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Taxation

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101 records in EU in 2007

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

Records

Record· CJCELEX 62004CJ0522decided

Judgment of the Court (Second Chamber) of 5 July 2007.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of movement for workers - Freedom to provide services - Freedom of establishment - Free movement of capital - Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area - Directive 2002/83/EC - Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad - Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad - Tax convention preventing double taxation - Representative responsible.#Case C-522/04.

European Union · Court of Justice of the European Union · 5 July 2007

Record· CJCELEX 62006CJ0145decided

Judgment of the Court (Third Chamber) of 5 July 2007.#Fendt Italiana Srl v Agenzia Dogane - Ufficio Dogane di Trento.#Reference for a preliminary ruling: Commissione tributaria di secondo grado di Trento - Italy.#Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Scope of the directive - Mineral oils - Lubricating oils used for purposes other than as motor fuels or as heating fuels - Not included - Repeal of Directive 92/81/EEC - National taxation scheme.#Joined cases C-145/06 and C-146/06.

European Union · Court of Justice of the European Union · 5 July 2007

Report· CCCELEX 62006CC0240decided

Opinion of Mr Advocate General Bot delivered on 5 July 2007.#Fortum Project Finance SA.#Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.#Article 56(1) EC - Directive 69/335/EEC - Article 12(1)(a) and (c) - Exception to the prohibition on double taxation of contributions of capital - Contribution of capital in the form of shares to a company established in another Member State - Exchange of shares - Capital transfer tax.#Case C-240/06.

European Union · Court of Justice of the European Union · 5 July 2007

Record· CJCELEX 62005CJ0321decided

Judgment of the Court (First Chamber) of 5 July 2007.#Hans Markus Kofoed v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - National decision to tax an exchange of shares - Exchange of shares - Distribution of a dividend shortly afterwards - Abuse of rights.#Case C-321/05.

European Union · Court of Justice of the European Union · 5 July 2007

Report· CCCELEX 62006CC0194decided

Opinion of Mr Advocate General Bot delivered on 3 July 2007.#Staatssecretaris van Financiën v Orange European Smallcap Fund NV.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Articles 56 EC to 58 EC - Free movement of capital - Taxation of dividends - Concession granted to a fiscal investment enterprise on account of tax deducted at source by another State from dividends received by that enterprise - Restriction of that concession to the amount that a shareholder resident in the Member State of establishment of that enterprise who has made an investment without such an enterprise acting as intermediary could have had credited to income tax on the basis of a convention for the prevention of double taxation - Restriction of that concession by reference to the shares of non-resident shareholders in the capital of that enterprise.#Case C-194/06.

European Union · Court of Justice of the European Union · 3 July 2007

Record· CJCELEX 62003CJ0466decided

Judgment of the Court (First Chamber) of 28 June 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 · 28 June 2007

Report· CCCELEX 62006CC0221decided

Opinion of Advocate General Sharpston delivered on 21 June 2007.#Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Reference for a preliminary ruling - Levy on the long-term depositing of waste at a waste disposal site - Levy payable by the operator of the waste disposal site and calculated according to the weight of the waste being deposited and the state of the waste disposal site - Exemption from the levy in respect of the deposit of waste from contaminated sites in Austria - No exemption for the deposit of waste from contaminated sites located in other Member States - Article 90 EC - Internal taxation - Discrimination.#Case C-221/06.

European Union · Court of Justice of the European Union · 21 June 2007

Record· CJCELEX 62005CJ0178decided

Judgment of the Court (First Chamber) of 7 June 2007.#Commission of the European Communities v Hellenic Republic.#Failure of a Member to fulfil obligations - Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Exhaustive harmonisation - National legislation providing for taxation of any transfer of the effective centre of management or registered office, in so far as the company concerned is not subject to capital duty in the Member State of origin - National legislation under which agricultural cooperative organisations, and associations or consortia thereof of any kind, are exempted from the tax - National legislation under which co-ownership of vessels, shipping consortia and any form of shipping company are exempted from the tax - Prevention of tax avoidance - Abuse of rights - Limitation of the temporal effects of a judgment.#Case C-178/05.

European Union · Court of Justice of the European Union · 7 June 2007

Report· CCCELEX 62005CC0379decided

Opinion of Mr Advocate General Mengozzi delivered on 7 June 2007.#Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.#Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.#Articles 56 EC to 58 EC - Free movement of capital - National tax legislation providing for exemption of shareholdings from corporation tax - Taxation of dividends - Withholding tax - Exemption from withholding tax - Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax - Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State.#Case C-379/05.

European Union · Court of Justice of the European Union · 7 June 2007

Record· COCELEX 62004CO0492decided

Order of the Court (Fourth Chamber) of 10 May 2007.#Lasertec Gesellschaft für Stanzformen mbH v Finanzamt Emmendingen.#Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.#Article 104(3), first subparagraph, of the Rules of Procedure - Free movement of capital - Freedom of establishment - Taxation - Corporation tax - Loan agreement between companies - Resident borrowing company - Shareholder lending company established in a non-member country - Meaning of ‘substantial holding’ - Payment of loan interest - Classification - Covert distribution of profits.#Case C-492/04.

European Union · Court of Justice of the European Union · 10 May 2007

Record· COCELEX 62005CO0102decided

Order of the Court (Fourth Chamber) of 10 May 2007.#Skatteverket v A and B.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#First subparagraph of Article 104(3) of the Rules of Procedure - Free movement of capital - Freedom of establishment - Taxation - Dividends paid in respect of shares distributed by a 'close company'- 'Wage rules' - Taxation of those dividends as income from assets - Calculation of a flat-rate yield - Percentage of capital invested and fraction of salaries - Branch established in a third country - Failure to take into account employees' wages at this branch.#Case C-102/05.

European Union · Court of Justice of the European Union · 10 May 2007

Report· CCCELEX 62005CC0451decided

Opinion of Mr Advocate General Mazák delivered on 26 April 2007.#Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.#Reference for a preliminary ruling: Cour de cassation - France.#Direct taxation - Tax on the commercial value of immovable property in France owned by legal persons - Holding companies under Luxembourg law - Refusal of exemption - Directive 77/799/EEC - Non-exhaustive list of specified taxes and duties - Tax similar in nature - Limits to exchange of information - Bilateral convention - Article 73b of the EC Treaty (now Article 56 EC) - Free movement of capital - Combating tax evasion.#Case C-451/05.

European Union · Court of Justice of the European Union · 26 April 2007

Report· CCCELEX 62006CC0145decided

Opinion of Advocate General Sharpston delivered on 19 April 2007.#Fendt Italiana Srl v Agenzia Dogane - Ufficio Dogane di Trento.#Reference for a preliminary ruling: Commissione tributaria di secondo grado di Trento - Italy.#Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Scope of the directive - Mineral oils - Lubricating oils used for purposes other than as motor fuels or as heating fuels - Not included - Repeal of Directive 92/81/EEC - National taxation scheme.#Joined cases C-145/06 and C-146/06.

European Union · Court of Justice of the European Union · 19 April 2007

Report· CCCELEX 62006CC0182decided

Opinion of Mr Advocate General Mengozzi delivered on 29 March 2007.#État du Grand Duchy of Luxemburg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink.#Reference for a preliminary ruling: Cour administrative - Luxembourg.#Article 39 EC - Income tax payable by non-residents - Calculation of tax rate - Properties in another Member State - Negative rental income not taken into account.#Case C-182/06.

European Union · Court of Justice of the European Union · 29 March 2007

Record· CJCELEX 62004CJ0347decided

Judgment of the Court (Second Chamber) of 29 March 2007.#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 · 29 March 2007

Report· CCCELEX 62005CC0298decided

Opinion of Mr Advocate General Mengozzi delivered on 29 March 2007.#Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Münster - Germany.#Articles 43 EC and 56 EC - Taxes on revenue and wealth - Conditions for taxing the profits of an establishment situated in another Member State - Double taxation convention - Methods of exempting or offsetting tax.#Case C-298/05.

European Union · Court of Justice of the European Union · 29 March 2007

Record· CJCELEX 62005CJ0111decided

Judgment of the Court (Third Chamber) of 29 March 2007.#Aktiebolaget NN v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.#Case C-111/05.

European Union · Court of Justice of the European Union · 29 March 2007

Record· CJCELEX 62005CJ0383decided

Judgment of the Court (First Chamber) of 22 March 2007.#Raffaele Talotta v Belgian State.#Reference for a preliminary ruling: Cour de cassation - Belgium.#Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Non-resident taxpayer carrying out a self-employed activity - Setting of minimum tax bases applicable only to non-resident taxpayers - Justified by requirements of general interest - Effectiveness of fiscal supervision - Not justified.#Case C-383/05.

European Union · Court of Justice of the European Union · 22 March 2007

Record· CJCELEX 62004CJ0524decided

Judgment of the Court (Grand Chamber) of 13 March 2007.#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 · 13 March 2007

Report· CCCELEX 62003CC0466decided

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 · 8 March 2007

Report· CCCELEX 62005CC0178decided

Opinion of Advocate General Kokott delivered on 15 February 2007.#Commission of the European Communities v Hellenic Republic.#Failure of a Member to fulfil obligations - Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Exhaustive harmonisation - National legislation providing for taxation of any transfer of the effective centre of management or registered office, in so far as the company concerned is not subject to capital duty in the Member State of origin - National legislation under which agricultural cooperative organisations, and associations or consortia thereof of any kind, are exempted from the tax - National legislation under which co-ownership of vessels, shipping consortia and any form of shipping company are exempted from the tax - Prevention of tax avoidance - Abuse of rights - Limitation of the temporal effects of a judgment.#Case C-178/05.

European Union · Court of Justice of the European Union · 15 February 2007

Record· CJCELEX 62004CJ0345decided

Judgment of the Court (Third Chamber) of 15 February 2007.#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 · 15 February 2007

Report· CCCELEX 62005CC0464decided

Opinion of Advocate General Kokott delivered on 15 February 2007.#Maria Geurts and Dennis Vogten v Administratie van de BTW, registratie en domeinen and Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Hasselt - Belgium.#Articles 43 EC and 56 EC - National tax legislation - Inheritance tax - Family company - Exemption - Conditions - Employment of a certain number of workers in a region of a Member State.#Case C-464/05.

European Union · Court of Justice of the European Union · 15 February 2007

Report· CCCELEX 62005CC0321decided

Opinion of Advocate General Kokott delivered on 8 February 2007.#Hans Markus Kofoed v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - National decision to tax an exchange of shares - Exchange of shares - Distribution of a dividend shortly afterwards - Abuse of rights.#Case C-321/05.

European Union · Court of Justice of the European Union · 8 February 2007

Record· CJCELEX 62004CJ0150decided

Judgment of the Court (Grand Chamber) of 30 January 2007.#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 · 30 January 2007

Record· CJCELEX 62005CJ0329decided

Judgment of the Court (First Chamber) of 25 January 2007.#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 · 25 January 2007

Report· CCCELEX 62005CC0366decided

Opinion of Advocate General Sharpston delivered on 25 January 2007.#Optimus - Telecomunicações SA v Fazenda Pública.#Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.#Indirect taxes on the raising of capital - Directive 69/335/EEC, as amended by Directive 85/303/EEC - Article 7(1) - Capital duty - Exemption - Conditions - Situation as at 1 July 1984.#Case C-366/05.

European Union · Court of Justice of the European Union · 25 January 2007

Record· CJCELEX 62005CJ0332decided

Judgment of the Court (Second Chamber) of 18 January 2007.#Aldo Celozzi v Innungskrankenkasse Baden-Württemberg.#Reference for a preliminary ruling: Bundessozialgericht - Germany.#Freedom of movement for workers - Calculation of daily sick pay based on net income, itself determined by tax class - Automatic placing of a migrant worker whose spouse is resident in another Member State in an unfavourable tax class - Amendment of the tax class only on application by the migrant worker - Failure to take into account a subsequent amendment of the tax class on the basis of the marital status of that worker - Principle of equal treatment - Infringement.#Case C-332/05.

European Union · Court of Justice of the European Union · 18 January 2007

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