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101 records in EU in 2013

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Report· CCCELEX 62012CC0425decided

Opinion of Advocate General Wahl delivered on 18 September 2013.#Portgás — Sociedade de Produção e Distribuição de Gás SA v Ministério da Agricultura, do Mar, do Ambiente e do Ordenamento do Território.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Porto.#Procedures for awarding public contracts in the water, energy, transport and telecommunications sectors — Directive 93/38/EEC — Directive not transposed into national law — Whether the State may rely on that directive against a body holding a public service concession in the case where that directive has not been transposed into national law.#Case C‑425/12.

European Union · Court of Justice of the European Union · 18 September 2013

Record· CJCELEX 62012CJ0049decided

Judgment of the Court (Third Chamber), 12 September 2013.#The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS and Others.#Request for a preliminary ruling from the Østre Landsret.#Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action brought by a public authority — Damages in respect of involvement in a tax fraud by a third party not subject to VAT.#Case C‑49/12.

European Union · Court of Justice of the European Union · 12 September 2013

Record· TOCELEX 62011TO0429decided

Order of the General Court (Eighth Chamber) of 9 September 2013.#Banco Bilbao Vizcaya Argentaria, SA v European Commission.#Action for annulment — State aid — Aid scheme permitting tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the internal market and not ordering the recovery of the aid — Act entailing implementing measures — Lack of individual concern — Lack of status as an actual recipient under the aid scheme — No obligation to repay the aid — Inadmissibility.#Case T‑429/11.

European Union · Court of Justice of the European Union · 9 September 2013

Record· TOCELEX 62012TO0489decided

Order of the General Court (Seventh Chamber) of 9 September 2013.#Planet AE Anonymi Etaireia Parochis Symvouleftikon Ypiresion v European Commission.#Action for annulment — State aid — Aid scheme permitting tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the internal market and not ordering the recovery of the aid — Act entailing implementing measures — Lack of individual concern — Lack of status as an actual recipient under the aid scheme — No obligation to repay the aid — Inadmissibility.#Case T‑489/12.

European Union · Court of Justice of the European Union · 9 September 2013

Record· TOCELEX 62011TO0400decided

Order of the General Court (Eighth Chamber), 9 September 2013.#Altadis, SA v European Commission.#Actions for annulment — State aid — Aid scheme allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme to be incompatible with the common market and not ordering the recovery of the aid — Act entailing implementing measures — Lack of individual concern — No obligation to recover — Inadmissibility.#Case T‑400/11.

European Union · Court of Justice of the European Union · 9 September 2013

Record· TOCELEX 62011TO0430decided

Order of the General Court (Eighth Chamber) of 9 September 2013.#Telefónica, SA v European Commission.#Action for annulment — State aid — Aid scheme permitting tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the internal market and not ordering the recovery of the aid — Act entailing implementing measures — Lack of individual concern — Lack of status as an actual recipient under the aid scheme — No obligation to repay the aid — Inadmissibility.#Case T‑430/11.

European Union · Court of Justice of the European Union · 9 September 2013

Report· CCCELEX 62012CC0385decided

Opinion of Advocate General Kokott delivered on 5 September 2013.#Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Székesfehérvári Törvényszék.#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — National tax legislation establishing an exceptional tax on the turnover of store retail trade — Retail store chains — Existence of a discriminatory effect — Indirect discrimination.#Case C‑385/12.

European Union · Court of Justice of the European Union · 5 September 2013

Report· CCCELEX 62012CC0302decided

Conclusie van advocaat-generaal Kokott van 5 september 2013. # X tegen Minister van Financiën. # Verzoek om een prejudiciële beslissing: Hoge Raad der Nederlanden - Nederland. # Prejudiciële verwijzing - Artikel 43 EG - Personenauto’s - Gebruik in lidstaat van in andere lidstaat geregistreerde personenauto - Belasting die met betrekking tot deze auto in eerste lidstaat wordt geheven ter zake van aanvang van gebruik op nationaal wegennet, en in tweede lidstaat bij registratie ervan - Auto die door betrokken burger zowel wordt gebruikt voor privédoeleinden als om zich vanuit zijn lidstaat van herkomst naar zijn werkplek in eerste lidstaat te begeven. # Zaak C-302/12.

European Union · Court of Justice of the European Union · 5 September 2013

Record· CJCELEX 62011CJ0210decided

Judgment of the Court (Sixth Chamber), 18 July 2013.#État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11).#Requests for a preliminary ruling from the Cour de cassation (Belgium).#Requests for a preliminary ruling — Sixth VAT Directive — Article 6(2), first paragraph, point (a) and Article 13(B)(b) — Right to deduction — Capital goods belonging to legal persons made partly available to their managers for private use — No rent payable in money, but taking into account of a benefit in kind for income tax purposes.#Joined Cases C‑210/11 and C‑211/11.

European Union · Court of Justice of the European Union · 18 July 2013

Report· CCCELEX 62012CC0272decided

Opinion of Advocate General Bot delivered on 18 July 2013.#European Commission v Ireland and Others.#Appeal — State aid — Exemption from excise duty on mineral oils — Court acting of its own motion — Plea adopted of its own motion by a court of the European Union — Relationship between tax harmonisation and monitoring of State aid — Respective powers of the Council and the Commission — Principle of legal certainty — Presumption of legality attaching to European Union measures.#Case C‑272/12 P.

European Union · Court of Justice of the European Union · 18 July 2013

Record· CJCELEX 62012CJ0006decided

Judgment of the Court (Fifth Chamber), 18 July 2013.#P Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#State aid — Articles 107 and 108 TFEU — Condition of ‘selectivity’ — Regulation (EC) No 659/1999 — Article 1(b)(i) — Existing aid — National legislation concerning corporate income tax — Deductibility of losses sustained — Non-deductibility in the case of change of ownership — Authorisation of derogations — Degree of latitude of the tax authorities.#Case C‑6/12.

European Union · Court of Justice of the European Union · 18 July 2013

Record· CJCELEX 62012CJ0124decided

Judgment of the Court (Sixth Chamber), 18 July 2013.#AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv.#Request for a preliminary ruling from the Administrativen sad Plovdiv.#Value added tax — Directive 2006/112/EC — Articles 168(a) and 176 — Right to deduction — Expenditure related to the purchase of goods and the supply of services for staff — Staff supplied to the taxable persons claiming the right to deduction but employed by another taxable person.#Case C‑124/12.

European Union · Court of Justice of the European Union · 18 July 2013

Record· CJCELEX 62012CJ0078decided

Judgment of the Court (Second Chamber), 18 July 2013.#‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Directive 2006/112/EC — Common system of value added tax — Supply of goods — Concept — Right to deduct — Refusal — Actual performance of a taxable transaction — Regulation (EC) No 1760/2000 — System for the identification and registration of bovine animals — Ear tags.#Case C‑78/12.

European Union · Court of Justice of the European Union · 18 July 2013

Record· CJCELEX 62012CJ0026decided

Judgment of the Court (Fourth Chamber), 18 July 2013.#Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen.#Request for a preliminary ruling from the Gerechtshof te Leeuwarden.#Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’.#Case C‑26/12.

European Union · Court of Justice of the European Union · 18 July 2013

Record· COCELEX 62011CO0572decided

Order of the Court (Second Chamber) of 4 July 2013.#Menidzherski biznes reshenia OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto V. Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Directive 2006/112/EC — VAT — Right to deduct — Refusal — Tax mentioned on an invoice — Actual performance of a taxable transaction — None — Evidence — Principles of fiscal neutrality and the protection of legitimate expectations.#Case C‑572/11.

European Union · Court of Justice of the European Union · 4 July 2013

Record· CJCELEX 62011CJ0350decided

Judgment of the Court (First Chamber), 4 July 2013.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg te Antwerpen.#Tax legislation — Corporation tax — Deduction for risk capital — Notional interest — Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions.#Case C‑350/11.

European Union · Court of Justice of the European Union · 4 July 2013

Record· CJCELEX 62012CJ0155decided

Judgment of the Court (First Chamber), 27 June 2013.#Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of ‘supply of services connected with immovable property’ — Complex cross-border service relating to the storage of goods.#Case C‑155/12.

European Union · Court of Justice of the European Union · 27 June 2013

Record· CJCELEX 62012CJ0219decided

Judgment of the Court (Second Chamber), 20 June 2013.#Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Sixth VAT Directive — Article 4(1) and (2) — Concept of ‘economic activities’ — Deduction of input tax — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling — Supply to the network — Remuneration — Electricity production lower than consumption.#Case C‑219/12.

European Union · Court of Justice of the European Union · 20 June 2013

Record· CJCELEX 62012CJ0259decided

Judgment of the Court (Eighth Chamber), 20 June 2013.#Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD.#Request for a preliminary ruling from the Administrativen sad Plovdiv.#Taxation — VAT — Directive 2006/112/EC — Principles of fiscal neutrality and proportionality — Belated recording in the accounts and declaration of the cancellation of an invoice — Remedying of the omission — Payment of the tax — State budget — No harm suffered — Administrative penalty.#Case C‑259/12.

European Union · Court of Justice of the European Union · 20 June 2013

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