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101 records in EU in 2009

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Treaty· ACELEX 22009A0807(01)in force

Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on certain technical amendments to Annexes I and II to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments by reason of the accession of the Republic of Bulgaria and Romania

European Union · EUR-Lex · 7 August 2009

Report· CCCELEX 62008CC0153decided

Opinion of Mr Advocate General Mengozzi delivered on 16 July 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Freedom to provide services - Article 49 EC and Article 36 of the EEA Agreement - Direct taxation - Income tax - Tax exemption restricted to winnings from lotteries and games of chance organised by certain national bodies and entities.#Case C-153/08.

European Union · Court of Justice of the European Union · 16 July 2009

Report· CCCELEX 62008CC0352decided

Opinion of Advocate General Kokott delivered on 16 July 2009.#Modehuis A. Zwijnenburg BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Article 11(1)(a) - Whether applicable to transaction tax.#Case C-352/08.

European Union · Court of Justice of the European Union · 16 July 2009

Report· CCCELEX 62007CC0540decided

Opinion of Advocate General Kokott delivered on 16 July 2009.#Commission of the European Communities v Italian Republic.#Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC - Articles 31 and 40 of the EEA Agreement - Direct taxation - Withholding at source on outgoing dividends - Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation.#Case C-540/07.

European Union · Court of Justice of the European Union · 16 July 2009

Report· CCCELEX 62008CC0182decided

Opinion of Mr Advocate General Bot delivered on 9 July 2009.#Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment and free movement of capital - Corporation tax - Acquisition of shares in a capital company - Conditions for taking into account, when determining the acquirer’s tax base, the reduction in value of the shares resulting from the dividend distribution.#Case C-182/08.

European Union · Court of Justice of the European Union · 9 July 2009

Record· CJCELEX 62007CJ0397decided

Judgment of the Court (Fourth Chamber) of 9 July 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Indirect taxes on the raising of capital - Capital companies - Directive 69/335/EEC - Articles 2(1) and (3), 4(1) and 7 - Capital duty - Exemption - Conditions - Transfer of effective centre of management or of registered office from one Member State to another Member State - Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State.#Case C-397/07.

European Union · Court of Justice of the European Union · 9 July 2009

Report· CCCELEX 62008CC0267decided

Opinion of Mr Advocate General Poiares Maduro delivered on 9 July 2009.#SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.#Case C-267/08.

European Union · Court of Justice of the European Union · 9 July 2009

Record· COCELEX 62008CO0483decided

Order of the Court (Seventh Chamber) of 9 July 2009.#Régie communale autonome du stade Luc Varenne v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.#First subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 10(1) and (2) - Recovery of tax improperly deducted - Starting point of the limitation period.#Case C-483/08.

European Union · Court of Justice of the European Union · 9 July 2009

Report· CCCELEX 62008CC0169decided

Opinion of Advocate General Kokott delivered on 2 July 2009.#Presidente del Consiglio dei Ministri v Regione Sardegna.#Reference for a preliminary ruling: Corte costituzionale - Italy.#Freedom to provide services - Article 49 EC - State aid - Article 87 EC - Regional legislation establishing a tax on stopovers for tourist purposes by aircraft used for the private transport of persons, or by recreational craft, to be imposed only on operators whose tax domicile is outside the territory of that region.#Case C-169/08.

European Union · Court of Justice of the European Union · 2 July 2009

Report· CCCELEX 62008CC0247decided

Opinion of Mr Advocate General Mazák delivered on 25 June 2009.#Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law.#Case C-247/08.

European Union · Court of Justice of the European Union · 25 June 2009

Report· CCCELEX 62008CC0174decided

Opinion of Mr Advocate General Bot delivered on 18 June 2009.#NCC Construction Danmark A/S v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.#Case C-174/08.

European Union · Court of Justice of the European Union · 18 June 2009

Record· CJCELEX 62007CJ0303decided

Judgment of the Court (First Chamber) of 18 June 2009.#Proceedings brought by Aberdeen Property Fininvest Alpha Oy.#Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.#Freedom of establishment - Directive 90/435/EEC - Corporation tax - Distribution of dividends - Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive - Exemption for dividends paid to resident companies.#Case C-303/07.

European Union · Court of Justice of the European Union · 18 June 2009

Record· TJCELEX 62002TJ0300decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#Azienda Mediterranea Gas e Acqua SpA (AMGA) v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Not individually concerned - Inadmissibility.#Case T-300/02.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62002TJ0297decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#ACEA SpA v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Individual concern - Admissibility - Existing aid or new aid - Article 87(3)(c) EC.#Case T-297/02.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62003TJ0189decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#ASM Brescia SpA v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Individual concern - Admissibility - Article 87(3)(c) - Article 86(2) EC.#Case T-189/03.

European Union · Court of Justice of the European Union · 11 June 2009

Record· CJCELEX 62007CJ0429decided

Judgment of the Court (Fourth Chamber) of 11 June 2009.#Inspecteur van de Belastingdienst v X BV.#Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.#Competition policy - Articles 81 EC and 82 EC - Article 15(3) of Regulation (EC) No 1/2003 - Written observations submitted by the Commission - National dispute concerning the deductibility from tax of a fine imposed by a Commission decision.#Case C-429/07.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62002TJ0292decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#Confederazione Nazionale dei Servizi (Confservizi) v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Association of undertakings - Not individually concerned - Inadmissibility.#Case T-292/02.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62002TJ0309decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#Acegas-APS SpA v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Not individually concerned -- Inadmissibility.#Case T-309/02.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62002TJ0301decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#AEM SpA v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Actions for annulment - Individual concern - Admissibility - Existing aid or new aid - Article 87(3)(c) EC.#Case T-301/02.

European Union · Court of Justice of the European Union · 11 June 2009

Record· CJCELEX 62008CJ0155decided

Judgment of the Court (Fourth Chamber) of 11 June 2009.#X (C-155/08) and E. H. A. Passenheim-van Schoot (C-157/08) v Staatssecretaris van Financiën.#References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Freedom to provide services - Free movement of capital - Wealth tax - Income tax - Savings deposited in a Member State other than the Member State of residence - No declaration - Recovery period - Extension of the recovery period in the case of assets held outside the Member State of residence - Directive 77/799/EEC - Mutual assistance of the competent authorities of the Member States in the field of direct and indirect taxation - Banking secrecy.#Joined cases C-155/08 and C-157/08.

European Union · Court of Justice of the European Union · 11 June 2009

Record· TJCELEX 62004TJ0222decided

Judgment of the Court of First Instance (Eighth Chamber, extended composition) of 11 June 2009.#Italian Republic v Commission of the European Communities.#State aid - Scheme of aid granted by the Italian authorities to certain public utilities in the form of tax exemptions and loans at preferential rates - Decision declaring the aid incompatible with the common market - Existing aid or new aid - Article 86(2) EC.#Case T-222/04.

European Union · Court of Justice of the European Union · 11 June 2009

Record· COCELEX 62007CO0439decided

Order of the Court (Fifth Chamber) of 4 June 2009.#Belgische Staat v KBC Bank NV (C-439/07) and Beleggen, Risicokapitaal, Beheer NV v Belgische Staat (C-499/07).#References for a preliminary ruling: Hof van Beroep te Brussel and Rechtbank van eerste aanleg te Brugge - Belgium.#Article 104(3), first subparagraph, of the Rules of Procedure - Articles 43 EC and 56 EC - Directive 90/435/EEC -Article 4(1) -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.#Joined cases C-439/07 and C-499/07.

European Union · Court of Justice of the European Union · 4 June 2009

Record· CJCELEX 62007CJ0544decided

Judgment of the Court (Third Chamber) of 23 April 2009.#Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny we Wrocławiu - Poland.#Article 18 EC - Income tax legislation - Reduction of income tax by the amount of health insurance contributions paid in the Member State of taxation - Refusal of reduction by the amount of contributions paid in other Member States.#Case C-544/07.

European Union · Court of Justice of the European Union · 23 April 2009

Record· CJCELEX 62007CJ0460decided

Judgment of the Court (Third Chamber) of 23 April 2009.#Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct.#Case C-460/07.

European Union · Court of Justice of the European Union · 23 April 2009

Record· CJCELEX 62008CJ0074decided

Judgment of the Court (Fourth Chamber) of 23 April 2009.#PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal, Hatósági Főosztály, Észak-magyarországi Kihelyezett Hatósági Osztály.#Reference for a preliminary ruling: Nógrád Megyei Bíróság - Hungary.#Sixth VAT Directive - Accession of a new Member State- Tax on subsidised purchase of goods - Right to deduct - Exclusions laid down by national legislation at the time of the Sixth Directive came into force - Member States’ option to retain exclusions.#Case C-74/08.

European Union · Court of Justice of the European Union · 23 April 2009

Report· CCCELEX 62008CC0037decided

Opinion of Advocate General Trstenjak delivered on 2 April 2009.#RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes.#Case C-37/08.

European Union · Court of Justice of the European Union · 2 April 2009

Report· CCCELEX 62007CC0569decided

Opinion of Mr Advocate General Mengozzi delivered on 18 March 2009.#HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Indirect taxation - Raising of capital - Levying of a duty of 1.5% on the transfer or issue of shares into a clearance service.#Case C-569/07.

European Union · Court of Justice of the European Union · 18 March 2009

Decision· DCELEX 32009D0602in force

2009/602/EC: Commission Decision of 10 March 2009 on the signature and conclusion of an Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on certain technical amendments to Annexes I and II to the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments by reason of the accession of the Republic of Bulgaria and Romania

European Union · EUR-Lex · 10 March 2009

Report· CCCELEX 62007CC0397decided

Opinion of Advocate General Kokott delivered on 5 March 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Indirect taxes on the raising of capital - Capital companies - Directive 69/335/EEC - Articles 2(1) and (3), 4(1) and 7 - Capital duty - Exemption - Conditions - Transfer of effective centre of management or of registered office from one Member State to another Member State - Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State.#Case C-397/07.

European Union · Court of Justice of the European Union · 5 March 2009

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