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101 records in EU in 2014

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Record· CJCELEX 62013CJ0492decided

Judgment of the Court (Fifth Chamber), 9 October 2014.#Traum EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 138(1) — Exemptions for intra-Community transactions — Purchaser not registered for VAT purposes — Whether the vendor is required to establish the authenticity of the signature of the purchaser or his representative — Principles of proportionality, legal certainty and protection of legitimate expectations — Direct effect.#Case C‑492/13.

European Union · Court of Justice of the European Union · 9 October 2014

Record· CJCELEX 62013CJ0428decided

Judgment of the Court (Fifth Chamber), 9 October 2014.#Ministero dell’Economia e delle Finanze and Amministrazione Autonoma dei Monopoli di Stato (AAMS) v Yesmoke Tobacco SpA.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Tax provisions — Harmonisation of laws — Directives 95/59/EC and 2011/64/EU — Structure and rates of excise duty applied to manufactured tobacco — Establishment of an excise duty — Principle establishing one rate of excise duty for all cigarettes — Possibility for the Member States of establishing a minimum amount of excise duty — Cigarettes in the lowest price category — National legislation — Specific category of cigarettes — Excise duty set at 115%.#Case C‑428/13.

European Union · Court of Justice of the European Union · 9 October 2014

Record· CJCELEX 62013CJ0522decided

Sentencia del Tribunal de Justicia (Sala Séptima) de 9 de octubre de 2014.#Ministerio de Defensa y Navantia, S.A., contra Concello de Ferrol.#Petición de decisión prejudicial planteada por el Juzgado Contencioso‑Administrativo nº 1 de Ferrol (A Coruña).#Petición de decisión prejudicial — Competencia — Ayudas de Estado — Artículo 107 TFUE, apartado 1 — Concepto de “ayuda de Estado” — Impuesto sobre bienes inmuebles — Exención fiscal.#Asunto C‑522/13.

European Union · Court of Justice of the European Union · 9 October 2014

Record· QUESTION_WRITTEN_PRIORITYP-8-2014-007567open

Double taxation

European Union · European Parliament · 6 October 2014

Record· CJCELEX 62012CJ0426decided

Judgment of the Court (Fourth Chamber), 2 October 2014.#X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst.#Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(4)(b) — Dual use of energy products — Concept.#Case C‑426/12.

European Union · Court of Justice of the European Union · 2 October 2014

Report· CCCELEX 62013CC0133decided

Opinion of Advocate General Kokott delivered on 2 October 2014.#Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q.#Request for a preliminary ruling from the Raad van State (Netherlands).#Reference for a preliminary ruling — Free movement of capital — Tax legislation — Gift tax — Exemption in respect of an ‘estate’ — No exemption in respect of property situated in the territory of another Member State.#Case C‑133/13.

European Union · Court of Justice of the European Union · 2 October 2014

Record· CJCELEX 62013CJ0254decided

Judgment of the Court (Seventh Chamber), 2 October 2014.#Orgacom BVBA v Vlaamse Landmaatschappij.#Request for a preliminary ruling from the hof van beroep te Brussel.#Reference for a preliminary ruling — Charges having equivalent effect to customs duties — Internal taxes — Import levy on manure imported into the Flanders region — Articles 30 TFEU and 110 TFEU — Levy payable by the importer — Different levies on imported manure and manure produced within the Flanders region.#Case C‑254/13.

European Union · Court of Justice of the European Union · 2 October 2014

Record· TJCELEX 62011TJ0601decided

Judgment of the General Court (Fifth Chamber), 26 September 2014.#Dansk Automat Brancheforening v European Commission.#Actions for annulment — State aid — Online gaming — Introduction in Denmark of lower taxes for online gaming than for casinos and amusement arcades — Decision declaring aid compatible with the internal market — Aid to facilitate the development of certain activities — Lack of individual concern — Regulatory act entailing implementing measures — Inadmissibility.#Case T‑601/11.

European Union · Court of Justice of the European Union · 26 September 2014

Record· TJCELEX 62011TJ0615decided

Judgment of the General Court (Fifth Chamber) of 26 September 2014.#Royal Scandinavian Casino Århus I/S v European Commission.#Action for annulment — State aid — Online games — Introduction in Denmark of taxes lower for online games than for casinos and gaming rooms — Decision declaring the aid compatible with the internal market — Aid intended to facilitate the development of certain activities — Lack of individual concern — Regulatory act entailing implementing measures — Inadmissibility.#Case T‑615/11.

European Union · Court of Justice of the European Union · 26 September 2014

Record· TOCELEX 62014TO0103(01)decided

Order of the President of the General Court of 18 September 2014.#Frucona Košice a.s. v European Commission.#Application for interim measures — State aid — Alcohol and spirits — Cancellation of a tax debt in a collective bankruptcy procedure — Decision declaring the aid incompatible with the internal market and ordering its recovery — Application for suspension of operation of a measure — Lack of any urgency — Prima facie case not made out.#Case T‑103/14 R II.

European Union · Court of Justice of the European Union · 18 September 2014

Record· CJCELEX 62013CJ0007decided

Judgment of the Court (Second Chamber), 17 September 2014.#Skandia America Corp. (USA), filial Sverige v Skatteverket.#Request for a preliminary ruling from the förvaltningsrätten i Stockholm.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — VAT group — Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State — Whether services supplied are taxable.#Case C‑7/13.

European Union · Court of Justice of the European Union · 17 September 2014

Record· CJCELEX 62013CJ0219decided

Judgment of the Court (Third Chamber), 11 September 2014.#K Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, point 6 — Reduced rate of VAT applicable only to books printed on paper — Books published on physical supports other than paper subject to the standard rate of VAT — Fiscal neutrality.#Case C‑219/13.

European Union · Court of Justice of the European Union · 11 September 2014

Record· CJCELEX 62013CJ0489decided

Judgment of the Court (Seventh Chamber), 11 September 2014.#Ronny Verest and Gaby Gerards v Belgische Staat.#Request for a preliminary ruling from the hof van beroep te Antwerpen.#Reference for a preliminary ruling — Income tax — Legislation for the avoidance of double taxation — Taxation of income from immovable property received in a Member State other than the Member State of residence — Method of exemption with maintenance of progressivity in the Member State of residence — Difference in treatment between immovable property situated in the Member State of residence and in another Member State.#Case C‑489/13.

European Union · Court of Justice of the European Union · 11 September 2014

Record· CJCELEX 62012CJ0047decided

Judgment of the Court (First Chamber), 11 September 2014.#Kronos International Inc. v Finanzamt Leverkusen.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Articles 49 TFEU and 54 TFEU — Freedom of establishment — Articles 63 TFEU and 65 TFEU — Free movement of capital — Tax legislation — Corporation tax — Legislation of a Member State designed to eliminate double taxation of distributed profits — Imputation method applied to dividends distributed by companies resident in the same Member State as the company receiving them — Exemption method applied to dividends distributed by companies resident in a different Member State from the company receiving them or in a third State — Difference in treatment of losses of the company receiving the dividends.#Case C‑47/12.

European Union · Court of Justice of the European Union · 11 September 2014

Report· CCCELEX 62013CC0131decided

Opinion of Advocate General Szpunar delivered on 11 September 2014.#Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.#Requests for preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — VAT — Sixth Directive — Transitional arrangements for trade between Member States — Goods dispatched or transported within the Community — Tax evasion carried out in the Member State of arrival — Evasion taken into account in the Member State of dispatch — Refusal of the benefit of rights to deduction, exemption or refund — Absence of provisions in national law.#Joined Cases C‑131/13, C‑163/13 and C‑164/13.

European Union · Court of Justice of the European Union · 11 September 2014

Record· TJCELEX 62011TJ0444decided

Judgment of the General Court (Third Chamber), 11 September 2014.#Gold East Paper (Jiangsu) Co. Ltd and Gold Huasheng Paper (Suzhou Industrial Park) Co. Ltd v Council of the European Union.#Subsidies — Imports of coated fine paper originating in China — Methodology — Calculation of the advantage — Manifest error of assessment — Specificity — Depreciation period — Preferential tax treatments — Compensatory measures — Injury — Determination of the profit margin — Definition of the product concerned — Community industry — Causal link.#Case T‑444/11.

European Union · Court of Justice of the European Union · 11 September 2014

Record· CJCELEX 62013CJ0152decided

Judgment of the Court (Second Chamber), 10 September 2014.#Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Taxation — Directive 2003/96/EC — Taxation of energy products and electricity — Exceptions — Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles — Definition of ‘standard tanks’ within the meaning of Article 24(2) of that directive — Tanks fitted by a coachbuilder or a manufacturer’s dealer.#Case C‑152/13.

European Union · Court of Justice of the European Union · 10 September 2014

Record· COCELEX 62014CO0204decided

Order of the Court (Tenth Chamber) of 4 September 2014.#István Tivadar Szabó v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága.#Reference for a preliminary ruling — Tax debts accumulated by a commercial company — Director of that company could not be recruited to be a director of another company — Article 53(2) of the Rules of Procedure of the Court of Justice — Interpretation requested of provisions of EU law that are inapplicable — Manifest lack of jurisdiction of the Court — Hypothetical questions — Manifest inadmissibility.#Case C‑204/14.

European Union · Court of Justice of the European Union · 4 September 2014

Report· CCCELEX 62013CC0144decided

Opinion of Advocate General Kokott delivered on 4 September 2014.#VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax — Deductions — Exemptions — Supplies of dental prostheses.#Joined Cases C-144/13, C-154/13 and C-160/13.

European Union · Court of Justice of the European Union · 4 September 2014

Report· CCCELEX 62013CC0087decided

Opinion of Advocate General Kokott delivered on 4 September 2014.#Staatssecretaris van Financiën v X.#Request for preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Freedom of establishment — Tax legislation — Income tax — Non-resident taxpayer — Deductibility of costs relating to a historic building occupied by its owner — Costs not deductible in respect of a historic building solely on the ground that it is not listed in the State of taxation, whereas it is listed in the State of residence.#Case C‑87/13.

European Union · Court of Justice of the European Union · 4 September 2014

Record· CJCELEX 62013CJ0211decided

Judgment of the Court (Third Chamber) of 4 September 2014.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Taxation of inheritances and gifts — National legislation providing for a higher tax-free allowance where the deceased, at the time of death, the donor or beneficiary resided on the territory of the Member State — Subject-matter of the action for annulment — Restriction — Justification.#Case C‑211/13.

European Union · Court of Justice of the European Union · 4 September 2014

Record· CJCELEX 62013CJ0256decided

Judgment of the Court (Third Chamber), 4 September 2014.#Provincie Antwerpen v Belgacom NV van publiek recht and Mobistar NV.#Requests for a preliminary ruling from the hof van beroep te Antwerpen.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/20/EC — Article 6 — Conditions attached to the general authorisation and to the rights of use for radio frequencies and for numbers, and specific obligations — Article 13 — Fees for rights of use and rights to install facilities — Regional legislation making undertakings liable to pay a tax on places of business.#Joined Cases C‑256/13 and C‑264/13.

European Union · Court of Justice of the European Union · 4 September 2014

Record· CJCELEX 62012CJ0127decided

Judgment of the Court (Second Chamber) of 3 September 2014.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations — Free movement of capital — Articles 21 TFEU and 63 TFEU — EEA Agreement — Articles 28 and 40 — Taxation of successions and donations — Distribution of powers of taxation — Discrimination as between residents and non-residents — Discrimination according to where the immovable property is situated — Burden of proof.#Case C‑127/12.

European Union · Court of Justice of the European Union · 3 September 2014

Record· CJCELEX 62012CJ0589decided

Judgment of the Court (Second Chamber), 3 September 2014.#Commissioners for Her Majesty’s Revenue & Customs v GMAC UK plc.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — VAT — Sixth Directive 77/388/EEC — Article 11C(1), first subparagraph — Direct effect — Reduction of the taxable amount — Two transactions concerning the same goods — Supply of goods — Cars, sold on a hire purchase basis, repossessed and sold at auction — Abuse of rights.#Case C‑589/12.

European Union · Court of Justice of the European Union · 3 September 2014

Record· CJCELEX 62013CJ0048decided

Judgment of the Court (Grand Chamber), 17 July 2014.#Nordea Bank Danmark A/S v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Tax legislation — Freedom of establishment — National tax on profits — Group taxation — Taxation of the activity of foreign permanent establishments of resident companies — Avoidance of double taxation by set-off of tax (credit method) — Reincorporation of the losses deducted previously in the event that the permanent establishment is transferred to a group company over which the Member State in question does not exercise powers of taxation.#Case C‑48/13.

European Union · Court of Justice of the European Union · 17 July 2014

Record· COCELEX 62013CO0505decided

Order of the Court (Ninth Chamber) of 17 July 2014.#Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite - Varna.#Income tax — Article 2 TEU — Articles 20 and 21 of the Charter of Fundamental Rights of the European Union — Principles of legal certainty, effectiveness and proportionality — Farmers’ right to a reduction of income tax — Exclusion of natural persons carrying out agricultural activity — Implementation of EU law — No implementation — Manifest lack of jurisdiction of the Court.#Case C‑505/13.

European Union · Court of Justice of the European Union · 17 July 2014

Record· CJCELEX 62013CJ0272decided

Judgment of the Court (Sixth Chamber), 17 July 2014.#Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno.#Request for a preliminary ruling from the Commissione tributaria regionale per la Toscana.#Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs — Obligation to physically place the goods in the warehouse — Non-compliance — Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism.#Case C‑272/13.

European Union · Court of Justice of the European Union · 17 July 2014

Record· TJCELEX 62011TJ0151decided

Judgment of the General Court (Third Chamber), 11 July 2014.#Telefónica de España, SA and Telefónica Móviles España, SA v European Commission.#State aid — Public service broadcasting — Aid planned by Spain for RTVE — Alteration of the funding scheme — Replacement of advertising revenues by new taxes on television and telecommunications operators — Decision declaring the aid compatible with the internal market — Procedural rights — New aid — Alteration of the existing aid scheme — Fiscal measure constituting the method by which the aid measure is financed — Tax necessarily hypothecated to the aid — Direct impact of the revenue from the tax on the amount of the aid — Proportionality — Obligation to state reasons.#Case T‑151/11.

European Union · Court of Justice of the European Union · 11 July 2014

Record· TJCELEX 62010TJ0533decided

Judgment of the General Court (Third Chamber), 11 July 2014.#DTS Distribuidora de Televisión Digital, SA v European Commission.#State aid — Public service broadcasting — Aid planned by Spain for RTVE — Alteration of the funding scheme — Replacement of advertising revenues by new taxes on television and telecommunications operators — Decision declaring the aid compatible with the internal market — Fiscal measure constituting the method by which the aid measure is financed — Tax necessarily hypothecated to the aid — Direct impact of the revenue from the tax on the amount of the aid — Proportionality.#Case T‑533/10.

European Union · Court of Justice of the European Union · 11 July 2014

Record· CJCELEX 62013CJ0183decided

Judgment of the Court (Fourth Chamber), 10 July 2014.#Fazenda Pública v Banco Mais SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Taxation — VAT — Directive 77/388/EEC — Article 17(5), third subparagraph, point (c) — Article 19 — Deduction of input tax — Leasing transactions — Mixed use goods and services — Rule for determining the amount of the VAT deduction — Derogation — Conditions.#Case C‑183/13.

European Union · Court of Justice of the European Union · 10 July 2014

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