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101 records in EU in 2015

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Record· CJCELEX 62014CJ0069decided

Judgment of the Court (Grand Chamber) of 6 October 2015.#Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor.#Request for a preliminary ruling from the Tribunalul Sibiu.#Reference for a preliminary ruling — Principles of equivalence and effectiveness — Res judicata — Recovery of undue payments — Recovery of taxes levied by a Member State in breach of EU law — Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law — Application for revision of such a decision — National legislation allowing the revision, in the light of later preliminary rulings given by the Court, of final decisions of a court or tribunal made exclusively in administrative proceedings.#Case C-69/14.

European Union · Court of Justice of the European Union · 6 October 2015

Record· CJCELEX 62014CJ0066decided

Judgment of the Court (Fourth Chamber) of 6 October 2015.#Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU — Freedom of establishment — State aid — Taxation of groups of companies — Acquisition of a holding in a subsidiary — Depreciation of the goodwill — Limitation on holdings in resident companies.#Case C-66/14.

European Union · Court of Justice of the European Union · 6 October 2015

Report· CCCELEX 62014CC0308decided

Opinion of Advocate General Cruz Villalón delivered on 6 October 2015.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Coordination of social security systems — Regulation (EC) No 883/2004 — Article 4 — Equal treatment as regards access to social security benefits — Right of residence — Directive 2004/38/EC — National legislation under which child benefit and child tax credit are not granted to nationals of other Member States who do not have a right of lawful residence.#Case C-308/14.

European Union · Court of Justice of the European Union · 6 October 2015

Record· CJCELEX 62014CJ0201decided

Judgment of the Court (Third Chamber) of 1 October 2015.#Smaranda Bara and Others v Casa Naţională de Asigurări de Sănătate and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Directive 95/46/EC — Processing of personal data — Articles 10 and 11 — Data subjects’ information — Article 13 — Exceptions and limitations — Transfer by a public administrative body of a Member State of personal tax data for processing by another public administrative body.#Case C-201/14.

European Union · Court of Justice of the European Union · 1 October 2015

Record· CJCELEX 62013CJ0606decided

Judgment of the Court (Seventh Chamber) of 1 October 2015.#OKG AB v Skatteverket.#Request for a preliminary ruling from the Kammarrätten i Sundsvall.#Reference for a preliminary ruling — Directive 2003/96/EC — Articles 4 and 21 — Directive 2008/118/EC — Directive 92/12/EEC — Article 3(1) — Scope — Rules of a Member State — Levying of a tax on the thermal power of nuclear reactors.#Case C-606/13.

European Union · Court of Justice of the European Union · 1 October 2015

Record· CJCELEX 62014CJ0276decided

Judgment of the Court (Grand Chamber) of 29 September 2015.#Gmina Wrocław v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU.#Case C-276/14.

European Union · Court of Justice of the European Union · 29 September 2015

Record· TJCELEX 62013TJ0261decided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 23 September 2015.#Kingdom of the Netherlands v European Commission.#HICP — Regulation (EC) No 2494/95 — Harmonised indices of consumer prices at constant tax rates (HICP-CT) — Regulation (EU) No 119/2013 — Owner-occupied housing price indices — Regulation (EU) No 93/2013 — Eurostat — Comitology — Implementing measures — Regulatory procedure with scrutiny.#Joined Cases T-261/13 and T-86/14.

European Union · Court of Justice of the European Union · 23 September 2015

Record· CJCELEX 62013CJ0589decided

Judgment of the Court (Fifth Chamber) of 17 September 2015.#Proceedings brought by F.E. Familienprivatstiftung Eisenstadt.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Free movement of capital — Article 56 EC — Interim taxation of capital gains and income from the disposal of holdings by a national foundation — Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention.#Case C-589/13.

European Union · Court of Justice of the European Union · 17 September 2015

Record· CJCELEX 62014CJ0416decided

Judgment of the Court (Eighth Chamber) of 17 September 2015.#Fratelli De Pra SpA and SAIV SpA v Agenzia Entrate - Direzione Provinciale Ufficio Controlli Belluno and Agenzia Entrate - Direzione Provinciale Ufficio Controlli Vicenza.#Request for a preliminary ruling from the Commissione Tributaria Regionale di Mestre-Venezia.#Reference for a preliminary ruling — Telecommunications networks and services — Directives 2002/19/EC, 2002/20/EC, 2002/21/EC, 2002/22/EC — Free circulation of terminal equipment for terrestrial mobile telecommunications — Directive 1999/5/EC — Tax on the use of equipment — General authorisation or licence for use — Subscription contract equivalent to a general authorisation or licence — Differential treatment of users depending on whether or not they have a subscription contract.#Case C-416/14.

European Union · Court of Justice of the European Union · 17 September 2015

Report· CCCELEX 62013CC0659decided

Opinion of Advocate General Bot delivered on 17 September 2015.#C & J Clark International Ltd v The Commissioners for Her Majesty's Revenue & Customs and Puma SE v Hauptzollamt Nürnberg.#Requests for a preliminary ruling from the First-tier Tribunal (Tax Chamber) and the Finanzgericht München.#References for a preliminary ruling — Admissibility — Dumping — Imports of footwear with uppers of leather originating in China and Vietnam — Validity of Regulation (EC) No 1472/2006 and Implementing Regulation (EU) No 1294/2009 — WTO Anti-Dumping Agreement — Regulation (EC) No 384/96 — Article 2(7) — Determination of dumping — Imports from non-market economy countries — Claims for market economy treatment — Time limit — Article 9(5) and (6) — Claims for individual treatment — Article 17 — Sampling — Article 3(1), (5) and (6), Article 4(1) and Article 5(4) — Cooperation of the Union industry — Article 3(2) and (7) — Determination of injury — Other known factors — Community Customs Code — Article 236(1) and (2) — Repayment of duties not legally owed — Time limit — Unforeseeable circumstances or force majeure — Invalidity of a regulation which imposed anti-dumping duties.#Joined Cases C-659/13 and C-34/14.

European Union · Court of Justice of the European Union · 17 September 2015

Record· CJCELEX 62014CJ0010decided

Judgment of the Court (Third Chamber) of 17 September 2015.#J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention.#Joined Cases C-10/14, C-14/14 and C-17/14.

European Union · Court of Justice of the European Union · 17 September 2015

Report· CCCELEX 62014CC0179decided

Opinion of Advocate General Bot delivered on 17 September 2015.#European Commission v Hungary.#Failure of a Member State to fulfil obligations — Directive 2006/123/EC — Articles 14 to 16 — Article 49 TFEU — Freedom of establishment — Article 56 TFEU — Freedom to provide services — Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals — Restrictions — Monopoly.#Case C-179/14.

European Union · Court of Justice of the European Union · 17 September 2015

Report· CCCELEX 62014CC0419decided

Opinion of Advocate General Wathelet delivered on 16 September 2015.#WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2, 24, 43, 250 and 273 — Place of supply of electronically supplied services — Artificial fixing of that place by means of an arrangement not reflecting economic reality — Abuse of rights — Regulation (EU) No 904/2010 — Charter of Fundamental Rights of the European Union — Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) — Rights of the defence — Right to be heard — Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded — Interception of telecommunications and seizure of emails.#Case C-419/14.

European Union · Court of Justice of the European Union · 16 September 2015

Report· CCCELEX 62014CC0232decided

Opinion of Advocate General Wathelet delivered on 10 September 2015.#Portmeirion Group UK Ltd v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Dumping — Implementing Regulation (EU) No 412/2013 — Validity — Imports of ceramic tableware and kitchenware originating in China — Product concerned — Product under consideration — Obligation to state reasons.#Case C-232/14.

European Union · Court of Justice of the European Union · 10 September 2015

Record· COCELEX 62014CO0585decided

Order of the Court (Ninth Chamber) of 3 September 2015.#Petru Chiş and Others v Administrația Județeană a Finanțelor Publice Cluj and Administrația Județeană a Finanțelor Publice Sălaj.#Requests for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Internal Taxation — Article 110 TFEU — Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership — Fiscal neutrality as between second hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market.#Joined Cases C-585/14, C-587/14 and C-588/14.

European Union · Court of Justice of the European Union · 3 September 2015

Report· CCCELEX 62014CC0388decided

Opinion of Advocate General Wathelet delivered on 3 September 2015.#Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Freedom of establishment — Non-resident permanent establishment — Avoidance of double taxation by exemption of the income of the non-resident permanent establishment — Taking account of losses incurred by that permanent establishment — Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred — Definitive losses.#Case C-388/14.

European Union · Court of Justice of the European Union · 3 September 2015

Record· CJCELEX 62014CJ0463decided

Judgment of the Court (Third Chamber) of 3 September 2015.#Asparuhovo Lake Investment Company OOD 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 — Common system of value added tax — Directive 2006/112/EC — Articles 24(1), 25(b), 62(2), 63 and 64(1) — Meaning of ‘supply of services’ — Subscription contract for the supply of consulting services — Chargeable event — Need for proof of the actual supply of services — Chargeability of the tax.#Case C-463/14.

European Union · Court of Justice of the European Union · 3 September 2015

Record· CJCELEX 62013CJ0526decided

Judgment of the Court (Fourth Chamber) of 3 September 2015.#UAB "Fast Bunkering Klaipėda“" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling — Taxation — Value Added Tax (VAT) — Directive 2006/112/EC — Article 148(a) — Supply of goods — Definition — Exemption — Supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas — Supplies to intermediaries acting in their own name.#Case C-526/13.

European Union · Court of Justice of the European Union · 3 September 2015

Record· CJCELEX 62014CJ0386decided

Judgment of the Court (Second Chamber) of 2 September 2015.#Groupe Steria SCA v Ministère des Finances et des Comptes publics.#Request for a preliminary ruling from the Cour administrative d'appel de Versailles.#Reference for a preliminary ruling — Tax legislation — Freedom of establishment — Directive 90/435/EEC — Article 4(2) — Cross-border distributions of dividends — Corporation tax — Group taxation (French intégration fiscale) — Tax exemption for dividends paid by subsidiaries belonging to the tax-integrated group — Residence qualification — Dividends paid by non-resident subsidiaries — Non-deductible costs and expenses relating to the holding.#Case C-386/14.

European Union · Court of Justice of the European Union · 2 September 2015

Question· QUESTION_WRITTENE-8-2015-012260open

Energy taxation in the EU

European Union · European Parliament · 31 August 2015

Decision· DCELEX 32016D0195in force

Commission Decision (EU) 2016/195 of 14 August 2015 on State aid measures SA.33083 (12/C) (ex 12/NN) implemented by Italy providing for reduced taxes and contributions linked to natural disasters (all sectors except agriculture) and SA.35083 (12/C) (ex 12/NN), implemented by Italy providing for reduced taxes and contributions linked to the earthquake in Abruzzo in 2009 (all sectors except agriculture) (notified under document C(2015) 5549) (Text with EEA relevance)

European Union · EUR-Lex · 14 August 2015

Report· CCCELEX 62014CC0264decided

Opinion of Advocate General Kokott delivered on 16 July 2015.#Skatteverket v David Hedqvist.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 2(1)(c) and 135(1)(d) to (f) — Services for consideration — Transactions to exchange the ‘bitcoin’ virtual currency for traditional currencies — Exemption.#Case C-264/14.

European Union · Court of Justice of the European Union · 16 July 2015

Record· CJCELEX 62013CJ0584decided

Judgment of the Court (Fifth Chamber) of 16 July 2015.#Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Taxation — Turnover tax — Scope — Exemption — Notion of ‘insurance transactions’ — Notion of ‘supply of services’ — Lump sum for a warranty covering breakdowns of a second-hand vehicle.#Case C-584/13.

European Union · Court of Justice of the European Union · 16 July 2015

Record· CJCELEX 62014CJ0485decided

Judgment of the Court (Sixth Chamber) of 16 July 2015.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement.#Case C-485/14.

European Union · Court of Justice of the European Union · 16 July 2015

Record· COCELEX 62014CO0123decided

Order of the Court (Tenth Chamber) of 15 July 2015.#"Itales" OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reqeust for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — VAT — Directive 2006/112/EC — Principle of tax neutrality — Deduction of input VAT — Meaning of ‘supply of goods’ — Conditions for establishing a supply of goods — No proof that the direct supplier was actually in possession of the goods.#Case C-123/14.

European Union · Court of Justice of the European Union · 15 July 2015

Record· COCELEX 62014CO0159decided

Order of the Court (Tenth Chamber) of 15 July 2015.#"Koela-N" 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 — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Deduction of input VAT — ‘Supply of goods’ — Condition for the existence of a supply of goods — Direct transfer of goods from a supplier to a third party by a carrier — No evidence of actual possession of the goods by the direct supplier — Lack of cooperation between the suppliers and the tax authorities — No transhipment of goods — Evidence justifying suspicions of tax fraud.#Case C-159/14.

European Union · Court of Justice of the European Union · 15 July 2015

Record· CJCELEX 62014CJ0144decided

Judgment of the Court (Seventh Chamber) of 9 July 2015.#Cabinet Medical Veterinar Dr. Tomoiagă Andrei v Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Maramureș.#Request for a preliminary ruling from the Tribunalul Maramureș.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 273 and 287 — Obligation to register a taxable person for VAT purposes — Whether veterinary services are taxable — Principle of legal certainty — Principle of protection of legitimate expectations.#Case C-144/14.

European Union · Court of Justice of the European Union · 9 July 2015

Report· CCCELEX 62014CC0201decided

Opinion of Advocate General Cruz Villalón delivered on 9 July 2015.#Smaranda Bara and Others v Casa Naţională de Asigurări de Sănătate and Others.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Directive 95/46/EC — Processing of personal data — Articles 10 and 11 — Data subjects’ information — Article 13 — Exceptions and limitations — Transfer by a public administrative body of a Member State of personal tax data for processing by another public administrative body.#Case C-201/14.

European Union · Court of Justice of the European Union · 9 July 2015

Record· CJCELEX 62014CJ0331decided

Judgment of the Court (Second Chamber) of 9 July 2015.#Petar Kezić s.p. Trgovina Prizma v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče.#Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Articles 2(1) and 4(1) — Tax liability — Immovable property transactions — Sale of lands assigned to the private assets of a natural person exercising the profession of sole trader — Taxable person acting as such.#Case C-331/14.

European Union · Court of Justice of the European Union · 9 July 2015

Report· CCCELEX 62014CC0335decided

Opinion of Advocate General Bot delivered on 9 July 2015.#Les Jardins de Jouvence SCRL v État belge.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth VAT Directive — Exemptions — Article 13A(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable — ‘Supply of services and of goods closely linked to welfare and social security work’ — Organisations recognised as charitable — Serviced residence.#Case C-335/14.

European Union · Court of Justice of the European Union · 9 July 2015

Record· CJCELEX 62014CJ0183decided

Judgment of the Court (Seventh Chamber) of 9 July 2015.#Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling) — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168, 179 and 213 — Reclassification by the national tax authority of a transaction as an economic activity subject to VAT — Principle of legal certainty — Principle of protection of legitimate expectations — National legislation making the exercise of the right of deduction subject to the identification of the trader concerned for VAT purposes and to the filing of a tax return in respect of that tax.#Case C-183/14.

European Union · Court of Justice of the European Union · 9 July 2015

Report· CCCELEX 62013CC0346decided

Opinion of Advocate General Wahl delivered on 8 July 2015.#Ville de Mons v Base Company, anciennement KPN.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/20/EC — Article 13 — Fee for rights to install facilities — Scope — Municipal regulations making owners of mobile telephone transmission pylons and masts subject to payment of a tax.#Case C-346/13.

European Union · Court of Justice of the European Union · 8 July 2015

Record· CJCELEX 62014CJ0209decided

Judgment of the Court (Second Chamber) of 2 July 2015.#NLB Leasing d.o.o. v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Supply of goods or services — Lease agreement — Return of immovable property that is the subject-matter of a lease agreement to the lessor — Concept of ‘cancellation, refusal or total or partial non-payment’ — Lessor’s right to a reduction of the taxable amount — Double taxation — Separate supplies — Principle of fiscal neutrality.#Case C-209/14.

European Union · Court of Justice of the European Union · 2 July 2015

Report· CCCELEX 62014CC0276decided

Opinion of Advocate General Jääskinen delivered on 30 June 2015.#Gmina Wrocław v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU.#Case C-276/14.

European Union · Court of Justice of the European Union · 30 June 2015

Question· QUESTION_WRITTENE-8-2015-010269open

Taxation competences

European Union · European Parliament · 25 June 2015

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