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Taxation

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101 records in EU in 2018

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62017CJ0602decided

Judgment of the Court (Sixth Chamber) of 24 October 2018.#Benoît Sauvage and Kristel Lejeune v État belge.#Request for a preliminary ruling from the Tribunal de première instance de Liège.#Reference for a preliminary ruling — Freedom of movement for workers — Income received in a Member State other than the Member State of residence — Bilateral convention for the prevention of double taxation — Allocation of powers of taxation — Member State of residence’s power to levy tax — Connecting factors.#Case C-602/17.

European Union · Court of Justice of the European Union · 24 October 2018

Question· QUESTION_WRITTENE-8-2018-005336answered

Red de fraude fiscal

European Union · European Parliament · 18 October 2018

Record· CJCELEX 62017CJ0153decided

Judgment of the Court (Sixth Chamber) of 18 October 2018.#Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 168 and 173 — Deduction of input tax — Vehicle hire purchase transactions — Goods and services used for both taxable transactions and exempt transactions — Origin and scope of the right to deduct — Proportional deduction.#Case C-153/17.

European Union · Court of Justice of the European Union · 18 October 2018

Record· CJCELEX 62017CJ0249decided

Judgment of the Court (First Chamber) of 17 October 2018.#Ryanair Ltd v The Revenue Commissioners.#Request for a preliminary ruling from the Supreme Court (Ireland).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Concept of taxable person — Holding company — Deduction of input tax — Expenditure for consultancy services received for the purpose of the acquisition of another company’s shares — Acquiring company’s intention to provide management services to the target company — Those services not provided — Right to deduct VAT charged on the services received.#Case C-249/17.

European Union · Court of Justice of the European Union · 17 October 2018

Record· CJCELEX 62017CJ0504decided

Judgment of the Court (Eighth Chamber) of 17 October 2018.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Taxation of energy products and electricity — Directive 2003/96/EC — Articles 4 and 7 — Application of the minimum levels of taxation applicable to motor fuels — Directive 95/60/EC — Fiscal marking of gas oils and kerosene — Refuelling of private pleasure craft.#Case C-504/17.

European Union · Court of Justice of the European Union · 17 October 2018

Record· CJCELEX 62017CJ0167decided

Judgment of the Court (First Chamber) of 17 October 2018.#Volkmar Klohn v An Bord Pleanála.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling — Environment — Assessment of the effects of certain projects on the environment — Right to challenge a development consent decision — Requirement for a procedure which is not prohibitively expensive — Concept — Temporal application — Direct effect — Effect on a national decision on the taxation of costs which has become final.#Case C-167/17.

European Union · Court of Justice of the European Union · 17 October 2018

Record· CJCELEX 62017CJ0384decided

Judgment of the Court (Fifth Chamber) of 4 October 2018.#Dooel Uvoz-Izvoz Skopje Link Logistic N&N v Budapest Rendőrfőkapitánya.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Approximation of laws — Road transport — Tax provisions — Directive 1999/62/EC — Charging of heavy goods vehicles for the use of certain infrastructures — Toll — Obligation of the Member States to establish effective, proportionate and dissuasive penalties — Flat-rate fine — Principle of proportionality — Direct applicability of the directive.#Case C-384/17.

European Union · Court of Justice of the European Union · 4 October 2018

Record· CJCELEX 62017CJ0416decided

Judgment of the Court (Fifth Chamber) of 4 October 2018.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Articles 49 and 63 TFEU and the third paragraph of Article 267 TFEU — Series of charges to tax — Difference in treatment according to the Member State of residence of the sub-subsidiary — Reimbursement of the advance payment of tax unduly paid — Requirements relating to the evidence establishing a right to such reimbursement — Capping of the right to reimbursement — Discrimination — National court adjudicating at last instance — Obligation to make a reference for a preliminary ruling.#Case C-416/17.

European Union · Court of Justice of the European Union · 4 October 2018

Report· CCCELEX 62017CC0165decided

Opinion of Advocate General Mengozzi delivered on 3 October 2018.#Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of its principal establishment — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its transactions and those of the principal establishment.#Case C-165/17.

European Union · Court of Justice of the European Union · 3 October 2018

Report· CCCELEX 62017CC0449decided

Opinion of Advocate General Szpunar delivered on 3 October 2018.#A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemption for certain activities in the public interest — School or university education — Concept — Driving school tuition provided by a driving school.#Case C-449/17.

European Union · Court of Justice of the European Union · 3 October 2018

Record· CJCELEX 62016CJ0207decided

Judgment of the Court (Grand Chamber) of 2 October 2018.#Proceedings brought by Ministerio Fiscal.#Request for a preliminary ruling from the Audiencia Provincial de Tarragona.#Reference for a preliminary ruling — Electronic communications — Processing of personal data — Directive 2002/58/EC — Articles 1 and 3 — Scope — Confidentiality of electronic communications — Protection — Article 5 and Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7 and 8 — Data processed in connection with the provision of electronic communications services — Access of national authorities to the data for the purposes of an investigation — Threshold of seriousness of an offence capable of justifying access to the data.#Case C-207/16.

European Union · Court of Justice of the European Union · 2 October 2018

Question· QUESTION_WRITTENE-8-2018-004993answered

Taxation du numérique

European Union · European Parliament · 28 September 2018

Report· CCCELEX 62017CC0581decided

Opinion of Advocate General Wathelet delivered on 27 September 2018.#Martin Wächtler v Finanzamt Konstanz.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling — Agreement between the European Community and the Swiss Confederation on the free movement of persons — Transfer by a natural person of his domicile from a Member State to Switzerland — Taxation of unrealised capital gains with respect to shares in a company — Direct taxation — Freedom of movement of self-employed persons — Equal treatment.#Case C-581/17.

European Union · Court of Justice of the European Union · 27 September 2018

Record· TOCELEX 62017TO0775decided

Order of the General Court (First Chamber) of 24 September 2018.#Estampaciones Rubí, SAU v European Commission.#Action for annulment and for failure to act — State aid — 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-775/17.

European Union · Court of Justice of the European Union · 24 September 2018

Record· CJCELEX 62016CJ0685decided

Judgment of the Court (Fifth Chamber) of 20 September 2018.#EV v Finanzamt Lippstadt.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law.#Case C-685/16.

European Union · Court of Justice of the European Union · 20 September 2018

Record· CJCELEX 62016CJ0510decided

Judgment of the Court (Fourth Chamber) of 20 September 2018.#Carrefour Hypermarchés SAS and Others v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — State aid — Article 108(3) TFEU — Regulation (EC) No 794/2004 — Notified aid schemes — Article 4 — Alteration to existing aid — Significant increase in revenue from taxes allocated to financing of aid schemes compared to the projection notified to the European Commission — 20% threshold of the original budget.#Case C-510/16.

European Union · Court of Justice of the European Union · 20 September 2018

Report· CCCELEX 62017CC0374decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 19 September 2018.#Finanzamt B v A-Brauerei.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — State aid — Article 107(1) TFEU — Real property transfer tax — Exemption — Transfers in ownership of a property occurring as a result of restructuring procedures carried out within certain groups of companies — Concept of ‘State aid’ — Condition relating to selectivity — Justification.#Case C-374/17.

European Union · Court of Justice of the European Union · 19 September 2018

Record· TJCELEX 62015TJ0068decided

Judgment of the General Court (Sixth Chamber) of 19 September 2018 (Extracts).#HH Ferries I/S, formerly Scandlines Øresund I/S and Others v European Commission.#State aid — Aid in favour of the Øresund road-rail fixed link — Public financing granted by the Swedish State and the Danish State to the Fixed Link infrastructure project across the Øresund — State guarantees — Tax aid — Decision not to raise any objection — Decision that there was no State aid — Action for annulment — Challengeable act — Admissibility — Failure to initiate the formal investigation procedure — Serious difficulties — Concept of ‘aid scheme’ — Aid to promote the execution of an important project of common European interest — Assessment of the aid element in a guarantee — Whether the aid contained in a guarantee is limited — Proportionality — Legitimate expectations.#Case T-68/15.

European Union · Court of Justice of the European Union · 19 September 2018

Report· CCCELEX 62017CC0264decided

Opinion of Advocate General Szpunar delivered on 13 September 2018.#Harry Mensing v Finanzamt Hamm.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collector’s items and antiques.#Case C-264/17.

European Union · Court of Justice of the European Union · 13 September 2018

Record· CJCELEX 62017CJ0069decided

Judgment of the Court (Seventh Chamber) of 12 September 2018.#Siemens Gamesa Renewable Energy România SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Right of deduction — Acquisitions made by a taxpayer declared ‘inactive’ by the tax authorities — Refusal of the right of deduction — Principles of proportionality and neutrality of VAT.#Case C-69/17.

European Union · Court of Justice of the European Union · 12 September 2018

Record· COCELEX 62018CO0184decided

Order of the Court (Seventh Chamber) of 6 September 2018.#Fazenda Pública v Carlos Manuel Patrício Teixeira and Maria Madalena da Silva Moreira Patrício Teixeira.#Request for a preliminary ruling from the Tribunal Central Administrativo Sul.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Article 18 TFEU — Principle of non-discrimination — Articles 63, 64 and 65 TFEU — Free movement of capital –Heavier tax burden on capital gains made by non-residents — Restrictions on movements of capital to and from non-Member States.#Case C-184/18.

European Union · Court of Justice of the European Union · 6 September 2018

Report· CCCELEX 62017CC0531decided

Opinion of Advocate General Kokott delivered on 6 September 2018.#Vetsch Int. Transporte GmbH v Zollamt Feldkirch Wolfurt.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/CE — Article 143(1)(d) — Exemptions from VAT on importation — Imports followed by an intra-Community transfer — Subsequent intra-Community supply — Tax evasion — Refusal of the exemption — Conditions.#Case C-531/17.

European Union · Court of Justice of the European Union · 6 September 2018

Report· CCCELEX 62017CC0502decided

Opinion of Advocate General Kokott delivered on 6 September 2018.#C&D Foods Acquisition ApS v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT.#Case C-502/17.

European Union · Court of Justice of the European Union · 6 September 2018

Report· CCCELEX 62017CC0552decided

Opinion of Advocate General Bobek delivered on 5 September 2018.#Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.#Case C-552/17.

European Union · Court of Justice of the European Union · 5 September 2018

Report· CCCELEX 62017CC0422decided

Opinion of Advocate General Bobek delivered on 5 September 2018.#Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Harmonisation of tax legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Chargeable event — Special scheme for travel agents — Articles 65 and 308 — Margin obtained by a travel agent — Determination of the margin — Payments on account made before the supply of travel services by the travel agent — Actual cost borne by the travel agent.#Case C-422/17.

European Union · Court of Justice of the European Union · 5 September 2018

Record· CJCELEX 62017CJ0016decided

Judgment of the Court (Fifth Chamber) of 7 August 2018.#TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Origin and scope of the right to deduct.#Case C-16/17.

European Union · Court of Justice of the European Union · 7 August 2018

Record· CJCELEX 62017CJ0475decided

Judgment of the Court (Seventh Chamber) of 7 August 2018.#Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None.#Case C-475/17.

European Union · Court of Justice of the European Union · 7 August 2018

Report· CCCELEX 62017CC0575decided

Opinion of Advocate General Wathelet delivered on 7 August 2018.#Sofina SA and Others v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Free movement of capital — Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies — Deferral of taxation of dividends paid to a resident company in the event of a loss-making year — Difference in treatment — Justification — Comparability — Balanced distribution of the powers of taxation between the Member States — Effective collection of tax — Proportionality — Discrimination.#Case C-575/17.

European Union · Court of Justice of the European Union · 7 August 2018

Record· CJCELEX 62017CJ0140decided

Judgment of the Court (Second Chamber) of 25 July 2018.#Szef Krajowej Administracji Skarbowej v Gmina Ryjewo.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 184 — Deduction of input tax — Adjustment — Immovable property acquired as capital goods — Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT — Public body — Taxable-person status at the time of the taxable transaction.#Case C-140/17.

European Union · Court of Justice of the European Union · 25 July 2018

Record· CJCELEX 62016CJ0128decided

Sentencia del Tribunal de Justicia (Sala Segunda) de 25 de julio de 2018.#Comisión Europea contra Reino de España y otros.#Recurso de casación — Ayudas de Estado — Artículo 107 TFUE, apartado 1 — Régimen fiscal aplicable a determinados acuerdos de arrendamiento financiero para la adquisición de buques (sistema español de arrendamiento fiscal) — Identificación de los beneficiarios de la ayuda — Requisito de selectividad — Distorsión de la competencia y afectación de los intercambios comerciales entre Estados miembros — Obligación de motivación.#Asunto C-128/16 P.

European Union · Court of Justice of the European Union · 25 July 2018

Report· CCCELEX 62016CC0310decided

Opinion of Advocate General Bobek delivered on 25 July 2018.#Criminal proceedings against Petar Dzivev and Others.#Request for a preliminary ruling from the Spetsializiran nakazatelen sad.#Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 325(1) TFEU — Convention on the protection of the European Communities’ financial interests — Criminal proceedings concerning VAT offences — Principle of effectiveness — Taking of evidence — Interception of telecommunications — Authorisation granted by a court that lacks jurisdiction — Taking those interceptions into consideration as evidence — Provisions of national law — Prohibition.#Case C-310/16.

European Union · Court of Justice of the European Union · 25 July 2018

Report· CCCELEX 62017CC0414decided

Opinion of Advocate General Kokott delivered on 25 July 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

European Union · Court of Justice of the European Union · 25 July 2018

Record· CJCELEX 62017CJ0103decided

Judgment of the Court (First Chamber) of 25 July 2018.#Messer France SAS v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation.#Case C-103/17.

European Union · Court of Justice of the European Union · 25 July 2018

Report· CCCELEX 62017CC0495decided

Opinion of Advocate General Sharpston delivered on 12 July 2018.#Cartrans Spedition Srl v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova and Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 146(1)(e) and Article 153 — Road transport operations directly connected with the exportation of goods — Supply of services by intermediaries taking part in such operations — Rules on proof that the goods were exported — Customs declaration — TIR carnet.#Case C-495/17.

European Union · Court of Justice of the European Union · 12 July 2018

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