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101 records in EU in 2010

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Report· CCCELEX 62008CC0078decided

Opinion of Mr Advocate General Jääskinen delivered on 8 July 2010.#Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl (C-78/08), Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze (C-79/08) and Ministero delle Finanze v Michele Franchetto (C-80/08).#References for a preliminary ruling: Corte suprema di cassazione - Italy.#Reference for a preliminary ruling - Admissibility - State aid - Tax advantages granted to cooperative societies - Categorisation as State aid within the meaning of Article 87 EC - Compatibility with the common market - Conditions.#Joined cases C-78/08 to C-80/08.

European Union · Court of Justice of the European Union · 8 July 2010

Record· CJCELEX 62009CJ0035decided

Judgment of the Court (Second Chamber) of 1 July 2010.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Paolo Speranza.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Indirect taxation - Tax on the increase in share capital - Article 4(1)(c) of Directive 69/335/EEC - National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty - The recipient company and the notary jointly and severally liable - No capital contribution in fact made - Limitation of means of proof.#Case C-35/09.

European Union · Court of Justice of the European Union · 1 July 2010

Record· TJCELEX 62008TJ0335decided

Judgment of the General Court (Fifth Chamber) of 1 July 2010.#BNP Paribas and Banca Nazionale del Lavoro SpA (BNL) v European Commission.#State aid - Measures taken by the Italian authorities concerning certain restructured banks - Scheme for the realignment of the value of assets for tax purposes - Decision classifying the aid scheme as incompatible with the common market and ordering recovery of the aid - Action for annulment - Individual concern - Admissibility - Concept of State aid - Advantage - Selective nature - Obligation to state reasons.#Case T-335/08.

European Union · Court of Justice of the European Union · 1 July 2010

Report· CCCELEX 62009CC0285decided

Opinion of Mr Advocate General Cruz Villalón delivered on 29 June 2010.#Criminal proceedings against R.#Reference for a preliminary ruling: Bundesgerichtshof - Germany.#Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.#Case C-285/09.

European Union · Court of Justice of the European Union · 29 June 2010

Record· CJCELEX 62008CJ0571decided

Judgment of the Court (Third Chamber) of 24 June 2010.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - Justification - Protection of public health.#Case C-571/08.

European Union · Court of Justice of the European Union · 24 June 2010

Record· CJCELEX 62008CJ0105decided

Judgment of the Court (First Chamber) of 17 June 2010.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations - Freedom to provide services and free movement of capital - Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement - Direct taxation - Taxation of interest received - Discriminatory treatment of non-residents - Burden of proof.#Case C-105/08.

European Union · Court of Justice of the European Union · 17 June 2010

Report· CCCELEX 62009CC0020decided

Opinion of Mr Advocate General Mengozzi delivered on 17 June 2010.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations - Admissibility of the action - Free movement of capital - Article 56 EC - Article 40 of the EEA Agreement - Public debt securities - Preferential tax treatment - Justification - Combating of tax evasion - Combating of tax avoidance.#Case C-20/09.

European Union · Court of Justice of the European Union · 17 June 2010

Report· CCCELEX 62009CC0049decided

Opinion of Advocate General Kokott delivered on 10 June 2010.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Later accession of Member States - Transitional provisions - Temporal application - Application of a reduced rate - Clothing and clothing accessories for babies and children’s footwear.#Case C-49/09.

European Union · Court of Justice of the European Union · 10 June 2010

Record· CJCELEX 62009CJ0058decided

Judgment of the Court (First Chamber) of 10 June 2010.#Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 135(1)(i) - Exemption of betting, lotteries and other forms of gambling - Conditions and limitations - Discretionary power of the Member States.#Case C-58/09.

European Union · Court of Justice of the European Union · 10 June 2010

Record· CJCELEX 62009CJ0086decided

Judgment of the Court (Second Chamber) of 10 June 2010.#Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Value added tax - Directive 2006/112/EC - Exemptions - Article 132(1)(b) and (c) - Hospital and medical care and closely related activities - Provision of medical care in the exercise of the medical and paramedical professions - Collection, testing and processing of umbilical cord blood - Storage of stem cells - Possible future therapeutic use - Transactions comprising a bundle of features and acts.#Case C-86/09.

European Union · Court of Justice of the European Union · 10 June 2010

Record· CJCELEX 62009CJ0002decided

Judgment of the Court (First Chamber) of 3 June 2010.#Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev.#Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.#Excise duties - Taxation of used vehicles - Taxation of imported used vehicles higher than that imposed on vehicles which are already in circulation in the national territory - Taxation according to the year of manufacture and mileage of the vehicles - Concept of ‘similar domestic products’.#Case C-2/09.

European Union · Court of Justice of the European Union · 3 June 2010

Report· CCCELEX 62009CC0070decided

Opinion of Mr Advocate General Jääskinen delivered on 20 May 2010.#Alexander Hengartner and Rudolf Gasser v Landesregierung Vorarlberg.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons - Lease of hunting ground - Regional tax - Concept of economic activity - Principle of equal treatment.#Case C-70/09.

European Union · Court of Justice of the European Union · 20 May 2010

Report· CCCELEX 62008CC0582decided

Opinion of Mr Advocate General Jääskinen delivered on 20 May 2010.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations - Value-added tax -Directive 2006/112/EC - Articles 169 to 171 - Thirteenth Directive 86/560/EEC - Article 2 - Refund - Taxable person not established in the European Union - Insurance transactions - Financial transactions.#Case C-582/08.

European Union · Court of Justice of the European Union · 20 May 2010

Record· CJCELEX 62009CJ0056decided

Judgment of the Court (Second Chamber) of 20 May 2010.#Emiliano Zanotti v Agenzia delle Entrate - Ufficio Roma 2.#Reference for a preliminary ruling: Commissione tributaria provinciale di Roma - Italy.#Freedom to provide services - Citizenship of the European Union - Articles 18 EC and 49 EC - National income tax legislation - Right to deduct total tuition fees from gross tax up to a fixed percentage - University course attended in another Member State - Imposition of a quantitative limit - Deduction up to a maximum amount laid down for registration and course fees paid for similar tuition provided by national State universities - Imposition of a territorial limit - Deduction up to a maximum amount laid down for registration and course fees paid for similar tuition provided by the national State university nearest to the taxpayer’s residence for fiscal purposes.#Case C-56/09.

European Union · Court of Justice of the European Union · 20 May 2010

Record· CJCELEX 62008CJ0352decided

Judgment of the Court (First Chamber) of 20 May 2010.#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 · 20 May 2010

Report· CCCELEX 62009CC0151decided

Opinion of Advocate General Sharpston delivered on 6 May 2010.#Federación de Servicios Públicos de la UGT (UGT-FSP) v Ayuntamiento de La Línea de la Concepción, María del Rosario Vecino Uribe and Ministerio Fiscal.#Reference for a preliminary ruling: Juzgado de lo Social Único de Algeciras - Spain.#Transfers of undertakings - Directive 2001/23/EC - Safeguarding of employees’ rights - Employee representatives - Autonomy of the entity transferred.#Case C-151/09.

European Union · Court of Justice of the European Union · 6 May 2010

Report· CCCELEX 62009CC0084decided

Opinion of Advocate General Kokott delivered on 6 May 2010.#X v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof.#Case C-84/09.

European Union · Court of Justice of the European Union · 6 May 2010

Report· CCCELEX 62009CC0072decided

Opinion of Mr Advocate General Jääskinen delivered on 29 April 2010.#Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence.#Reference for a preliminary ruling: Cour de cassation - France.#Direct taxation - Free movement of capital - Legal persons established in a non-member State belonging to the European Economic Area - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Combating tax evasion - Assessment in the light of the EEA Agreement.#Case C-72/09.

European Union · Court of Justice of the European Union · 29 April 2010

Record· CJCELEX 62008CJ0230decided

Judgment of the Court (Third Chamber) of 29 April 2010.#Dansk Transport og Logistik v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt.#Case C-230/08.

European Union · Court of Justice of the European Union · 29 April 2010

Record· CJCELEX 62008CJ0536decided

Judgment of the Court (Third Chamber) of 22 April 2010.#Staatssecretaris van Financiën v X (C-536/08) and fiscale eenheid Facet BV v Facet Trading BV (C-539/08).#References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Sixth VAT Directive - Article 17(2) and (3) - Article 28b(A)(2) - Right to deduction - Transitional arrangements for the taxation of trade between Member States - Place of the intra-Community acquisitions of goods.#Joined Cases C-536/08 and C-539/08.

European Union · Court of Justice of the European Union · 22 April 2010

Record· CJCELEX 62008CJ0096decided

Judgment of the Court (Third Chamber) of 15 April 2010.#CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.#Reference for a preliminary ruling: Pest Megyei Bíróság - Hungary.#Freedom of establishment - Direct taxation - Vocational training levy - Basis for calculating the levy to be paid by undertakings established in the national territory - Account taken of the wage costs of workers employed in a branch established in another Member State - Double taxation - Whether it is possible to reduce gross liability to the levy.#Case C-96/08.

European Union · Court of Justice of the European Union · 15 April 2010

Report· CCCELEX 62009CC0074decided

Opinion of Advocate General Kokott delivered on 15 April 2010.#Bâtiments et Ponts Construction SA and WISAG Produktionsservice GmbH v Berlaymont 2000 SA.#Reference for a preliminary ruling: Cour de cassation - Belgium.#Public works contracts - Directive 93/37/EEC - Article 24 - Grounds for exclusion - Obligations relating to the payment of social security contributions and taxes - Tenderers’ registration obligation, on pain of exclusion - ‘Registration Committee’ and its powers - Examination of the validity of certificates issued by the competent authorities of the Member State in which a foreign tenderer is established.#Case C-74/09.

European Union · Court of Justice of the European Union · 15 April 2010

Record· CJCELEX 62008CJ0538decided

Judgment of the Court (Third Chamber) of 15 April 2010.#X Holding BV v Staatssecretaris van Financiën (C-538/08) and Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (C-33/09).#References for a preliminary ruling: Hoge Raad der Nederlanden and Gerechtshof Amsterdam - Netherlands.#Sixth VAT Directive - Right to deduct input tax - National legislation excluding certain categories of goods and services from the right to deduct - Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force - Amendment after that directive had entered into force.#Joined cases C-538/08 and C-33/09.

European Union · Court of Justice of the European Union · 15 April 2010

Report· CCCELEX 62009CC0035decided

Opinion of Mr Advocate General Mazák delivered on 25 March 2010.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Paolo Speranza.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Indirect taxation - Tax on the increase in share capital - Article 4(1)(c) of Directive 69/335/EEC - National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty - The recipient company and the notary jointly and severally liable - No capital contribution in fact made - Limitation of means of proof.#Case C-35/09.

European Union · Court of Justice of the European Union · 25 March 2010

Record· CJCELEX 62009CJ0079decided

Judgment of the Court (Second Chamber) of 25 March 2010.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil its obligations – Value added tax – Directive 2006/112/EC – Articles 13 and 132 – Bodies governed by public law – Capacity of public authorities – Activities – Treatment as non-taxable persons – Exemptions – Health, education and sociocultural sectors – ‘Euroregions’ – Promotion of occupational mobility – Supply of staff – Burden of proof.#Case C-79/09.

European Union · Court of Justice of the European Union · 25 March 2010

Report· CCCELEX 62008CC0105decided

Opinion of Advocate General Kokott delivered on 25 March 2010.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations - Freedom to provide services and free movement of capital - Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement - Direct taxation - Taxation of interest received - Discriminatory treatment of non-residents - Burden of proof.#Case C-105/08.

European Union · Court of Justice of the European Union · 25 March 2010

Record· CJCELEX 62008CJ0440decided

Judgment of the Court (First Chamber) of 18 March 2010.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.

European Union · Court of Justice of the European Union · 18 March 2010

Report· CCCELEX 62009CC0058decided

Opinion of Mr Advocate General Bot delivered on 11 March 2010.#Leo-Libera GmbH v Finanzamt Buchholz in der Nordheide.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 135(1)(i) - Exemption of betting, lotteries and other forms of gambling - Conditions and limitations - Discretionary power of the Member States.#Case C-58/09.

European Union · Court of Justice of the European Union · 11 March 2010

Record· CJCELEX 62008CJ0197decided

Judgment of the Court (Third Chamber) of 4 March 2010.#European Commission v French Republic.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - National legislation prohibiting the sale of tobacco products ‘at a promotional price which is contrary to public health objectives’ - Concept of ‘national systems of legislation regarding the control of price levels or the observance of imposed prices’ - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-197/08.

European Union · Court of Justice of the European Union · 4 March 2010

Record· CJCELEX 62008CJ0198decided

Judgment of the Court (Third Chamber) of 4 March 2010.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes and a minimum retail selling price for fine-cut tobacco - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-198/08.

European Union · Court of Justice of the European Union · 4 March 2010

Record· CJCELEX 62008CJ0221decided

Judgment of the Court (Third Chamber) of 4 March 2010.#European Commission v Ireland.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-221/08.

European Union · Court of Justice of the European Union · 4 March 2010

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