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101 records in EU in 2012

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,169United Kingdom · 3,280France · 2,309Germany · 1,781Netherlands · 865Belgium · 1Search this topic

Records

Report· CCCELEX 62011CC0310decided

Opinion of Advocate General Kokott delivered on 13 September 2012.#Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Taxation — VAT — Second Directive 67/228/EEC — Article 8(a) — Sixth Directive 77/388/EEC — Supply of goods — Basis of assessment — Commission paid by a mail order company to its agent — Purchases by third-party customers — Price reduction after the chargeable event — Direct effect.#Case C‑310/11.

European Union · Court of Justice of the European Union · 13 September 2012

Report· CCCELEX 62011CC0395decided

Opinion of Advocate General Mengozzi delivered on 12 September 2012.#BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid.#Reference for a preliminary ruling from the Bundesfinanzhof.#Taxation — Sixth VAT Directive — Decision 2004/290/EC — Manner in which a Member State applies a derogating measure — Authorisation — Article 2, point (1) — ‘Construction work’ — Interpretation — Supplies of goods covered — Possibility for the derogating measure to be applied only in part — Restrictions.#Case C‑395/11.

European Union · Court of Justice of the European Union · 12 September 2012

Report· CCCELEX 62011CC0299decided

Opinion of Advocate General Mazák delivered on 11 September 2012.#Staatssecretaris van Financiën v Gemeente Vlaardingen.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person.#Case C‑299/11.

European Union · Court of Justice of the European Union · 11 September 2012

Report· CCCELEX 62011CC0073decided

Opinion of Advocate General Kokott delivered on 6 September 2012.#Frucona Košice a.s. v European Commission.#Appeal — State aid — Cancellation of 65% of a tax debt in a collective bankruptcy procedure — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Private creditor test — Limits of judicial review — Substitution by the General Court of its own grounds for those set out in the contested decision — Manifest error of assessment — Distortion of evidence.#Case C‑73/11 P.

European Union · Court of Justice of the European Union · 6 September 2012

Record· CJCELEX 62011CJ0380decided

Judgment of the Court (Fourth Chamber), 6 September 2012.#DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts.#Reference for a preliminary ruling from the tribunal administratif (Luxembourg).#Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest.#Case C‑380/11.

European Union · Court of Justice of the European Union · 6 September 2012

Record· CJCELEX 62011CJ0324decided

Judgment of the Court (Third Chamber), 6 September 2012.#Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága.#Reference for a preliminary ruling from the Legfelsőbb Bíróság.#Taxation — VAT — Directive 2006/112/EC — Article 9 — Meaning of taxable person — Right to deduct — Refusal — Principle of tax neutrality — Issuer of the invoice removed from the business register — Issuer of the invoice having failed to declare his employees to the tax authority — Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice vis-à-vis the tax authority.#Case C‑324/11.

European Union · Court of Justice of the European Union · 6 September 2012

Record· CJCELEX 62011CJ0018decided

Judgment of the Court (Fourth Chamber), 6 September 2012.#The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd.#Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Freedom of establishment – Tax legislation – Corporation tax – Group relief – National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory.#Case C‑18/11.

European Union · Court of Justice of the European Union · 6 September 2012

Report· CCCELEX 62011CC0243decided

Opinion of Advocate General Kokott delivered on 6 September 2012.#RVS Levensverzekeringen NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg te Brussel.#Direct life assurance — Annual tax on assurance transactions — Directive 2002/83/EC — Articles 1(1)(g) and 50 — Definition of ‘Member State of the commitment’ — Assurance undertaking established in the Netherlands — Policyholder having taken out an assurance contract in the Netherlands and transferred his habitual residence to Belgium after the contract was concluded — Freedom to provide services.#Case C‑243/11.

European Union · Court of Justice of the European Union · 6 September 2012

Report· CCCELEX 62011CC0174decided

Opinion of Advocate General Mazák delivered on 19 July 2012.#Finanzamt Steglitz v Ines Zimmermann.#Reference for a preliminary ruling from the Bundesfinanzhof.#Sixth VAT Directive – Exemptions – Article 13A(1)(g) and (2) – Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable – Recognition – Conditions not applicable to organisations other than bodies governed by public law – Discretion of the Member States – Limits – Principle of fiscal neutrality.#Case C‑174/11.

European Union · Court of Justice of the European Union · 19 July 2012

Report· CCCELEX 62011CC0123decided

Opinion of Advocate General Kokott delivered on 19 July 2012.#A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Freedom of establishment — Article 49 TFEU — Tax legislation — Merger of a parent company established in one Member State with a subsidiary established in another Member State — Deductibility by the parent company of the subsidiary’s losses arising from its activity — Exclusion for non-resident subsidiaries.#Case C‑123/11.

European Union · Court of Justice of the European Union · 19 July 2012

Record· CJCELEX 62011CJ0031decided

Judgment of the Court (Second Chamber), 19 July 2012.#Marianne Scheunemann v Finanzamt Bremerhaven.#Reference for a preliminary ruling from the Bundesfinanzhof.#Freedom of establishment — Free movement of capital — Direct taxation — Inheritance tax — Conditions for the calculation of the tax — Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country — National legislation excluding shareholdings in such companies from tax advantages.#Case C‑31/11.

European Union · Court of Justice of the European Union · 19 July 2012

Report· CCCELEX 62011CC0035decided

Opinion of Advocate General Jääskinen delivered on 19 July 2012.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division.#Articles 49 TFEU and 63 TFEU — Payment of dividends — Corporation tax — Case C‑446/04 — Test Claimants in the FII Group Litigation — Interpretation of the judgment — Prevention of economic double taxation — Equivalence of the exemption and imputation methods — Meaning of ‘tax rates’ and ‘different levels of taxation’ — Dividends from third countries.#Case C‑35/11.

European Union · Court of Justice of the European Union · 19 July 2012

Record· CJCELEX 62011CJ0160decided

Judgment of the Court (Third Chamber), 19 July 2012.#Bawaria Motors sp. z o.o. v Minister Finansów.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax.#Case C‑160/11.

European Union · Court of Justice of the European Union · 19 July 2012

Record· CJCELEX 62011CJ0048decided

Judgment of the Court (Third Chamber), 19 July 2012.#Veronsaajien oikeudenvalvontayksikkö v A Oy.#Reference for a preliminary ruling from the Korkein hallinto-oikeus.#Direct taxation — Freedom of establishment — Free movement of capital — EEA Agreement — Articles 31 and 40 — Directive 2009/133/EC — Scope — Exchange of shares between a company established in a Member State and a company established in a third State party to the EEA Agreement — Refusal of a tax advantage — Agreement on mutual administrative assistance in the field of taxation.#Case C-48/11.

European Union · Court of Justice of the European Union · 19 July 2012

Report· CCCELEX 62011CC0168decided

Opinion of Advocate General Mengozzi, delivered on 12 July 2012.#Manfred Beker and Christa Beker v Finanzamt Heilbronn.#Request for a preliminary ruling from the Bundesfinanzhof.#Free movement of capital — Income tax — Income from capital — Convention for the avoidance of double taxation — Dividends distributed by companies established in Member States and third countries — Calculation of the maximum amount of foreign withholding tax deductible against national income tax — Failure to take account of personal and lifestyle costs — Justification.#Case C‑168/11.

European Union · Court of Justice of the European Union · 12 July 2012

Record· CJCELEX 62011CJ0284decided

Judgment of the Court (Second Chamber), 12 July 2012.#EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv.#Reference for a preliminary ruling from the Varhoven administrativen sad.#VAT — Directive 2006/112/ EC — Right to deduct — Limitation period for the exercise of the right to deduct VAT — Principle of effectiveness — Refusal of the right to deduct VAT — Principle of fiscal neutrality.#Case C‑284/11.

European Union · Court of Justice of the European Union · 12 July 2012

Record· COCELEX 62011CO0384decided

Order of the Court (Fifth Chamber) of 12 July 2012.#Tate & Lyle Investments Ltd v Belgische Staat.#Reference for a preliminary ruling — Rechtbank van eerste aanleg te Brussel — Interpretation of Article 63 TFEU — Restrictions on the free movement of capital — Tax legislation — Corporation tax — Tax on dividends — National rules providing for a 10% withholding tax on dividends distributed by resident companies and on assimilated income — Imputation to corporation tax of the amount withheld possible only for resident companies.#The first subparagraph of Article 104(3) of the Rules of Procedure — Article 63 TFEU — Tax legislation — Payment of dividends — Withholding tax — Prevention or mitigation of a series of charges to tax — Different treatment of resident recipient companies and non‑resident recipient companies.#Case C‑384/11.

European Union · Court of Justice of the European Union · 12 July 2012

Record· CJCELEX 62009CJ0269decided

Judgment of the Court (First Chamber), 12 July 2012.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations — Articles 18 EC, 39 EC and 43 EC — Articles 28 and 31 of the EEA Agreement — Tax legislation — Transfer abroad of a taxpayer’s residence — Obligation to include any income not yet charged to tax in the tax base for the preceding tax year — Loss of the advantage to be gained by deferring the tax debt.#Case C‑269/09.

European Union · Court of Justice of the European Union · 12 July 2012

Report· CCCELEX 62011CC0207decided

Opinion of Advocate General Jääskinen delivered on 10 July 2012.#3D I Srl v Agenzia delle Entrate — Ufficio di Cremona.#Reference for a preliminary ruling from the Commissione tributaria regionale di Milano (Italy).#Taxation — 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 — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets — Deferral of taxation — Requirement that a reserve fund for the suspended tax corresponding to the value of the capital gains obtained be carried over in the balance sheet of the transferring company.#Case C‑207/11.

European Union · Court of Justice of the European Union · 10 July 2012

Record· CJCELEX 62010CJ0318decided

Judgment of the Court (First Chamber), 5 July 2012.#Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge.#Reference for a preliminary ruling from the Cour de cassation (Belgium).#Freedom to provide services — Tax legislation — Deduction as business expenses of expenses incurred as payment for the provision of services — Expenses incurred in relation to a service provider established in another Member State in which that provider is not subject to tax on income or is subject there to a tax regime which is appreciably more advantageous — Deductibility conditional upon the provision of proof of the genuine and proper nature of the services and the normal nature of the related payments — Obstacle — Justification — Combating tax evasion and avoidance — Effectiveness of fiscal supervision — Balanced allocation between Member States of the power to impose taxes — Proportionality.#Case C‑318/10.

European Union · Court of Justice of the European Union · 5 July 2012

Record· CJCELEX 62010CJ0558decided

Judgment of the Court (Third Chamber), 5 July 2012.#Michel Bourgès-Maunoury and Marie-Louise Heintz, wife of Bourgès-Maunoury v Direction des services fiscaux d’Eure-et-Loir.#Reference for a preliminary ruling from the tribunal de grande instance de Chartres.#Privileges and immunities of the European Communities – Exemption from national taxes on salaries paid by the European Union – Inclusion of income paid by the European Union in the calculation of the cap for wealth tax.#Case C-558/10.

European Union · Court of Justice of the European Union · 5 July 2012

Record· CJCELEX 62011CJ0172decided

Judgment of the Court (Second Chamber), 28 June 2012.#Georges Erny v Daimler AG - Werk Wörth.#Reference for a preliminary ruling from the Arbeitsgericht Ludwigshafen am Rhein.#Freedom of movement for workers — Article 45 TFEU — Regulation (EEC) No 1612/68 — Article 7(4) — Principle of non-discrimination — Top-up amount on wages paid to workers placed on a scheme of part-time work prior to retirement — Cross-border workers subject to income tax in the Member State of residence — Notional taking into account of the tax on wages of the Member State of employment.#Case C-172/11.

European Union · Court of Justice of the European Union · 28 June 2012

Record· COCELEX 62011CO0038decided

Order of the Court (Fifth Chamber) of 18 June 2012.#Amorim Energia BV v Ministério das Finanças e da Administração Pública.#Reference for a preliminary ruling — Supremo Tribunal Administrativo — Interpretation of Articles 63 TFEU and 65 TFEU — National legislation subjecting dividends distributed to non-resident companies to tax rules less favourable than those applied to dividends distributed to resident companies — Non-resident companies required to have held shares for a longer minimum period and to possess a larger minimum holding.#The first subparagraph of Article 104(3) of the Rules of Procedure — Articles 49 TFEU and 54 TFEU — Articles 63 TFEU and 65 TFEU — Directive 90/435/EEC — Article 3(2) — Tax legislation — Corporation tax — Taxation of dividends — Withholding tax — Exemption — Minimum holding in the company distributing dividends — Conditions — Minimum period of uninterrupted share ownership –Conditions — Resident and non-resident recipient companies — Different treatment.#Case C‑38/11.

European Union · Court of Justice of the European Union · 18 June 2012

Report· CCCELEX 62011CC0234decided

Opinion of Advocate General Kokott delivered on 14 June 2012.#TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling from the Administrativen sad Varna.#Taxation − VAT − Right of deduction − Contribution in kind − Destruction of property − New buildings – Adjustment.#Case C‑234/11.

European Union · Court of Justice of the European Union · 14 June 2012

Record· COCELEX 62011CO0021decided

Order of the Court (Seventh Chamber) of 7 June 2012.#Volturno Trasporti Sas di Santoro Nino e c. v Camera di Commercio di Benevento and Equitalia Polis SpA.#Reference for a preliminary ruling — Commissione tributaria provinciale di Benevento — Interpretation of Articles 10(c) and 12(e) of Council Directive No 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412) — Indirect taxes on the raising of capital — Imposition of an annual fee for entry in the register of companies kept by the local chambers of commerce — Whether permissible.#Reference for a preliminary ruling — Manifest inadmissibility.#Case C‑21/11.

European Union · Court of Justice of the European Union · 7 June 2012

Record· CJCELEX 62010CJ0124decided

Judgment of the Court (Grand Chamber), 5 June 2012.#European Commission v Électricité de France (EDF).#Appeal — State aid — Waiver of a tax claim — Exemption from corporation tax — Increase in share capital — Conduct of a State acting as a prudent private investor in a market economy — Criteria to distinguish between the State as shareholder and the State exercising public power — Definition of ‘reference private investor’ — Principle of equal treatment — Burden of proof.#Case C-124/10 P.

European Union · Court of Justice of the European Union · 5 June 2012

Report· CCCELEX 62011CC0160decided

Opinion of Advocate General Mazák delivered on 24 May 2012.#Bawaria Motors sp. z o.o. v Minister Finansów.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax.#Case C‑160/11.

European Union · Court of Justice of the European Union · 24 May 2012

Record· TJCELEX 62010TJ0006decided

Judgment of the General Court (Third Chamber) of 22 May 2012.#Sviluppo Globale GEIE v European Commission.#Public service contracts — Call for tenders — Support for the customs and tax authorities in Kosovo — Rejection of a tenderer’s bid — Act not amenable to review — Confirmatory act — Inadmissibility — Access to documents — Regulation (EC) No 1049/2001 — Documents relating to the call for tenders — Partial refusal of access — Exception concerning the protection of the commercial interests of a third party — Inadequate statement of reasons.#Case T‑6/10.

European Union · Court of Justice of the European Union · 22 May 2012

Record· CJCELEX 62011CJ0370decided

Judgment of the Court (Sixth Chamber) of 10 May 2012.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations — Articles 36 and 40 of the EEA Agreement — Discriminatory taxation of the capital gains obtained on the repurchase of shares in collective investment undertakings established in Norway or Iceland and not authorised under Directive 85/611/EEC.#Case C-370/11.

European Union · Court of Justice of the European Union · 10 May 2012

Record· CJCELEX 62011CJ0338decided

Judgment of the Court (Third Chamber), 10 May 2012.#Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État.#References for a preliminary ruling from the tribunal administratif de Montreuil.#Articles 63 TFEU and 65 TFEU — Undertakings for collective investments in transferable securities (UCITS) — Different treatment of dividends paid to non-resident UCITS, subject to withholding tax, and dividends paid to resident UCITS, not subject to such tax — Whether it is necessary, for the purpose of determining whether the national measure is in conformity with the free movement of capital, to take account of the situation of shareholders — No such need.#Joined Cases C‑338/11 to C‑347/11.

European Union · Court of Justice of the European Union · 10 May 2012

Record· CJCELEX 62010CJ0357decided

Judgment of the Court (Second Chamber), 10 May 2012.#Duomo Gpa Srl and Others v Comune di Baranzate and Comune di Venegono Inferiore.#Request for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia.#Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC — Freedom of establishment — Freedom to provide services — Directive 2006/123/EC — Articles 15 and 16 — Concession relating to the assessment, verification and collection of taxes and other local authority revenue — National legislation — Minimum share capital — Obligation.#Joined Cases C‑357/10 to C‑359/10.

European Union · Court of Justice of the European Union · 10 May 2012

Record· CJCELEX 62010CJ0520decided

Judgment of the Court (Third Chamber), 3 May 2012.#Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Taxation — Sixth VAT Directive — Article 2 — Supply of services for consideration — Telecommunications services — Prepaid phonecards displaying information for making international calls — Marketing through a network of distributors.#Case C‑520/10.

European Union · Court of Justice of the European Union · 3 May 2012

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