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101 records in EU in 2017

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Report· CCCELEX 62016CC0398decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 25 October 2017.#X BV and X NV v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Articles 49 and 54 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Advantages linked to the formation of a single tax entity– Exclusion of cross-border groups.#Joined Cases C-398/16 and C-399/16.

European Union · Court of Justice of the European Union · 25 October 2017

Record· CJCELEX 62016CJ0573decided

Judgment of the Court (Seventh Chamber) of 19 October 2017.#Air Berlin plc v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division.#Reference for a preliminary ruling – – Indirect taxes – – Raising of capital – – Imposition of a duty of 1.5% on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State.#Case C-573/16.

European Union · Court of Justice of the European Union · 19 October 2017

Record· CJCELEX 62016CJ0101decided

Judgment of the Court (Second Chamber) of 19 October 2017.#SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation.#Case C-101/16.

European Union · Court of Justice of the European Union · 19 October 2017

Report· CCCELEX 62016CC0270decided

Opinion of Advocate General Sharpston delivered on 19 October 2017.#Carlos Enrique Ruiz Conejero v Ferroser Servicios Auxiliares SA and Ministerio Fiscal.#Request for a preliminary ruling from the Juzgado de lo Social de Cuenca.#Reference for a preliminary ruling — Social policy — Directive 2000/78/EC — Equal treatment in employment and occupation — Article 2(2)(b)(i) — Prohibition of discrimination based on disability — National legislation permitting, subject to certain conditions, the dismissal of an employee by reason of intermittent absences, even where justified — Worker’s absences resulting from illnesses linked to his disability — Difference in treatment based on disability — Indirect discrimination — Whether justified — Combating absenteeism in the workplace — Whether appropriate — Whether proportionate.#Case C-270/16.

European Union · Court of Justice of the European Union · 19 October 2017

Report· CCCELEX 62016CC0396decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 12 October 2017.#T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of the deduction of input tax paid — Change in the factors used to determine the amount to be deducted — Notion of ‘transactions remaining totally or partially unpaid’ — Effect of a decision approving an arrangement with creditors having the force of res judicata.#Case C-396/16.

European Union · Court of Justice of the European Union · 12 October 2017

Record· COCELEX 62016CO0192decided

Order of the Court (Second Chamber) of 12 October 2017.#Peter Fisher and Others v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation.#Case C-192/16.

European Union · Court of Justice of the European Union · 12 October 2017

Record· COCELEX 62016CO0549decided

Order of the Court (Tenth Chamber) of 12 October 2017.#Agenzia delle Entrate – Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl.#Request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Concept of ‘turnover tax’ — Leasing of immovable property used for the purposes of trade — Liability to pay registration duty and VAT.#Case C-549/16.

European Union · Court of Justice of the European Union · 12 October 2017

Record· CJCELEX 62016CJ0262decided

Judgment of the Court (Third Chamber) of 12 October 2017.#Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’.#Case C-262/16.

European Union · Court of Justice of the European Union · 12 October 2017

Record· TOCELEX 62016TO0170decided

Order of the General Court (First Chamber) of 11 October 2017.#Guardian Glass España, Central Vidriera, SLU v European Commission.#Actions for annulment — State aid — Tax advantages granted by a territorial entity within a Member State — Aid scheme declared to be incompatible with the internal market — Implementation of the decision — Obligation to examine the individual situation of the recipients — Commission’s failure to adopt a position — Act not open to challenge — Inadmissibility.#Case T-170/16.

European Union · Court of Justice of the European Union · 11 October 2017

Record· COCELEX 62017CO0204decided

Order of the Vice-President of the Court of 11 October 2017.#Hungary v European Commission.#Appeal — Order for interim measures — State aid — Hungarian tax on advertisement turnover — Progressive nature of the tax rate — Limitation of the possibility to deduct losses carried forward to companies which did not make a profit in 2013 — Decision of the European Commission declaring the aid incompatible with the internal market and ordering its recovery — Application to suspend the operation of that decision — Urgency — No need to adjudicate.#Case C-204/17 P(R).

European Union · Court of Justice of the European Union · 11 October 2017

Report· CCCELEX 62016CC0387decided

Opinion of Advocate General Szpunar delivered on 5 October 2017.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty.#Case C-387/16.

European Union · Court of Justice of the European Union · 5 October 2017

Record· CJCELEX 62016CJ0164decided

Judgment of the Court (First Chamber) of 4 October 2017.#Commissioners for Her Majesty's Revenue & Customs v Mercedes-Benz Financial Services UK Ltd.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 14(2)(b) — Supply of goods — Motor vehicles — Finance lease with an option to purchase.#Case C-164/16.

European Union · Court of Justice of the European Union · 4 October 2017

Record· CJCELEX 62016CJ0073decided

Judgment of the Court (Second Chamber) of 27 September 2017.#Peter Puškár v Finančné riaditeľstvo Slovenskej republiky and Kriminálny úrad finančnej správy.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 47 — Directive 95/46/EC — Articles 1, 7 and 13 — Processing of personal data — Article 4(3) TEU — Drawing up of a list of personal data — Subject matter — Tax collection — Fight against tax fraud — Judicial review — Protection of fundamental rights and freedoms — Legal action dependent on a requirement of a prior administrative complaint — Whether that list is permissible as evidence — Rules on the lawfulness of the processing of personal data — Performance of a task carried out in the public interest by the controller.#Case C-73/16.

European Union · Court of Justice of the European Union · 27 September 2017

Record· CJCELEX 62015CJ0616decided

Judgment of the Court (Fourth Chamber) of 21 September 2017.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption for services supplied to their members by Independent Groups of Persons — Restriction to independent groups whose members exercise a limited number of professions.#Case C-616/15.

European Union · Court of Justice of the European Union · 21 September 2017

Record· CJCELEX 62015CJ0605decided

Judgment of the Court (Fourth Chamber) of 21 September 2017.#Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to insurance.#Case C-605/15.

European Union · Court of Justice of the European Union · 21 September 2017

Record· CJCELEX 62016CJ0441decided

Judgment of the Court (Tenth Chamber) of 21 September 2017.#SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation.#Case C-441/16.

European Union · Court of Justice of the European Union · 21 September 2017

Record· CJCELEX 62015CJ0326decided

Judgment of the Court (Fourth Chamber) of 21 September 2017.#„DNB Bankaˮ AS v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/CE — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to financial services.#Case C-326/15.

European Union · Court of Justice of the European Union · 21 September 2017

Record· CJCELEX 62016CJ0215decided

Judgment of the Court (First Chamber) of 20 September 2017.#Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#References for a preliminary ruling — Environment — Electricity generated by wind power — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Subparagraph (k) of the second subparagraph of Article 2 — Aid scheme — Subparagraph (e) of the second subparagraph of Article 13(1) — Administrative charges — Directive 2008/118/EC — General arrangements for excise duty — Article 1(2) — Other indirect taxes for specific purposes — Directive 2003/96/EC — Taxation of energy products and electricity — Article 4 — Minimum rate of taxation on energy — Levy imposed on turbines designed to produce electricity.#Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16.

European Union · Court of Justice of the European Union · 20 September 2017

Record· CJCELEX 62015CJ0552decided

Judgment of the Court (Grand Chamber) of 19 September 2017.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Freedom to provide services — Motor vehicles — Rental or leasing of a motor vehicle by a resident of one Member State from a supplier established in another Member State — Registration tax — Payment of the full amount of tax at the time of registration — Conditions for refunding tax — Proportionality.#Case C-552/15.

European Union · Court of Justice of the European Union · 19 September 2017

Record· CJCELEX 62015CJ0628decided

Judgment of the Court (Second Chamber) of 14 September 2017.#The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Scope — Tax legislation of a Member State — Corporation tax — Tax credit — Pension funds — Refusal to grant the tax credit to shareholders not subject to tax on investment income for dividends arising from foreign income — Interpretation of the judgment of 12 December 2006, Test Claimants in the FII Group Litigation (C‑446/04, EU:C:2006:774) — Tax credit unlawfully withheld — Remedies.#Case C-628/15.

European Union · Court of Justice of the European Union · 14 September 2017

Record· CJCELEX 62016CJ0132decided

Judgment of the Court (First Chamber) of 14 September 2017.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 26(1)(b) and Articles 168 and 176 — Deduction of input tax — Services relating to construction or improvement of a property belonging to a third party — Use of services by the third party and by the taxable person — Service supplied free of charge to the third party — Entry of costs incurred for services carried out in the accounts as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person.#Case C-132/16.

European Union · Court of Justice of the European Union · 14 September 2017

Record· CJCELEX 62015CJ0646decided

Judgment of the Court (First Chamber) of 14 September 2017.#Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Freedom to provide services — Free movement of capital — Trust — Trustees — Other legal persons — Meaning — Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State– Determination of the amount of tax due at the time of that transfer — Tax payable immediately — Justification — Proportionality.#Case C-646/15.

European Union · Court of Justice of the European Union · 14 September 2017

Record· CJCELEX 62015CJ0648decided

Judgment of the Court (Grand Chamber) of 12 September 2017.#Republic of Austria v Federal Republic of Germany.#Article 273 TFEU — Dispute between Member States submitted to the Court under a special agreement between the parties — Taxation — Bilateral convention for the avoidance of double taxation — Taxation of interest from financial instruments — Definition of ‘debt-claims with participation in profits’.#Case C-648/15.

European Union · Court of Justice of the European Union · 12 September 2017

Report· CCCELEX 62015CC0524decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 September 2017.#Criminal proceedings against Luca Menci.#Request for a preliminary ruling from the Tribunale di Bergamo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Failure to pay VAT due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Criminal nature of the administrative penalty — Existence of the same offence — Article 52(1) — Limitations to the ne bis in idem principle — Conditions.#Case C-524/15.

European Union · Court of Justice of the European Union · 12 September 2017

Report· CCCELEX 62016CC0307decided

Opinion of Advocate General Bot delivered on 7 September 2017.#Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 131 — Article 146(1)(b) — Article 147 — Exemptions on exportation — Article 273 — Legislation of a Member State making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers.#Case C-307/16.

European Union · Court of Justice of the European Union · 7 September 2017

Record· CJCELEX 62016CJ0006decided

Judgment of the Court (Sixth Chamber) of 7 September 2017.#Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse.#Case C-6/16.

European Union · Court of Justice of the European Union · 7 September 2017

Report· CCCELEX 62016CC0251decided

Opinion of Advocate General Bobek delivered on 7 September 2017.#Edward Cussens and Others v T. G. Brosman.#Request for a preliminary ruling from the Supreme Court (Ireland).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations.#Case C-251/16.

European Union · Court of Justice of the European Union · 7 September 2017

Record· CJCELEX 62015CJ0465decided

Judgment of the Court (Ninth Chamber) of 7 September 2017.#Hüttenwerke Krupp Mannesmann GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Taxation — Taxation of energy products and electricity — Directive 2003/96/CE — Scope — Article 2(4)(b) — Electricity used principally for the purposes of chemical reduction — Concept.#Case C-465/15.

European Union · Court of Justice of the European Union · 7 September 2017

Report· CCCELEX 62016CC0298decided

Opinion of Advocate General Bobek delivered on 7 September 2017.#Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — General principles of EU law — Right to good administration and rights of the defence — National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure — Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based.#Case C-298/16.

European Union · Court of Justice of the European Union · 7 September 2017

Report· CCCELEX 62016CC0305decided

Opinion of Advocate General Bobek delivered on 7 September 2017.#Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons.#Case C-305/16.

European Union · Court of Justice of the European Union · 7 September 2017

Report· CCCELEX 62016CC0355decided

Opinion of Advocate General Mengozzi delivered on 26 July 2017.#Christian Picart v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Direct taxation — Transfer of the place of residence from a Member State to Switzerland — Taxation of unrealised gains on significant shareholdings in a number of companies established in the Member State of origin at the time of such transfer — Scope of the Agreement.#Case C-355/16.

European Union · Court of Justice of the European Union · 26 July 2017

Record· CJCELEX 62016CJ0386decided

Judgment of the Court (Ninth Chamber) of 26 July 2017.#‘Toridas’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 138(1) — Classification of a transaction as an intra-Community supply — Exemption of intra-Community supplies of goods — Intention of the person acquiring the goods to resell them to a taxable person in another Member State before they are taken out of the first Member State — Possible effect of some of the goods being processed before they are dispatched).#Case C-386/16.

European Union · Court of Justice of the European Union · 26 July 2017

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