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101 records in EU in 2008

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Record· CJCELEX 62006CJ0284decided

Judgment of the Court (Fourth Chamber) of 26 June 2008.#Finanzamt Hamburg-Am Tierpark v Burda GmbH.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax legislation - Freedom of establishment - Directive 90/435/CEE - Corporation tax - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Company with a share capital - Distribution of revenue and of increases in share capital - Withholding tax - Tax credit - Treatment of resident shareholders and non-resident shareholders.#Case C-284/06.

European Union · Court of Justice of the European Union · 26 June 2008

Report· CCCELEX 62007CC0333decided

Opinion of Advocate General Kokott delivered on 26 June 2008.#Société Régie Networks v Direction de contrôle fiscal Rhône-Alpes Bourgogne.#Reference for a preliminary ruling: Cour administrative d’appel de Lyon - France.#State aid - Aid scheme to support local radio stations - Financed by a parafiscal charge on advertising companies - Favourable decision by the Commission at the conclusion of the preliminary stage of the review procedure under Article 93(3) of the EC Treaty (now Article 88(3) EC) - Aid that may be compatible with the common market - Article 92(3) of the EC Treaty (now, after amendment, Article 87(3) EC) - Decision challenged on the ground that it is unlawful - Obligation to state the reasons on which the decision is based - Assessment of the facts -Whether the parafiscal charge is compatible with the EC Treaty.#Case C-333/07.

European Union · Court of Justice of the European Union · 26 June 2008

Report· CCCELEX 62006CC0527decided

Opinion of Mr Advocate General Mengozzi delivered on 25 June 2008.#R. H. H. Renneberg v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Freedom of movement for workers - Article 39 EC - Tax legislation - Income tax - Determination of the basis of assessment - National of a Member State receiving all or almost all of his income in that State - Residence in a different Member State.#Case C-527/06.

European Union · Court of Justice of the European Union · 25 June 2008

Report· CCCELEX 62007CC0291decided

Opinion of Mr Advocate General Mazák delivered on 17 June 2008.#Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#VAT - Place of taxable transactions - Place of supply for tax purposes - Service supplier established in a Member State other than that in which the customer is established - Status of taxable person - Services supplied to a national foundation carrying out both economic and non-economic activities.#Case C-291/07.

European Union · Court of Justice of the European Union · 17 June 2008

Record· CJCELEX 62007CJ0170decided

Judgment of the Court (First Chamber) of 5 June 2008.#Commission of the European Communities v Republic of Poland.#Failure of Member State to fulfil obligations - Internal taxation - Requirement for imported second-hand vehicles to undergo a roadworthiness test - Articles 28 EC and 30 EC - Directive 96/96/EC - Recognition of roadworthiness tests carried out in other Member States.#Case C-170/07.

European Union · Court of Justice of the European Union · 5 June 2008

Record· COCELEX 62008CO0042decided

Order of the Court (Eighth Chamber) of 22 May 2008.#M. Ilhan v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Articles 49 EC to 55 EC - Motor vehicles - Use in one Member State of a motor vehicle registered and leased in another Member State - Taxation of that vehicle in the first Member State.#Case C-42/08.

European Union · Court of Justice of the European Union · 22 May 2008

Record· CJCELEX 62006CJ0194decided

Judgment of the Court (Grand Chamber) of 20 May 2008.#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 · 20 May 2008

Record· CJCELEX 62006CJ0414decided

Judgment of the Court (Fourth Chamber) of 15 May 2008.#Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - Direct taxation - Taking account of losses incurred by a permanent establishment situated in a Member State and belonging to a company which has its registered office in another Member State.#Case C-414/06.

European Union · Court of Justice of the European Union · 15 May 2008

Report· CCCELEX 62007CC0138decided

Opinion of Advocate General Sharpston delivered on 8 May 2008.#Belgische Staat v Cobelfret NV.#Reference for a preliminary ruling: Hof van Beroep te Antwerpen - Belgium.#Directive 90/435/EEC - Article 4(1) - Direct effect - National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits.#Case C-138/07.

European Union · Court of Justice of the European Union · 8 May 2008

Record· CJCELEX 62007CJ0392decided

Judgment of the Court (Seventh Chamber) of 8 May 2008.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Directive 2005/19/EC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Failure to transpose within the prescribed period.#Case C-392/07.

European Union · Court of Justice of the European Union · 8 May 2008

Report· CCCELEX 62006CC0428decided

Opinion of Advocate General Kokott delivered on 8 May 2008.#Unión General de Trabajadores de La Rioja (UGT-Rioja) and Others v Juntas Generales del Territorio Histórico de Vizcaya and Others.#Reference for a preliminary ruling: Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco - Spain.#State aid - Tax measures adopted by a regional or local authority - Selective nature.#Joined cases C-428/06 to C-434/06.

European Union · Court of Justice of the European Union · 8 May 2008

Record· CJCELEX 62007CJ0095decided

Judgment of the Court (Third Chamber) of 8 May 2008.#Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.#Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy.#Sixth VAT Directive - Reverse charge procedure - Right to deduct - Time-bar - Irregularity in accounts and tax returns affecting transactions subject to the reverse charge procedure.#Joined cases C-95/07 and C-96/07.

European Union · Court of Justice of the European Union · 8 May 2008

Record· COCELEX 62005CO0201decided

Order of the Court (Fourth Chamber) of 23 April 2008.#The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#First subparagraph of Article 104(3) of the Rules of Procedure - Freedom of establishment - Free movement of capital - Direct taxation - Corporation tax - Share dividends paid to a resident company by a non-resident company - Rules on controlled foreign companies (‘CFCs’) - Situation as regards a non-member country - Classification of claims brought against the tax authority - Liability of a Member State for breach of Community law.#Case C-201/05.

European Union · Court of Justice of the European Union · 23 April 2008

Record· CJCELEX 62006CJ0309decided

Judgment of the Court (Third Chamber) of 10 April 2008.#Marks & Spencer plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment.#Case C-309/06.

European Union · Court of Justice of the European Union · 10 April 2008

Record· CJCELEX 62005CJ0167decided

Judgment of the Court (Grand Chamber) of 8 April 2008.#Commission of the European Communities v Kingdom of Sweden.#Failure of a Member State to fulfil obligations - Second paragraph of Article 90 EC - Internal taxes imposed on products from other Member States - Taxation liable to protect other products indirectly - Prohibition on discrimination between imported products and competing domestic products - Excise duties - Different tax treatment of beer and wine - Burden of proof.#Case C-167/05.

European Union · Court of Justice of the European Union · 8 April 2008

Record· CJCELEX 62006CJ0103decided

Judgment of the Court (Third Chamber) of 3 April 2008.#Philippe Derouin v Union pour le recouvrement des cotisations de sécurité sociale et d’allocations familiales de Paris - Région parisienne (Urssaf de Paris - Région parisienne).#Reference for a preliminary ruling: Tribunal des affaires de sécurité sociale de Paris - France.#Social security for migrant workers - Regulation (EEC) No 1408/71 - Self-employed workers living and working in France - General social contribution - Social debt repayment contribution - Account taken of income received in another Member State and taxable in that State under a double-taxation treaty.#Case C-103/06.

European Union · Court of Justice of the European Union · 3 April 2008

Record· CJCELEX 62007CJ0027decided

Judgment of the Court (Fourth Chamber) of 3 April 2008.#Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie.#Reference for a preliminary ruling: Conseil d’État - France.#Corporation tax - Directive 90/435/EEC - Taxable income of a parent company - Non-deductibility of costs and expenses relating to a holding in a subsidiary - Fixing of costs at a flat rate - Ceiling of 5% of the profits distributed by the subsidiary - Inclusion of tax credits.#Case C-27/07.

European Union · Court of Justice of the European Union · 3 April 2008

Report· CCCELEX 62007CC0011decided

Opinion of Mr Advocate General Mazák delivered on 13 March 2008.#Hans Eckelkamp and Others v Belgische Staat.#Reference for a preliminary ruling: Hof van beroep te Gent - Belgium.#Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State - Restriction - Justification - None.#Case C-11/07.

European Union · Court of Justice of the European Union · 13 March 2008

Report· CCCELEX 62007CC0095decided

Opinion of Advocate General Sharpston delivered on 13 March 2008.#Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.#Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy.#Sixth VAT Directive - Reverse charge procedure - Right to deduct - Time-bar - Irregularity in accounts and tax returns affecting transactions subject to the reverse charge procedure.#Joined cases C-95/07 and C-96/07.

European Union · Court of Justice of the European Union · 13 March 2008

Report· CCCELEX 62007CC0043decided

Opinion of Mr Advocate General Mazák delivered on 13 March 2008.#D. M. M. A. Arens-Sikken v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) - National rules concerning inheritance duties and transfer duties which do not provide for the deduction, in the assessment of those duties, of overendowment debts resulting from a testamentary parental partition inter vivos where the person whose estate is being administered was not residing, at the time of death, in the Member State in which the immovable property included in the estate is situated - Restriction - Justification - None - No bilateral agreement for the prevention of double taxation - Consequences for the restriction of the free movement of capital of a lower level of compensation to prevent double taxation in that person’s Member State of residence.#Case C-43/07.

European Union · Court of Justice of the European Union · 13 March 2008

Record· CJCELEX 62006CJ0293decided

Judgment of the Court (Fourth Chamber) of 28 February 2008.#Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.#Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.#Freedom of establishment - Taxation of companies - Monetary effects upon the repatriation of start-up capital granted by a company established in one Member State to its permanent establishment in another Member State.#Case C-293/06.

European Union · Court of Justice of the European Union · 28 February 2008

Report· CCCELEX 62006CC0414decided

Opinion of Advocate General Sharpston delivered on 14 February 2008.#Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - Direct taxation - Taking account of losses incurred by a permanent establishment situated in a Member State and belonging to a company which has its registered office in another Member State.#Case C-414/06.

European Union · Court of Justice of the European Union · 14 February 2008

Report· CCCELEX 62006CC0284decided

Opinion of Mr Advocate General Mengozzi delivered on 31 January 2008.#Finanzamt Hamburg-Am Tierpark v Burda GmbH.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax legislation - Freedom of establishment - Directive 90/435/CEE - Corporation tax - Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States - Company with a share capital - Distribution of revenue and of increases in share capital - Withholding tax - Tax credit - Treatment of resident shareholders and non-resident shareholders.#Case C-284/06.

European Union · Court of Justice of the European Union · 31 January 2008

Report· CCCELEX 62006CC0206decided

Opinion of Mr Advocate General Mengozzi delivered on 24 January 2008.#Essent Netwerk Noord BV supported by Nederlands Elektriciteit Administratiekantoor BV v Aluminium Delfzijl BV, and in the indemnification proceedings Aluminium Delfzijl BV v Staat der Nederlanden and in the indemnification proceedings Essent Netwerk Noord BV v Nederlands Elektriciteit Administratiekantoor BV and Saranne BV.#Reference for a preliminary ruling: Rechtbank Groningen - Netherlands.#Internal market in electricity - National legislation permitting the levy of a surcharge on the price for electricity transmission in favour of a statutorily-designated company which is required to pay stranded costs - Charges having equivalent effect to customs duties - Discriminatory internal taxation - Aid granted by the Member States.#Case C-206/06.

European Union · Court of Justice of the European Union · 24 January 2008

Report· CCCELEX 62006CC0484decided

Opinion of Advocate General Sharpston delivered on 24 January 2008.#Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Reference for a preliminary ruling - First and Sixth VAT directives - Principles of fiscal neutrality and proportionality - Rules concerning rounding of amounts of VAT - Rounding down per item.#Case C-484/06.

European Union · Court of Justice of the European Union · 24 January 2008

Report· CCCELEX 62007CC0027decided

Opinion of Advocate General Sharpston delivered on 24 January 2008.#Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie.#Reference for a preliminary ruling: Conseil d’État - France.#Corporation tax - Directive 90/435/EEC - Taxable income of a parent company - Non-deductibility of costs and expenses relating to a holding in a subsidiary - Fixing of costs at a flat rate - Ceiling of 5% of the profits distributed by the subsidiary - Inclusion of tax credits.#Case C-27/07.

European Union · Court of Justice of the European Union · 24 January 2008

Record· CJCELEX 62007CJ0105decided

Judgment of the Court (Fourth Chamber) of 17 January 2008.#Lammers & Van Cleeff NV v Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Antwerpen - Belgium.#Freedom of establishment - Free movement of capital - Tax legislation - Corporation tax - Interest paid by a subsidiary on funds lent by the parent company established in another Member State - Reclassification of the interest as taxable dividends - No such reclassification where interest payments are made to a resident company.#Case C-105/07.

European Union · Court of Justice of the European Union · 17 January 2008

Record· CJCELEX 62006CJ0256decided

Judgment of the Court (Second Chamber) of 17 January 2008.#Theodor Jäger v Finanzamt Kusel-Landstuhl.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable.#Case C-256/06.

European Union · Court of Justice of the European Union · 17 January 2008

Record· COCELEX 62007CO0128decided

Order of the Court (Seventh Chamber) of 16 January 2008.#Angelo Molinari (C-128/07), Giovanni Galeota (C-129/07), Salvatore Barbagallo (C-130/07) and Michele Ciampi (C-131/07) v Agenzia delle Entrate - Ufficio di Latina.#Reference for a preliminary ruling: Commissione tributaria provinciale di Latina - Italy.#Directive 76/207/EEC - Equal treatment for men and women - Redundancy payment - Tax advantage granted at a different age according to the worker’s gender.#Joined cases C-128/07 to C-131/07.

European Union · Court of Justice of the European Union · 16 January 2008

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