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101 records in EU in 2019

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Report· CCCELEX 62018CC0401decided

Opinion of Advocate General Kokott delivered on 3 October 2019.#Herst s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Krajský soud v Praze.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(b) — Intra-Community acquisition of goods — Article 20 — Acquisition of the right to dispose of goods as owner — Chain of transactions for the purchase and resale of goods with a single intra-Community transport — Right to take decisions capable of affecting the legal situation of property — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Temporal effect of judgments by way of interpretation.#Case C-401/18.

European Union · Court of Justice of the European Union · 3 October 2019

Record· TJCELEX 62014TJ0586(01)_RESdecided

Judgment of the General Court (Fifth Chamber) of 24 September 2019.#Xinyi PV Products (Anhui) Holdings Ltd v European Commission.#Dumping — Imports of solar glass originating in China — Article 2(7)(b) and (c) of Regulation (EC) No 1225/2009 (now Article 2(7)(b) and (c) of Regulation (EU) 2016/1036) — Market economy treatment — Concept of ‘significant distortion in the production costs and financial situation of firms’ — Tax incentives — Manifest error of assessment.#Case T-586/14 RENV.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62015TJ0755_RESdecided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 24 September 2019.#Grand Duchy of Luxembourg and Fiat Chrysler Finance Europe v European Commission.#State aid — Aid granted by Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Arm’s length principle — Selectivity — Presumption — Restriction of competition — Recovery.#Case T-755/15.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62015TJ0760_RESdecided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 24 September 2019.#Kingdom of the Netherlands and Others v European Commission.#State aid — Aid implemented by the Netherlands — Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Transfer pricing — Calculation of the tax base — Arm’s length principle — Advantage — Reference system — Fiscal and procedural autonomy of the Member States.#Case T-760/15 and T-636/16.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62015TJ0760decided

Arrest van het Gerecht (Zevende kamer - uitgebreid) van 24 september 2019.#Koninkrijk der Nederlanden tegen Europese Commissie.#Staatssteun – Door Nederland ten uitvoer gelegde steunmaatregel – Besluit waarbij de steun onverenigbaar met de interne markt en onwettig wordt verklaard en terugvordering ervan wordt gelast – Fiscale ruling (tax ruling) – Verrekenprijzen – Berekening van de heffingsgrondslag – Zakelijkheidsbeginsel – Voordeel – Referentiestelsel – Fiscale en procedurele autonomie van de lidstaten.#Zaak T-760/15.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62015TJ0755decided

Arrêt du Tribunal (septième chambre élargie) du 24 septembre 2019.#Grand-duché de Luxembourg contre Commission européenne.#Aides d’État – Aide mise en exécution par le Luxembourg – Décision déclarant l’aide incompatible avec le marché intérieur et illégale et ordonnant sa récupération – Décision anticipative (tax ruling) – Avantage – Principe de pleine concurrence – Caractère sélectif – Présomption – Restriction de concurrence – Récupération.#Affaire T-755/15.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62014TJ0586(01)decided

Judgment of the General Court (Fifth Chamber) of 24 September 2019.#Xinyi PV Products (Anhui) Holdings Ltd v European Commission.#Dumping — Imports of solar glass originating in China — Article 2(7)(b) and (c) of Regulation (EC) No 1225/2009 (now Article 2(7)(b) and (c) of Regulation (EU) 2016/1036) — Market economy treatment — Concept of ‘significant distortion in the production costs and financial situation of firms’ — Tax incentives — Manifest error of assessment.#Case T-586/14 RENV.

European Union · Court of Justice of the European Union · 24 September 2019

Record· TJCELEX 62017TJ0696_RESdecided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission.#State aid – Corporate tax exemption scheme implemented by Belgium in favour of its ports – Decision declaring the aid scheme incompatible with the internal market – Concept of economic activity – Services of general economic interest – Non-economic activities – Separable nature – Selective nature – Request for a transitional period.#Case T-696/17.

European Union · Court of Justice of the European Union · 20 September 2019

Record· TJCELEX 62017TJ0673_INFdecided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Port autonome du Centre et de l'Ouest SCRL and Others v European Commission.#State aid — Corporate tax exemption scheme implemented by Belgium in favour of its ports — Decision declaring the aid scheme incompatible with the internal market — Concept of economic activity — Services of general economic interest — Non-economic activities — Severability — Selectivity — Article 93 TFEU and Article 106(2) TFEU.#Case T-673/17.

European Union · Court of Justice of the European Union · 20 September 2019

Record· TJCELEX 62017TJ0696decided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission.#State aid – Corporate tax exemption scheme implemented by Belgium in favour of its ports – Decision declaring the aid scheme incompatible with the internal market – Concept of economic activity – Services of general economic interest – Non-economic activities – Separable nature – Selective nature – Request for a transitional period.#Case T-696/17.

European Union · Court of Justice of the European Union · 20 September 2019

Record· TJCELEX 62017TJ0674decided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Le Port de Bruxelles and Région de Bruxelles-Capitale v European Commission.#State aid — Corporate tax exemption scheme implemented by Belgium in favour of its ports — Decision declaring the aid scheme incompatible with the internal market — Concept of economic activity — Services of general economic interest — Non-economic activities — Severability — Selectivity — Article 93 TFEU and Article 106(2) TFEU.#Case T-674/17.

European Union · Court of Justice of the European Union · 20 September 2019

Record· TJCELEX 62017TJ0673decided

Judgment of the General Court (Sixth Chamber, Extended Composition) of 20 September 2019.#Port autonome du Centre et de l'Ouest SCRL and Others v European Commission.#State aid — Corporate tax exemption scheme implemented by Belgium in favour of its ports — Decision declaring the aid scheme incompatible with the internal market — Concept of economic activity — Services of general economic interest — Non-economic activities — Severability — Selectivity — Article 93 TFEU and Article 106(2) TFEU.#Case T-673/17.

European Union · Court of Justice of the European Union · 20 September 2019

Record· CJCELEX 62018CJ0199_SUMdecided

Arrêt de la Cour (neuvième chambre) du 12 septembre 2019.#Pollo del Campo S.c.a. e.a. contre Regione Emilia-Romagna e.a. et SAIGI Società Cooperativa Agricola a r.l. et MA.GE.MA. Società Agricola Cooperativa contre Regione Emilia-Romagna et A.U.S.L. Romagna.#Renvoi préjudiciel – Rapprochement des législations – Règlement (CE) no 882/2004 – Article 27 – Contrôles officiels des aliments pour animaux et des denrées alimentaires – Financement – Redevances ou taxes dues au titre des contrôles officiels – Possibilité pour les États membres d’exonérer certaines catégories d’opérateurs – Taux minimaux des redevances.#Affaires jointes C-199/18, C-200/18 et C-343/18.

European Union · Court of Justice of the European Union · 12 September 2019

Report· CCCELEX 62018CC0513decided

Opinion of Advocate General Szpunar delivered on 12 September 2019.#Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Palermo.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment.#Case C-513/18.

European Union · Court of Justice of the European Union · 12 September 2019

Report· CCCELEX 62018CC0482decided

Opinion of Advocate General Kokott delivered on 12 September 2019.#Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax provisions — Tax on advertising activities based on turnover — Obligations relating to registration with a tax authority — Principle of non-discrimination — Fines — Principle of proportionality.#Case C-482/18.

European Union · Court of Justice of the European Union · 12 September 2019

Record· CJCELEX 62017CJ0676_SUMdecided

Arrêt de la Cour (quatrième chambre) du 11 septembre 2019.#Oana Mădălina Călin contre Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa e.a.#Renvoi préjudiciel – Principes du droit de l’Union – Autonomie procédurale – Principes d’équivalence et d’effectivité – Principe de sécurité juridique – Autorité de la chose jugée – Restitution des taxes perçues par un État membre en violation du droit de l’Union – Décision juridictionnelle définitive imposant le paiement d’une taxe incompatible avec le droit de l’Union – Demande en révision d’une telle décision juridictionnelle – Délai pour l’introduction de cette demande.#Affaire C-676/17.

European Union · Court of Justice of the European Union · 11 September 2019

Report· CCCELEX 62018CC0013decided

Opinion of Advocate General Hogan delivered on 11 September 2019.#Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság and Szekszárdi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input tax – Refunding of excess VAT – Late repayment – Calculation of interest – Procedure for awarding interest due because of the unavailability of excess deductible VAT retained in breach of EU law and interest due as a result of delay by the tax authority in paying an amount due – Principles of effectiveness and equivalence.#Joined Cases C-13/18 and C-126/18.

European Union · Court of Justice of the European Union · 11 September 2019

Record· CJCELEX 62017CJ0676decided

Judgment of the Court (Fourth Chamber) of 11 September 2019.#Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others.#Request for a preliminary ruling from the Curtea de Apel Ploieşti.#Reference for a preliminary ruling — Principles of EU law — Procedural autonomy — Principles of equivalence and effectiveness — Principle of legal certainty — Res judicata — 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 — Request for revision of such a decision — Time limit for submitting that request.#Case C-676/17.

European Union · Court of Justice of the European Union · 11 September 2019

Report· CCCELEX 62017CC0156decided

Opinion of Advocate General Pitruzzella delivered on 5 September 2019.#Köln-Aktienfonds Deka v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends received by undertakings for collective investment in transferable securities (UCITS) — Refund of tax withheld on dividends — Conditions — Objective differentiation criteria — Criteria which are by nature or in fact favourable to resident taxpayers.#Case C-156/17.

European Union · Court of Justice of the European Union · 5 September 2019

Record· CJCELEX 62018CJ0145decided

Judgment of the Court (Second Chamber) of 5 September 2019.#Regards Photographiques SARL v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 103(2)(a) — Article 311(1), point 2 — Annex IX, Part A, point 7 — Reduced rate of VAT — Works of art — Concept — Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies — National legislation restricting the application of the reduced rate of VAT only to photographs that have artistic character.#Case C-145/18.

European Union · Court of Justice of the European Union · 5 September 2019

Report· CCCELEX 62018CC0389decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 5 September 2019.#Brussels Securities SA v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be applied — Loss of a tax advantage.#Case C-389/18.

European Union · Court of Justice of the European Union · 5 September 2019

Record· COCELEX 62018CO0438decided

Order of the Court (Eighth Chamber) of 15 July 2019.#Galeria Parque Nascente-Exploração de Espaços Comerciais SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434/EEC — Articles 4 and 11 — Directive 2009/133/EC — Articles 4 and 15 — So-called ‘reverse’ merger — Tax system leading to a situation whereby, in the event of a so-called ‘reverse’ merger, costs which are incurred by the parent company relating to a loan taken out by that parent company for the purchase of shares of the subsidiary acquiring the parent company and which are deductible for that parent company, are considered non-deductible for that subsidiary.#Case C-438/18.

European Union · Court of Justice of the European Union · 15 July 2019

Report· CCCELEX 62018CC0400decided

Opinion of Advocate General Pitruzzella delivered on 11 July 2019.#Infohos v Belgische Staat.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 13A(1)(f) – Exemptions – Services supplied by independent groups of persons – Services provided to members and non-members.#Case C-400/18.

European Union · Court of Justice of the European Union · 11 July 2019

Record· CJCELEX 62018CJ0273decided

Judgment of the Court (Eighth Chamber) of 10 July 2019.#SIA „Kuršu zeme' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.#Case C-273/18.

European Union · Court of Justice of the European Union · 10 July 2019

Record· CJCELEX 62018CJ0026decided

Judgment of the Court (First Chamber) of 10 July 2019.#Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.#Case C-26/18.

European Union · Court of Justice of the European Union · 10 July 2019

Report· CCCELEX 62018CC0323decided

Opinion of Advocate General Kokott delivered on 4 July 2019.#Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons.#Case C-323/18.

European Union · Court of Justice of the European Union · 4 July 2019

Record· CJCELEX 62018CJ0316decided

Judgment of the Court (Eighth Chamber) of 3 July 2019.#Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.#Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.#Case C-316/18.

European Union · Court of Justice of the European Union · 3 July 2019

Record· CJCELEX 62018CJ0242decided

Judgment of the Court (First Chamber) of 3 July 2019.#'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP).#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable amount – Reduction – Principle of fiscal neutrality – Lease finance agreement terminated for failure to make monthly payments – Notice of adjustment – Scope – Taxable transactions – Supply of goods for consideration – Payment of ‘compensation’ for termination up to expiry of the agreement – Jurisdiction of the Court.#Case C-242/18.

European Union · Court of Justice of the European Union · 3 July 2019

Record· TJCELEX 62017TJ0020_RESdecided

Judgment of the General Court (Ninth Chamber) of 27 June 2019.#Hungary v European Commission.#State aid — Hungarian tax on the turnover from the broadcasting or publication of advertisements — Progressivity of tax rates — Deduction from the basis of assessment of the tax of 50% of the losses carried forward for companies not generating a profit in 2013 — Decision characterising the measures as aid incompatible with the internal market and ordering its recovery — Concept of State aid — Condition relating to selectivity.#Case T-20/17.

European Union · Court of Justice of the European Union · 27 June 2019

Record· TJCELEX 62017TJ0020decided

Judgment of the General Court (Ninth Chamber) of 27 June 2019.#Hungary v European Commission.#State aid — Hungarian tax on the turnover from the broadcasting or publication of advertisements — Progressivity of tax rates — Deduction from the basis of assessment of the tax of 50% of the losses carried forward for companies not generating a profit in 2013 — Decision characterising the measures as aid incompatible with the internal market and ordering its recovery — Concept of State aid — Condition relating to selectivity.#Case T-20/17.

European Union · Court of Justice of the European Union · 27 June 2019

Record· CJCELEX 62017CJ0597decided

Judgment of the Court (Sixth Chamber) of 27 June 2019.#Belgisch Syndicaat van Chiropraxie and Others v Ministerraad.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(c) – Exemptions – Medical and paramedical professions – Chiropractic and osteopathy – Article 98 – Annex III, points (3) and (4) – Medicinal products and medical devices – Reduced rate – Supply as part of therapeutic interventions or treatments – Standard rate – Supply as part of aesthetic interventions or treatments – Principle of fiscal neutrality – Maintenance of the effects of national legislation incompatible with EU law.#Case C-597/17.

European Union · Court of Justice of the European Union · 27 June 2019

Record· CJCELEX 62018CJ0291decided

Judgment of the Court (Third Chamber) of 20 June 2019.#Grup Servicii Petroliere SA 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 — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 148(a) and (c) — Exemptions related to international transport — Supply of offshore jackup drilling rigs — Concept of ‘vessels used for navigation on the high seas’ — Scope.#Case C-291/18.

European Union · Court of Justice of the European Union · 20 June 2019

Record· CJCELEX 62017CJ0608decided

Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Holmen AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary — Legislation of the State of establishment of the subsidiary restricting the set-off of losses and prohibiting them from being set off in the year of liquidation.#Case C-608/17.

European Union · Court of Justice of the European Union · 19 June 2019

Record· CJCELEX 62017CJ0608_RESdecided

Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Holmen AB.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Application to a sub-subsidiary — Legislation of the State of establishment of the parent company requiring direct ownership of the subsidiary — Legislation of the State of establishment of the subsidiary restricting the set-off of losses and prohibiting them from being set off in the year of liquidation.#Case C-608/17.

European Union · Court of Justice of the European Union · 19 June 2019

Record· CJCELEX 62017CJ0607decided

Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Memira Holding AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

European Union · Court of Justice of the European Union · 19 June 2019

Record· CJCELEX 62017CJ0607_RESdecided

Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Memira Holding AB.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

European Union · Court of Justice of the European Union · 19 June 2019

Record· CJCELEX 62016CJ0612decided

Judgment of the Court (Eighth Chamber) of 19 June 2019.#C & J Clark International 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 — Anti-dumping — Interpretation and validity of regulations re-imposing anti-dumping duties following the delivery by the Court of a judgment declaring invalidity — Legal basis — Non-retroactivity — Limitation.#Case C-612/16.

European Union · Court of Justice of the European Union · 19 June 2019

Record· CJCELEX 62017CJ0591_RESdecided

Judgment of the Court (Grand Chamber) of 18 June 2019.#Republic of Austria v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Articles 18, 34, 56 and 92 TFEU — Legislation of a Member State prescribing an infrastructure use charge for passenger vehicles — Situation in which owners of vehicles registered in that Member State qualify for relief from motor vehicle tax in an amount corresponding to that charge.#Case C-591/17.

European Union · Court of Justice of the European Union · 18 June 2019

Record· CJCELEX 62017CJ0591decided

Judgment of the Court (Grand Chamber) of 18 June 2019.#Republic of Austria v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Articles 18, 34, 56 and 92 TFEU — Legislation of a Member State prescribing an infrastructure use charge for passenger vehicles — Situation in which owners of vehicles registered in that Member State qualify for relief from motor vehicle tax in an amount corresponding to that charge.#Case C-591/17.

European Union · Court of Justice of the European Union · 18 June 2019

Record· CJCELEX 62018CJ0420decided

Judgment of the Court (Second Chamber) of 13 June 2019.#IO v Inspecteur van de rijksbelastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9 and 10 — Taxable person — Economic activity carried out ‘independently’ — Definition — Activity as a member of the Supervisory Board of a foundation.#Case C-420/18.

European Union · Court of Justice of the European Union · 13 June 2019

Report· CCCELEX 62018CC0075decided

Opinion of Advocate General Kokott delivered on 13 June 2019.#Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid — Common system of value added tax (VAT) — Turnover taxes — Meaning.#Case C-75/18.

European Union · Court of Justice of the European Union · 13 June 2019

Record· CJCELEX 62018CJ0185decided

Judgment of the Court (Sixth Chamber) of 12 June 2019.#Oro Efectivo SL v Diputación Foral de Bizkaia.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets.#Case C-185/18.

European Union · Court of Justice of the European Union · 12 June 2019

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