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101 records in EU in 2016

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Report· CCCELEX 62015CC0274decided

Opinion of Advocate General Kokott delivered on 6 October 2016.#European Commission v Grand Duchy of Luxembourg.#Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption from VAT of supplies of services by independent groups of persons to their members — Article 168(a) and Article 178(a) — Right of deduction for the members of the group — Article 14(2)(c) and Article 28 — Actions of a member in his own name and on behalf of the group.#Case C-274/15.

European Union · Court of Justice of the European Union · 6 October 2016

Record· CJCELEX 62015CJ0576decided

Judgment of the Court (Seventh Chamber) of 5 October 2016.#ЕТ „Маya Маrinova“ v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 9(1) — Article 14(1) — Articles 73, 80 and 273 — Principles of fiscal neutrality and proportionality — Tax evasion — Anomalies in accounting — Concealment of supplies and revenue — Determination of the taxable amount.#Case C-576/15.

European Union · Court of Justice of the European Union · 5 October 2016

Record· CJCELEX 62015CJ0412decided

Judgment of the Court (Third Chamber) of 5 October 2016.#TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II - Hofgeismar.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Exemptions for certain activities in the public interest — Article 132(1)(d) — Supplies of human organs, blood and milk — Scope — Plasma of human blood transformed and used for industrial purposes.#Case C-412/15.

European Union · Court of Justice of the European Union · 5 October 2016

Report· CCCELEX 62015CC0592decided

Opinion of Advocate General Bot delivered on 29 September 2016.#Commissioners for Her Majesty's Revenue and Customs v British Film Institute.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States.#Case C-592/15.

European Union · Court of Justice of the European Union · 29 September 2016

Report· CCCELEX 62015CC0471decided

Opinion of Advocate General Bot delivered on 22 September 2016.#Sjelle Autogenbrug I/S v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Taxation — Value added tax –– Directive 2006/112/EC — Special scheme for taxing the profit margin — Concept of ‘second-hand goods’ — Sales of parts removed from end-of-life vehicles.#Case C-471/15.

European Union · Court of Justice of the European Union · 22 September 2016

Record· CJCELEX 62015CJ0400decided

Judgment of the Court (Eighth Chamber) of 15 September 2016.#Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth Council Directive 77/388/EEC — Right to deduction — Decision 2004/817/EC — Legislative provision of a Member State — Expenditure on goods and services — Extent of use of goods or services for non-economic purposes greater than 90% of total use — Exclusion of the right to deduct.#Case C-400/15.

European Union · Court of Justice of the European Union · 15 September 2016

Record· TJCELEX 62013TJ0220decided

Judgment of the General Court (Eighth Chamber) of 15 September 2016.#Scuola Elementare Maria Montessori Srl v European Commission.#State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption from one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons.#Case T-220/13.

European Union · Court of Justice of the European Union · 15 September 2016

Record· TJCELEX 62013TJ0219decided

Judgment of the General Court (Eighth Chamber) of 15 September 2016.#Pietro Ferracci v European Commission.#State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying on specific activities — Codified law on income tax — Exemption from the single municipal tax — Decision in part finding no State aid and in part declaring the aid incompatible with the internal market — Action for annulment — Regulatory act not entailing implementing measures — Whether of direct concern — Admissibility — Absolute impossibility of recovering the aid — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons.#Case T-219/13.

European Union · Court of Justice of the European Union · 15 September 2016

Record· CJCELEX 62014CJ0516decided

Judgment of the Court (Fourth Chamber) of 15 September 2016.#Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made.#Case C-516/14.

European Union · Court of Justice of the European Union · 15 September 2016

Record· CJCELEX 62014CJ0518decided

Judgment of the Court (Fourth Chamber) of 15 September 2016.#Senatex GmbH v Finanzamt Hannover-Nord.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 167, Article 178(a), Article 179 and Article 226(3) — Deduction of input tax — Invoices not showing a tax number or VAT identification number — Legislation of a Member State excluding the ex tunc correction of an invoice.#Case C-518/14.

European Union · Court of Justice of the European Union · 15 September 2016

Report· CCCELEX 62015CC0344decided

Opinion of Advocate General Szpunar delivered on 8 September 2016.#National Roads Authority v The Revenue Commissioners.#Request for a preliminary ruling from the Appeal Commissioners.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 13(1), second subparagraph — Activity of managing road infrastructure and making it available on payment of a toll — Activities engaged in by a body governed by public law acting as a public authority — Presence of private operators — Significant distortions of competition — Existence of actual or potential competition.#Case C-344/15.

European Union · Court of Justice of the European Union · 8 September 2016

Report· CCCELEX 62015CC0283decided

Opinion of Advocate General Wathelet delivered on 7 September 2016.#X v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Tax legislation — Income tax — National of a Member State receiving income in that Member State and in a non-Member State, and residing in another Member State — Tax advantage to take account of his personal and family circumstances).#Case C-283/15.

European Union · Court of Justice of the European Union · 7 September 2016

Report· CCCELEX 62015CC0453decided

Opinion of Advocate General Wathelet delivered on 7 September 2016.#Criminal proceedings against A and B.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 56 — Place where services are supplied — Concept of ‘similar rights’ — Transfer of greenhouse gas emission allowances.#Case C-453/15.

European Union · Court of Justice of the European Union · 7 September 2016

Report· CCCELEX 62015CC0496decided

Opinion of Advocate General Wathelet delivered on 7 September 2016.#Alphonse Eschenbrenner v Bundesagentur für Arbeit.#Request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz.#Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7 — Equal treatment — Frontier worker subject to income tax in the Member State of residence — Benefit paid by the Member State of employment in the event of the employer’s insolvency — Detailed rules for the calculation of the insolvency benefit — Notional taking into account of the income tax of the Member State of employment — Insolvency benefit lower than the previous net remuneration — Bilateral convention for the avoidance of double taxation.#Case C-496/15.

European Union · Court of Justice of the European Union · 7 September 2016

Report· CCCELEX 62015CC0020decided

Opinion of Advocate General Wathelet delivered on 28 July 2016.#European Commission v World Duty Free Group SA and Others.#Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5% in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity.#Case C-20/15 P.

European Union · Court of Justice of the European Union · 28 July 2016

Record· CJCELEX 62015CJ0332decided

Judgment of the Court (Seventh Chamber) of 28 July 2016.#Criminal proceedings against Giuseppe Astone.#Request for a preliminary ruling from the Tribunale di Treviso.#Request for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 to 182, 193, 206, 242, 244, 250, 252 and 273 — Right to deduct VAT — Substantive requirements — Formal requirements — Limitation period — National provisions excluding the right to deduct where there is a failure to comply with the formal requirements — Tax evasion.#Case C-332/15.

European Union · Court of Justice of the European Union · 28 July 2016

Record· CJCELEX 62014CJ0493decided

Judgment of the Court (First Chamber) of 21 July 2016.#Dilly’s Wellnesshotel GmbH v Finanzamt Linz.#Request for a preliminary ruling from the Bundesfinanzgericht.#Request for a preliminary ruling — State aid — Aid scheme in the form of reductions in environmental taxes — Regulation (EC) No 800/2008 — Categories of aid which may be regarded as compatible with the internal market and exempt from the obligation to notify — Mandatory nature of the conditions for exemption — Article 3(1) — Express reference to that regulation in the aid scheme.#Case C-493/14.

European Union · Court of Justice of the European Union · 21 July 2016

Record· COCELEX 62016CO0141decided

Order of the Court (Seventh Chamber) of 20 July 2016.#Stanleybet Malta Ltd and Mario Stoppani v Agenzia delle dogane e dei Monopoli – Ufficio dei Monopoli per la Lombardia.#Request for a preliminary ruling from the Commissione Tributaria Regionale di Milano.#Reference for a preliminary ruling — Freedom of establishment and freedom to provide services — Single tax on betting and pools — Making subject to taxation national intermediaries which transmit game data on behalf of operators established in another Member State — Absence of sufficient information concerning the factual and regulatory background to the dispute in the main proceedings and the reasons justifying the need for an answer to the question referred for a preliminary ruling — Manifest inadmissibility).#Case C-141/16.

European Union · Court of Justice of the European Union · 20 July 2016

Record· TOCELEX 62016TO0131decided

Order of the President of the General Court of 19 July 2016.#Kingdom of Belgium v European Commission.#Application for interim measures — State aid — Tax scheme exempting excess profits of a number of multinational companies — Exemption granted on the basis of tax rulings — Decision declaring scheme to be aid incompatible with the internal market and ordering recovery of the aid — Application for suspension of operation of a measure — No urgency.#Case T-131/16 R.

European Union · Court of Justice of the European Union · 19 July 2016

Record· CJCELEX 62015CJ0018decided

Judgment of the Court (Fifth Chamber) of 13 July 2016.#Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Tax legislation — Taxation of interest received — Difference in treatment between resident financial institutions and non-resident financial institutions.#Case C-18/15.

European Union · Court of Justice of the European Union · 13 July 2016

Report· CCCELEX 62014CC0449decided

Opinion of Advocate General Bot delivered on 7 July 2016.#DTS Distribuidora de Televisión Digital, SA v European Commission.#Appeal — State aid — State aid scheme in favour of the national public broadcast organisation — Public service obligations — Set-off — Article 106(2) TFEU — Decision declaring the aid scheme compatible with the internal market — Alteration of the method of financing — Tax measures — Tax imposed on pay-television operators — Decision declaring the amended aid scheme compatible with the internal market — Taking into account of the method of financing — Existence of hypothecation between the tax and the aid scheme — Direct impact of the revenue from the tax on the amount of the aid — Coverage of the net costs of fulfilling the public service mandate — Competitive relationship between the person liable to pay the tax and the beneficiary of the aid — Distortion of national law.#Case C-449/14 P.

European Union · Court of Justice of the European Union · 7 July 2016

Record· CJCELEX 62014CJ0476decided

Judgment of the Court (Fourth Chamber) of 7 July 2016.#Citroën Commerce GmbH v Zentralvereinigung des Kraffahrzeuggewerbes zur Aufrechterhaltung lauteren Wettbewerbs eV (ZLW).#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Directives 98/6/EC and 2005/29/EC — Consumer protection — Advertisement containing an indication of price — Concepts of ‘offer’ and ‘price inclusive of taxes’ — Obligation to include in the price of a motor vehicle the additional costs necessarily incurred in connection with the transfer of the vehicle.#Case C-476/14.

European Union · Court of Justice of the European Union · 7 July 2016

Report· CCCELEX 62015CC0164decided

Opinion of Advocate General Mengozzi delivered on 5 July 2016.#European Commission v Aer Lingus Ltd and Ryanair Designated Activity Company.#Appeal — State aid — National tax on air transport– Application of differentiated rates — Lower rate for flights to destinations no more than 300 km from the national airport — Advantage — Selective nature — Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services — Recovery — Excise duty.#Joined Cases C-164/15 P and C-165/15 P.

European Union · Court of Justice of the European Union · 5 July 2016

Record· COCELEX 62016CO0055decided

Order of the Court (Ninth Chamber) of 30 June 2016.#Evo Bus GmbH v Direcția Generală Regională a Finanțelor Publice Ploiești - Administrația Județeană a Finanțelor Publice Argeș.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax — Right to reimbursement — Eighth Directive 79/1072/EEC — Conditions for obtaining reimbursement — Imposition of conditions other than those laid down in Articles 3 and 4 — Obligation to provide proof of payment of the tax — Whether permissible).#Case C-55/16.

European Union · Court of Justice of the European Union · 30 June 2016

Record· CJCELEX 62014CJ0288decided

Judgment of the Court (Second Chamber) of 30 June 2016.#Silvia Ciup v Administrația Județeană a Finanțelor Publice (AJFP) Timiș - Direcția Generală Regională a Finanțelor Publice (DGRFP) Timișoara.#Request for a preliminary ruling from the Tribunalul Timiș.#Reference for a preliminary ruling — Principle of sincere cooperation — Principles of equivalence and effectiveness — National legislation laying down the detailed rules for the repayment, with interest, of taxes improperly levied — Enforcement of judicial decisions relating to such rights to repayment stemming from the legal order of the European Union — Repayment by instalments spread over five years — Repayment contingent on the existence of funds received from a tax — No possibility of enforcement.#Case C-288/14.

European Union · Court of Justice of the European Union · 30 June 2016

Record· CJCELEX 62014CJ0200decided

Judgment of the Court (Second Chamber) of 30 June 2016.#Silvia Georgiana Câmpean v Serviciul Fiscal Municipal Mediaș, anciennement Administrația Finanțelor Publice a Municipiului Mediaș and Administrația Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Reference for a preliminary ruling — Principle of sincere cooperation — Principles of equivalence and effectiveness — National legislation laying down the detailed rules for the repayment of taxes improperly levied with interest — Enforcement of judicial decisions relating to such rights to repayment stemming from the legal order of the Union — Refund payable over a period of five years — Repayment contingent on the existence of funds received from a tax — No possibility of enforcement.#Case C-200/14.

European Union · Court of Justice of the European Union · 30 June 2016

Record· CJCELEX 62015CJ0176decided

Judgment of the Court (Sixth Chamber) of 30 June 2016.#Guy Riskin and Geneviève Timmermans v État belge.#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — Article 4 TEU — Direct taxation — Taxation of dividends — Bilateral convention for the avoidance of double taxation — Third State — Scope.#Case C-176/15.

European Union · Court of Justice of the European Union · 30 June 2016

Record· CJCELEX 62015CJ0205decided

Judgment of the Court (Second Chamber) of 30 June 2016.#Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP) v Vasile Toma and Biroul Executorului Judecătoresc Horațiu-Vasile Cruduleci.#Request for a preliminary ruling from the Judecătoria Sibiu.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 47 — Right of access to a court — Principle of equality of arms — Principles of equivalence and effectiveness — Proceedings for the enforcement of a judicial decision ordering the repayment of a tax levied in breach of EU law — Exemption of public authorities from certain legal costs — Jurisdiction of the Court.#Case C-205/15.

European Union · Court of Justice of the European Union · 30 June 2016

Record· CJCELEX 62015CJ0123decided

Judgment of the Court (Second Chamber) of 30 June 2016.#Max-Heinz Feilen v Finanzamt Fulda.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Free movement of capital — Inheritance tax — Legislation of a Member State providing for a reduction in inheritance tax applicable to estates containing assets which have already formed part of an inheritance giving rise to the imposition of inheritance tax in that Member State — Restriction — Justification — Coherence of the tax system.#Case C-123/15.

European Union · Court of Justice of the European Union · 30 June 2016

Report· CCCELEX 62015CC0378decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 29 June 2016.#Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3.#Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Article 17(5), third subparagraph, point (d) — Scope — Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person — Incidental transactions — Use of turnover as an indicator.#Case C-378/15.

European Union · Court of Justice of the European Union · 29 June 2016

Record· CJCELEX 62015CJ0011decided

Judgment of the Court (First Chamber) of 22 June 2016.#Odvolací finanční ředitelství v Český rozhlas.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Sixth Directive 77/388/EEC — Value added tax — Article 2(1) — Supply of services effected for consideration — Definition — Public broadcasting — Financing from a compulsory statutory fee.#Case C-11/15.

European Union · Court of Justice of the European Union · 22 June 2016

Record· COCELEX 62015CO0393decided

Order of the Court (Ninth Chamber) of 21 June 2016.#Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o. Oddział w Polsce.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 168 — Article 169(a) — Company established in a Member State in which it carries out taxable transactions — Branch registered in another Member State for the payment of value added tax — Occasional taxable transactions made in that State — Main activity consisting in the performance of internal transactions for the benefit of that company — Input tax paid by that branch — Deducted in the Member State of registration.#Case C-393/15.

European Union · Court of Justice of the European Union · 21 June 2016

Record· CJCELEX 62015CJ0229decided

Judgment of the Court (Tenth Chamber) of 16 June 2016.#Minister Finansów v Jan Mateusiak.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 18(c), 184 and 187 — Taxable transactions — Cessation of the taxable economic activity — Retention of goods on which VAT became deductible — Adjustment of deductions — Adjustment period — Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period.#Case C-229/15.

European Union · Court of Justice of the European Union · 16 June 2016

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