overcompensation - Detailed rules laid down by national law - Prohibition on making reimbursement of a charge practically impossible or excessively difficult.#Case C-526/04.

European Union · Court of Justice of the European Union · 7 September 2006

Record· CJCELEX 62004CJ0470decided

Judgment of the Court (Second Chamber) of 7 September 2006.#N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.#Reference for a preliminary ruling: Gerechtshof te Arnhem - Netherlands.#Freedom of movement for persons -Article 18 EC- Freedom of establishment -Article 43 EC - Direct taxation - Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State.#Case C-470/04.

European Union · Court of Justice of the European Union · 7 September 2006

Record· CJCELEX 62003CJ0088decided

Judgment of the Court (Grand Chamber) of 6 September 2006.#Portuguese Republic v Commission of the European Communities.#Action for annulment - State aid -Decision 2003/442/EC- Tax measures adopted by a regional or local authority - Reductions on the rate of income tax for natural and legal persons having their tax residence in the Azores - Classification as State aid - Selective nature - Justification by the nature and overall structure of the tax system - Obligation to state reasons - Compatibility with the common market.#Case C-88/03.

European Union · Court of Justice of the European Union · 6 September 2006

Report· CCCELEX 62005CC0290decided

Opinion of Advocate General Sharpston delivered on 13 July 2006.#Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05) and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05).#References for a preliminary ruling: Hajdú-Bihar Megyei Bíróság and Bács-Kiskun Megyei Bíróság - Hungary.#Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation.#Joined cases C-290/05 and C-333/05.

European Union · Court of Justice of the European Union · 13 July 2006

Report· CCCELEX 62005CC0333decided

Opinion of Advocate General Sharpston delivered on 13 July 2006.#Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05) and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05).#References for a preliminary ruling: Hajdú-Bihar Megyei Bíróság and Bács-Kiskun Megyei Bíróság - Hungary.#Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation.#Joined cases C-290/05 and C-333/05.

European Union · Court of Justice of the European Union · 13 July 2006

Report· CCCELEX 62005CC0329decided

Opinion of Mr Advocate General Léger delivered on 13 July 2006.#Finanzamt Dinslaken v Gerold Meindl.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Self-employed person - Income tax - Spouses who live apart on a non-permanent basis - Refusal of joint assessment - Spouses residing separately - Wage compensation benefits for the non-resident spouse - Income not subject to tax in the spouse's Member State of residence.#Case C-329/05.

European Union · Court of Justice of the European Union · 13 July 2006

Record· CJCELEX 62005CJ0251decided

Judgment of the Court (First Chamber) of 6 July 2006.#Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Article 28 - Exemption with refund of the tax paid - Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate - Residential caravans - Single supply.#Case C-251/05.

European Union · Court of Justice of the European Union · 6 July 2006

Report· CCCELEX 62004CC0524decided

Opinion of Mr Advocate General Geelhoed delivered on 29 June 2006.#Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Loan interest paid to a related company resident in another Member State or in a non-member country - Interest treated as a distribution - Cohesion of the tax system - Tax avoidance.#Case C-524/04.

European Union · Court of Justice of the European Union · 29 June 2006

Record· COCELEX 62005CO0242decided

Order of the Court (Fourth Chamber) of 27 June 2006.#G. M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Leasing of a motor vehicle in a Member State other than the State of residence - Tax on non-registered vehicles which are made available to residents - Detailed rules for charging tax.#Case C-242/05.

European Union · Court of Justice of the European Union · 27 June 2006

Report· CCCELEX 62004CC0345decided

Opinion of Mr Advocate General Léger delivered on 22 June 2006.#Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom to provide services - Tax legislation - Corporation tax - Equestrian presentations and lessons organised in a Member State by a company established in another Member State - Deduction of operating expenses - Conditions - Direct economic connection to income received in the State in which the activity is pursued.#Case C-345/04.

European Union · Court of Justice of the European Union · 22 June 2006

Report· CCCELEX 62005CC0240decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 22 June 2006.#Administration de l'enregistrement et des domaines v Eurodental Sàrl.#Reference for a preliminary ruling: Cour d'appel - Luxembourg.#Sixth VAT Directive - Exemptions - Articles 13A(1)(e), 17(3)(b) and 28cA(a) - Right to deduct - Manufacture and repair of dental prostheses - Intra-Community transactions relating to transactions which are exempt within the Member State - Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E - Principle of fiscal neutrality - Partial harmonisation of VAT.#Case C-240/05.

European Union · Court of Justice of the European Union · 22 June 2006

Record· CJCELEX 62003CJ0182decided

Judgment of the Court (Second Chamber) of 22 June 2006.#Kingdom of Belgium (C-182/03) and Forum 187 ASBL (C-217/03) v Commission of the European Communities.#State aid - Existing aid regime - Tax regime for coordination centres established in Belgium - Application by an association - Admissibility - Commission Decision that the regime does not constitute aid - Change in the Commission's appraisal - Article 87(1) EC - Protection of legitimate expectations - General principle of equal treatment.#Joined cases C-182/03 and C-217/03.

European Union · Court of Justice of the European Union · 22 June 2006

Record· CJCELEX 62005CJ0249decided

Judgment of the Court (Second Chamber) of 15 June 2006.#Commission of the European Communities v Republic of Finland.#Failure of a Member State to fulfil obligations - Articles 28 EC and 49 EC - Sixth VAT Directive - Articles 21 and 22 - Obligation for a taxable person who is established in a Member State other than the one where he carries out taxable transactions to appoint a tax representative who is not directly liable to pay VAT.#Case C-249/05.

European Union · Court of Justice of the European Union · 15 June 2006

Record· CJCELEX 62004CJ0264decided

Judgment of the Court (Third Chamber) of 15 June 2006.#Badischer Winzerkeller eG v Land Baden-Württemberg.#Reference for a preliminary ruling: Amtsgericht Breisach - Germany.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Rectification of the land register - Charging of a fee - Whether a 'transfer duty' - Conditions for charging the fee.#Case C-264/04.

European Union · Court of Justice of the European Union · 15 June 2006

Record· CJCELEX 62004CJ0393decided

Judgment of the Court (Second Chamber) of 15 June 2006.#Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05).#References for a preliminary ruling: Cour d'appel de Liège (C-393/04) and Tribunal de première instance de Liège (C-41/05) - Belgium.#State aid - Definition - Exemption from municipal and provincial taxes - Effects of Article 88(3) EC - Charges having equivalent effect - Internal taxation.#Joined cases C-393/04 and C-41/05.

European Union · Court of Justice of the European Union · 15 June 2006

Record· CJCELEX 62004CJ0517decided

Judgment of the Court (Second Chamber) of 8 June 2006.#Visserijbedrijf D. J. Koornstra & Zn. vof v Productschap Vis.#Reference for a preliminary ruling: College van Beroep voor het bedrijfsleven - Netherlands.#Charge on the landing of shrimp with fishing vessels registered in a Member State intended to finance shrimp sieving and peeling equipment in the same Member State - Article 25 EC - Charges having an effect equivalent to customs duties - Article 90 EC - Internal taxation.#Case C-517/04.

European Union · Court of Justice of the European Union · 8 June 2006

Report· CCCELEX 62004CC0150decided

Opinion of Advocate General Stix-Hackl delivered on 1 June 2006.#Commission of the European Communities v Kingdom of Denmark.#Failure of a Member State to fulfil obligations - Freedom of movement for workers - Freedom to provide services - Free movement of capital - Freedom of establishment - Income tax - Pensions - Policy taken out with a pension institution in another Member State - Tax legislation - Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme - Overriding reasons in the public interest - Effectiveness of supervision of taxation - Cohesion of the tax system - Symmetry of the tax system - Double taxation convention.#Case C-150/04.

European Union · Court of Justice of the European Union · 1 June 2006

Record· COCELEX 62005CO0233decided

Order of the Court (Sixth Chamber) of 1 June 2006.#V.O.F. Dressuurstal Jespers v Inspecteur van de Belastingdienst/Zuidwest/kantoor Breda van de rijksbelastingdienst.#Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands.#Sixth VAT Directive- Supplies under a contract to make up work -Concept of 'good produced' -Training of a horse - Whether or not tax is chargeable.#Case C-233/05.

European Union · Court of Justice of the European Union · 1 June 2006

Report· CCCELEX 62004CC0347decided

Opinion of Mr Advocate General Poiares Maduro delivered on 31 May 2006.#Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Freedom of establishment - Corporation tax - Immediate offsetting of losses incurred by parent companies - Losses stemming from write-downs to the book value of shareholdings in subsidiaries established in other Member States.#Case C-347/04.

European Union · Court of Justice of the European Union · 31 May 2006

Report· CCCELEX 62004CC0290decided

Opinion of Mr Advocate General Léger delivered on 16 May 2006.#FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Article 59 of the EEC Treaty (later Article 59 of the EC Treaty, now, after amendment, Article 49 EC) and Article 60 of the EEC Treaty (later Article 60 of the EC Treaty, now Article 50 EC) - Tax legislation - Income tax - Provision of services by a non-resident in the context of artistic performances - Principle of retention of tax at source - Provider of services not possessing the nationality of a Member State.#Case C-290/04.

European Union · Court of Justice of the European Union · 16 May 2006

Report· CCCELEX 62005CC0140decided

Opinion of Mr Advocate General Poiares Maduro delivered on 4 May 2006.#Amalia Valeško v Zollamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#Act of Accession to the European Union - Transitional measures - Annex XIII - Taxation - Cigarettes imported from Slovenia - Import into Austria in travellers' personal luggage - Exemption from excise duty limited to certain quantities - Possibility of maintaining until 31 December 2007 the quantitative limits applied to imports from third countries - Directive 69/169/EEC.#Case C-140/05.

European Union · Court of Justice of the European Union · 4 May 2006

Report· CCCELEX 62005CC0251decided

Opinion of Advocate General Kokott delivered on 4 May 2006.#Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Article 28 - Exemption with refund of the tax paid - Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate - Residential caravans - Single supply.#Case C-251/05.

European Union · Court of Justice of the European Union · 4 May 2006

Report· CCCELEX 62004CC0196decided

Opinion of Mr Advocate General Léger delivered on 2 May 2006.#Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Freedom of establishment - Law on controlled foreign companies - Inclusion of the profits of controlled foreign companies in the tax base of the parent company.#Case C-196/04.

European Union · Court of Justice of the European Union · 2 May 2006

Report· CCCELEX 62005CC0170decided

Opinion of Mr Advocate General Geelhoed delivered on 27 April 2006.#Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Conseil d'État - France.#Freedom of establishment - Corporation tax - Payment of dividends - Exemption for dividends paid to resident companies - Withholding tax levied on dividends paid to non-resident companies - Double taxation convention - Possibility of setting off the amount withheld against tax due in another Member State.#Case C-170/05.

European Union · Court of Justice of the European Union · 27 April 2006

Report· CCCELEX 62004CC0433decided

Opinion of Mr Advocate General Tizzano delivered on 6 April 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Articles 49 EC and 50 EC - Freedom to provide services - Activities in the construction sector - Prevention of tax fraud in the construction sector - National legislation requiring the withholding of 15% on payments to contracting partners not registered in Belgium - National legislation imposing joint and several liability for the tax debts of contracting partners not registered in Belgium.#Case C-433/04.

European Union · Court of Justice of the European Union · 6 April 2006

Report· CCCELEX 62004CC0446decided

Opinion of Mr Advocate General Geelhoed delivered on 6 April 2006.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.#Case C-446/04.

European Union · Court of Justice of the European Union · 6 April 2006

Report· CCCELEX 62004CC0513decided

Opinion of Mr Advocate General Geelhoed delivered on 6 April 2006.#Mark Kerckhaert and Bernadette Morres v Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Gent - Belgium.#Income tax - Dividends - Tax burden on dividends from shareholdings in companies established in another Member State - No possibility in the State of residence to set off income tax levied at source in another Member State.#Case C-513/04.

European Union · Court of Justice of the European Union · 6 April 2006

PreviousPage 2 of 3Next