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101 records in EU in 2020

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 62019CJ0245_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2020.#État luxembourgeois v B and Others.#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax fraud and tax evasion – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration.#Joined Cases C-245/19 and C-246/19.

European Union · Court of Justice of the European Union · 6 October 2020

Record· CJCELEX 62019CJ0443decided

Judgment of the Court (Eighth Chamber) of 6 October 2020.#Vodafone España SAU v Diputación Foral de Guipúzcoa.#Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco.#Reference for a preliminary ruling – Electronic communications networks and services – Directive 2002/20/EC – Article 13 – Fee for rights of use for radio frequencies – Sectoral national legislation subjecting the allocation of public radio frequencies to a charge – National legislation subjecting the grant of administrative concessions on public assets to a tax on the transfer of assets.#Case C-443/19.

European Union · Court of Justice of the European Union · 6 October 2020

Record· CJCELEX 62019CJ0245decided

Judgment of the Court (Grand Chamber) of 6 October 2020.#État luxembourgeois v B and Others.#Requests for a preliminary ruling from the Cour administrative (Luxembourg).#References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding the information the production of which is ordered by the competent authority of the first Member State – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax fraud and tax evasion – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration.#Joined Cases C-245/19 and C-246/19.

European Union · Court of Justice of the European Union · 6 October 2020

Record· COCELEX 62020CO0113decided

Order of the Court (Sixth Chamber) of 1 October 2020.#Slovenský plynárenský priemysel, a.s. v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Scope ratione temporis – Corporation tax relating to a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession.#Case C-113/20.

European Union · Court of Justice of the European Union · 1 October 2020

Record· CJCELEX 62019CJ0331decided

Judgment of the Court (Tenth Chamber) of 1 October 2020.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products.#Case C-331/19.

European Union · Court of Justice of the European Union · 1 October 2020

Record· CJCELEX 62019CJ0405decided

Judgment of the Court (Eighth Chamber) of 1 October 2020.#Vos Aannemingen BVBA v Belgische Staat.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions.#Case C-405/19.

European Union · Court of Justice of the European Union · 1 October 2020

Record· COCELEX 62020CO0113_INFdecided

Order of the Court (Sixth Chamber) of 1 October 2020.#Slovenský plynárenský priemysel, a.s. v Finančné riaditeľstvo Slovenskej republiky.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Scope ratione temporis – Corporation tax relating to a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession.#Case C-113/20.

European Union · Court of Justice of the European Union · 1 October 2020

Report· CCCELEX 62019CC0434decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 24 September 2020.#Poste Italiane SpA v Riscossione Sicilia SpA agente riscossione per la provincia di Palermo e delle altre provincie siciliane and Agenzia delle entrate – Riscossione v Poste Italiane SpA.#Requests for a preliminary ruling from the Corte suprema di cassazione.#References for a preliminary ruling – State aid – Competition – Article 107(1) TFEU – Conditions under which applicable – Article 106(2) TFEU – Services of general economic interest – Management of the post-office account used for collection of the municipal real estate tax – Undertakings benefiting from special or exclusive rights granted by the Member States – Fees set unilaterally by the recipient undertaking – Abuse of dominant position – Article 102 TFEU – Inadmissibility.#Joined Cases C-434/19 and C-435/19.

European Union · Court of Justice of the European Union · 24 September 2020

Record· TJCELEX 62013TJ0515(01)_RESdecided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020.#Kingdom of Spain and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax provisions applicable to certain finance lease agreements for the acquisition of vessels (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Selectivity – Obligation to state reasons – Recovery of aid – Equal treatment – Legitimate expectations – Legal certainty.#Joined Cases T-515/13 RENV and T-719/13 RENV.

European Union · Court of Justice of the European Union · 23 September 2020

Record· TJCELEX 62013TJ0515(01)decided

Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020.#Kingdom of Spain and Others v European Commission.#State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax provisions applicable to certain finance lease agreements for the acquisition of vessels (Spanish Tax Lease System) – Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery – Selectivity – Obligation to state reasons – Recovery of aid – Equal treatment – Legitimate expectations – Legal certainty.#Joined Cases T-515/13 RENV and T-719/13 RENV.

European Union · Court of Justice of the European Union · 23 September 2020

Record· COCELEX 62019CO0837_INFdecided

Order of the Court (Eighth Chamber) of 17 September 2020.#Super Bock Bebidas SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Deduction of input tax – Sixth Directive 77/388/EEC – Article 17(6) – Directive 2006/112/EC – Articles 168 and 176 – Exclusion from the right to deduct – Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services – Standstill clause – Accession to the European Union.#Case C-837/19.

European Union · Court of Justice of the European Union · 17 September 2020

Report· CCCELEX 62019CC0288decided

Opinion of Advocate General Szpunar delivered on 17 September 2020.#QM v Finanzamt Saarbrücken.#Request for a preliminary ruling from the Finanzgericht des Saarlandes.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees.#Case C-288/19.

European Union · Court of Justice of the European Union · 17 September 2020

Record· CJCELEX 62018CJ0791decided

Judgment of the Court (Second Chamber) of 17 September 2020.#Stichting Schoonzicht v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period.#Case C-791/18.

European Union · Court of Justice of the European Union · 17 September 2020

Report· CCCELEX 62019CC0420decided

Opinion of Advocate General Pitruzzella delivered on 17 September 2020.#Maksu- ja Tolliamet v Heavyinstall OÜ.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Directive 2010/24/EU – Article 16 – Recovery of claims relating to taxes, duties and other measures – Mutual assistance – Request for precautionary measures – Judicial decision of the applicant Member State for the purpose of implementing precautionary measures – Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures – Principles of mutual trust and of mutual recognition.#Case C-420/19.

European Union · Court of Justice of the European Union · 17 September 2020

Record· COCELEX 62019CO0837decided

Order of the Court (Eighth Chamber) of 17 September 2020.#Super Bock Bebidas 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 – Taxation – Value added tax (VAT) – Deduction of input tax – Sixth Directive 77/388/EEC – Article 17(6) – Directive 2006/112/EC – Articles 168 and 176 – Exclusion from the right to deduct – Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services – Standstill clause – Accession to the European Union.#Case C-837/19.

European Union · Court of Justice of the European Union · 17 September 2020

Record· CJCELEX 62019CJ0528decided

Judgment of the Court (Eighth Chamber) of 16 September 2020.#Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Deduction of input tax – Origin and scope of the right to deduct – Extension of a road belonging to a municipality – Entry in the accounts of the costs incurred by the works 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 – Supply made free of charge – Supply to be treated as a supply made for consideration – Article 5(6).#Case C-528/19.

European Union · Court of Justice of the European Union · 16 September 2020

Record· CJCELEX 62019CJ0312decided

Judgment of the Court (Eighth Chamber) of 16 September 2020.#XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Article 9(1) – Article 193 – Concept of ‘taxable person’ – Joint activity agreement – Partnership – Allocation of an economic transaction to one of the partners – Determination of the taxable person liable for the tax.#Case C-312/19.

European Union · Court of Justice of the European Union · 16 September 2020

Record· CJCELEX 62019CJ0367_SUMdecided

Sentenza tal-Qorti tal-Ġustizzja (Ir-Raba' Awla) tal-10 ta’ Settembru 2020.#Tax-Fin-Lex d.o.o. vs Ministrstvo za notranje zadeve.#Rinviju għal deċiżjoni preliminari – Kuntratti pubbliċi għal servizzi – Direttiva 2014/24/UE – Punt 5 tal-Artikolu 2(1) – Kunċett ta’ “kuntratt pubbliku” – Kunċett ta’ “kuntratt b’titolu oneruż” – Offerta ta’ offerent għall-prezz ta’ EUR 0.00 – Ċaħda tal-offerta – Artikolu 69 – Offerta anormalment baxxa.#Kawża C-367/19.

European Union · Court of Justice of the European Union · 10 September 2020

Record· CJCELEX 62019CJ0367decided

Judgment of the Court (Fourth Chamber) of 10 September 2020.#Tax-Fin-Lex d.o.o. v Ministrstvo za notranje zadeve.#Request for a preliminary ruling from the Državna revizijska komisija za revizijo postopkov oddaje javnih naročil.#Reference for a preliminary ruling – Public service contracts – Directive 2014/24/EU – Article 2(1)(5) – Concept of ‘public contract’ – Concept of ‘contract for pecuniary interest’ – Tenderer’s bid at a price of EUR 0.00 – Rejection of the tender – Article 69 – Abnormally low tender.#Case C-367/19.

European Union · Court of Justice of the European Union · 10 September 2020

Report· CCCELEX 62019CC0449decided

Opinion of Advocate General Bobek delivered on 10 September 2020.#WEG Tevesstraße v Finanzamt Villingen-Schwenningen.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association.#Case C-449/19.

European Union · Court of Justice of the European Union · 10 September 2020

Record· COCELEX 62020CO0041_INFdecided

Order of the Court (Sixth Chamber) of 10 September 2020.#DQ and Others v Wallonische Region.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Article 63 TFEU – Free movement of capital – Road traffic – Registration and taxation of motor vehicles – Driver resident in one Member State – Vehicle registered in another Member State – Vehicle provided free of charge for a short period of time – Requirement to carry in the vehicle at all times evidence of the lawful use of that vehicle – Proportionality.#Joined Cases C-41/20 to C-43/20.

European Union · Court of Justice of the European Union · 10 September 2020

Record· COCELEX 62020CO0041decided

Order of the Court (Sixth Chamber) of 10 September 2020.#DQ and Others v Wallonische Region.#Requests for a preliminary ruling from the Gericht Erster Instanz Eupen.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Article 63 TFEU – Free movement of capital – Road traffic – Registration and taxation of motor vehicles – Driver resident in one Member State – Vehicle registered in another Member State – Vehicle provided free of charge for a short period of time – Requirement to carry in the vehicle at all times evidence of the lawful use of that vehicle – Proportionality.#Joined Cases C-41/20 to C-43/20.

European Union · Court of Justice of the European Union · 10 September 2020

Record· COCELEX 62019CO0610decided

Order of the Court (Tenth Chamber) of 3 September 2020.#Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Articles 168, 178, 220 and 226 – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to deduct VAT – Refusal – Conditions for the existence of a supply of goods – Evasion – Proof – Penalty – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy.#Case C-610/19.

European Union · Court of Justice of the European Union · 3 September 2020

Record· COCELEX 62019CO0611_INFdecided

Order of the Court (Tenth Chamber) of 3 September 2020.#Crewprint Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to VAT deduction – Refusal – Fraud – Proof – Chain of subcontractors.#Case C-611/19.

European Union · Court of Justice of the European Union · 3 September 2020

Record· COCELEX 62019CO0611decided

Order of the Court (Tenth Chamber) of 3 September 2020.#Crewprint Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Principles of fiscal neutrality, of effectiveness and of proportionality – Right to VAT deduction – Refusal – Fraud – Proof – Chain of subcontractors.#Case C-611/19.

European Union · Court of Justice of the European Union · 3 September 2020

Report· CCCELEX 62019CC0620decided

Opinion of Advocate General Bobek delivered on 3 September 2020.#Land Nordrhein-Westfalen v D.-H. T. as liquidator of J & S Service UG.#Request for a preliminary ruling from the Bundesverwaltungsgericht.#Reference for a preliminary ruling – Personal data – Regulation (EU) 2016/679 – Article 23 – Restrictions to the data subject’s rights – Significant financial interest – Enforcement of civil law claims – National legislation referring to the provisions of EU law – Tax data concerning a legal person – Lack of jurisdiction of the Court.#Case C-620/19.

European Union · Court of Justice of the European Union · 3 September 2020

Report· CCCELEX 62019CC0604decided

Opinion of Advocate General Kokott delivered on 3 September 2020.#Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 13(1) – Article 14(1) and (2)(a) – Concept of ‘supply of goods’ – Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law – Municipality collecting fees for the transformation – Concept of ‘compensation’ – Concept of ‘taxable person acting as such’ – Exception – Bodies governed by public law which engage in activities or transactions as public authorities.#Case C-604/19.

European Union · Court of Justice of the European Union · 3 September 2020

Report· CCCELEX 62019CC0656decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 July 2020.#BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion.#Case C-656/19.

European Union · Court of Justice of the European Union · 16 July 2020

Report· CCCELEX 62019CC0063decided

Opinion of Advocate General Richard de la Tour delivered on 16 July 2020.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 2003/96/EC – Taxation of energy products and electricity – Articles 4 and 19 – Regional law adopted by the autonomous region of a Member State – Contribution towards the purchase of petrol and diesel subject to excise duties – Article 6(c) – Exemption from or reduction of excise duty – Concept of ‘refunding all or part of’ the amount of taxation – No evidence of a link between that contribution and excise duties.#Case C-63/19.

European Union · Court of Justice of the European Union · 16 July 2020

Record· CJCELEX 62019CJ0424decided

Judgment of the Court (Sixth Chamber) of 16 July 2020.#Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 9(1) — Concept of ‘taxable person’ — Person practising the profession of lawyer — Final judicial decision — Principle of res judicata — Scope of that principle if that decision is incompatible with EU law.#Case C-424/19.

European Union · Court of Justice of the European Union · 16 July 2020

Record· TJCELEX 62016TJ0778_RESdecided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 15 July 2020.#Ireland and Others v European Commission.#State aid – Aid implemented by Ireland – Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid – Advance tax decisions (tax rulings) – Selective tax advantages – Arm’s length principle.#Cases T-778/16 and T-892/16.

European Union · Court of Justice of the European Union · 15 July 2020

Record· TJCELEX 62016TJ0778decided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 15 July 2020.#Ireland and Others v European Commission.#State aid – Aid implemented by Ireland – Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid – Advance tax decisions (tax rulings) – Selective tax advantages – Arm’s length principle.#Cases T-778/16 and T-892/16.

European Union · Court of Justice of the European Union · 15 July 2020

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