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101 records in EU in 2021

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 62019CJ0055_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0051_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0052_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0053_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0050_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0054_RESdecided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Report· CCCELEX 62020CC0385decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 6 October 2021.#EL and TP v Caixabank SA.#Request for a preliminary ruling from the Juzgado de Primera Instancia n° 49 de Barcelona.#Reference for a preliminary ruling – Unfair terms in consumer contracts – Directive 93/13/EEC – Principle of effectiveness – Principle of equivalence – Judicial proceedings seeking a declaration that a contractual term is unfair – National court’s power of review of its own motion – National proceedings for taxation of costs – Costs recoverable in respect of lawyers’ fees.#Case C-385/20.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0055decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0544decided

Judgment of the Court (First Chamber) of 6 October 2021.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.

European Union · Court of Justice of the European Union · 6 October 2021

Report· CCCELEX 62020CC0342decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 6 October 2021.#A SCPI v Veronsaajien oikeudenvalvontayksikkö.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Articles 63 and 65 TFEU – Free movement of capital – Restrictions – Tax on the income of legal persons – Exemption for investment funds – Conditions for exemption – Condition relating to the fund being in contractual form.#Case C-342/20.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0717decided

Judgment of the Court (Seventh Chamber) of 6 October 2021.#Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality.#Case C-717/19.

European Union · Court of Justice of the European Union · 6 October 2021

Report· CCCELEX 62020CC0489decided

Opinion of Advocate General Tanchev delivered on 6 October 2021.#UB v Kauno teritorinė muitinė.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Union Customs Code – Extinguishment of the customs debt – Goods unlawfully introduced into the customs territory of the European Union – Seizure and confiscation – Directive 2008/118/EC – Excise duties – Directive 2006/112/EC – Value added tax – Chargeable event – Chargeability.#Case C-489/20.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0054decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0053decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-53/19 P and C-65/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0051decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#World Duty Free Group and Kingdom of Spain v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Joined Cases C-51/19 P and C-64/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0050decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62019CJ0052decided

Judgment of the Court (Grand Chamber) of 6 October 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.

European Union · Court of Justice of the European Union · 6 October 2021

Record· CJCELEX 62020CJ0186decided

Judgment of the Court (Tenth Chamber) of 30 September 2021.#HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling – Administrative cooperation and combating fraud in the field of value added tax (VAT) – Regulation (EU) No 904/2010 – Articles 10 to 12 – Exchange of information – Tax audit – Time limits – Suspension of the tax audit in case of exchange of information – Non-compliance with the time limits laid down for providing information – Effect on the lawfulness of the suspension of the tax audit.#Case C-186/20.

European Union · Court of Justice of the European Union · 30 September 2021

Record· CJCELEX 62020CJ0299decided

Judgment of the Court (First Chamber) of 30 September 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

European Union · Court of Justice of the European Union · 30 September 2021

Report· CCCELEX 62020CC0228decided

Opinion of Advocate General Hogan delivered on 23 September 2021.#I GmbH v Finanzamt H.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.

European Union · Court of Justice of the European Union · 23 September 2021

Record· CJCELEX 62019CJ0337_SUMdecided

Arrêt de la Cour (quatrième chambre) du 16 septembre 2021.#Commission européenne contre Royaume de Belgique et Magnetrol International.#Pourvoi – Aides d’État – Régime d’aides mis à exécution par le Royaume de Belgique – Exonération des bénéfices excédentaires – Décision fiscale anticipée (tax ruling) – Pratique administrative constante – Règlement (UE) 2015/1589 – Article 1er, sous d) – Notion de “régime d’aides” – Notion de “disposition” – Notion de “mesures d’application supplémentaires” – Définition des bénéficiaires “de manière générale et abstraite” – Pourvoi incident – Recevabilité – Autonomie fiscale des États membres.#Affaire C-337/19 P.

European Union · Court of Justice of the European Union · 16 September 2021

Record· CJCELEX 62019CJ0337decided

Judgment of the Court (Fourth Chamber) of 16 September 2021.#European Commission v Kingdom of Belgium and Magnetrol International.#Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal autonomy of the Member States.#Case C-337/19 P.

European Union · Court of Justice of the European Union · 16 September 2021

Record· CJCELEX 62020CJ0341decided

Judgment of the Court (Eighth Chamber) of 16 September 2021.#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 – Article 14(1)(c) – Exemption of energy products used as fuel for the purposes of navigation within EU waters – Exemption granted only to private pleasure craft which are the subject of a charter agreement.#Case C-341/20.

European Union · Court of Justice of the European Union · 16 September 2021

Record· CJCELEX 62020CJ0021decided

Judgment of the Court (Fourth Chamber) of 16 September 2021.#Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Article 2(1)(c) – Supply of services for consideration – Exclusion of audiovisual media services offered to viewers, that are financed by a public subsidy and do not entail any payment on the part of viewers – Article 168 – Right of deduction – Taxable person carrying out both taxable transactions and transactions not falling within the scope of VAT.#Case C-21/20.

European Union · Court of Justice of the European Union · 16 September 2021

Record· CJCELEX 62020CJ0341_INFdecided

Judgment of the Court (Eighth Chamber) of 16 September 2021.#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 – Article 14(1)(c) – Exemption of energy products used as fuel for the purposes of navigation within EU waters – Exemption granted only to private pleasure craft which are the subject of a charter agreement.#Case C-341/20.

European Union · Court of Justice of the European Union · 16 September 2021

Report· CCCELEX 62020CC0394decided

Opinion of Advocate General Richard de la Tour delivered on 16 September 2021.#XY v Finanzamt V.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated on national territory – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities arising from reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.

European Union · Court of Justice of the European Union · 16 September 2021

Record· CJCELEX 62020CJ0100_SUMdecided

Arrêt de la Cour (cinquième chambre) du 9 septembre 2021.#XY contre Hauptzollamt B.#Renvoi préjudiciel – Fiscalité – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 17, paragraphe 1, sous a) – Réductions fiscales sur la consommation de produits énergétiques et d’électricité en faveur des entreprises grandes consommatrices d’énergie – Réduction facultative – Modalités de restitution de taxes perçues en violation de dispositions du droit national adoptées sur le fondement d’une faculté accordée aux États membres dans cette directive – Versement d’intérêts – Principe de l’égalité de traitement.#Affaire C-100/20.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0294_SUMdecided

Arrêt de la Cour (dixième chambre) du 9 septembre 2021.#GE Auto Service Leasing GMBH contre Tribunal Económico Administrativo Central.#Renvoi préjudiciel – Harmonisation des législations des États membres relatives aux taxes sur le chiffre d’affaires – Huitième directive 79/1072/CEE – Articles 3, 6 et 7 – Modalités de remboursement de la taxe sur la valeur ajoutée (TVA) – Assujettis non établis à l’intérieur du pays – Refus du remboursement de la TVA acquittée – Documents justifiant du droit au remboursement – Absence de présentation des documents justificatifs dans les délais impartis.#Affaire C-294/20.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0449_SUMdecided

Arrêt de la Cour (septième chambre) du 9 septembre 2021.#Real Vida Seguros SA contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Fiscalité – Article 63 TFUE – Libre circulation des capitaux – Impôt sur le revenu – Dividendes attachés à des actions cotées – Avantage fiscal réservé aux dividendes attachés à des actions cotées sur le marché boursier national – Différence de traitement – Critère de différenciation objectif – Restriction – Article 65 TFUE – Situations objectivement comparables – Justification – Objectif de nature purement économique.#Affaire C-449/20.

European Union · Court of Justice of the European Union · 9 September 2021

Report· CCCELEX 62020CC0009decided

Opinion of Advocate General Tanchev delivered on 9 September 2021.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.

European Union · Court of Justice of the European Union · 9 September 2021

Report· CCCELEX 62019CC0213decided

Opinion of Advocate General Pikamäe delivered on 9 September 2021.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations – Article 4(3) TEU – Article 310(6) and Article 325 TFEU – Own resources – Customs duties – Value added tax (VAT) – Protection of the financial interests of the European Union – Combating fraud – Principle of effectiveness – Obligation for Member States to make own resources available to the European Commission – Financial liability of Member States in the event of losses of own resources – Imports of textiles and footwear from China – Large-scale and systematic fraud – Organised crime – Missing importers – Customs value – Undervaluation – Taxable amount for VAT purposes – Lack of systematic customs controls based on risk analysis and carried out prior to the release of the goods concerned – No systematic provision of security – Method used to estimate the amount of traditional own resources losses in respect of imports presenting a significant risk of undervaluation – Statistical method based on the average price determined at EU level – Whether permissible.#Case C-213/19.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0294decided

Judgment of the Court (Tenth Chamber) of 9 September 2021.#GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Harmonisation of the laws of the Member States relating to turnover taxes – Eighth Directive 79/1072/EEC – Articles 3, 6 and 7 – Arrangements for the refund of value added tax (VAT) – Taxable persons not established in the territory of the country – Refusal to refund VAT paid – Documents supporting entitlement to a refund – Failure to submit supporting documents within the time limits given.#Case C-294/20.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0449decided

Judgment of the Court (Seventh Chamber) of 9 September 2021.#Real Vida Seguros SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Income tax – Dividends attached to listed shares – Tax advantage reserved for dividends attached to shares listed on the national stock exchange – Difference in treatment – Objective distinguishing criterion – Restriction – Article 65 TFEU – Objectively comparable situations – Justification – Objective of a purely economic nature.#Case C-449/20.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0406decided

Judgment of the Court (Seventh Chamber) of 9 September 2021.#Phantasialand v Finanzamt Brühl.#Request for a preliminary ruling from the Finanzgericht Köln.#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 7 – Admission to amusement parks and fairs – Principle of fiscal neutrality – Services provided through activities carried on as static or mobile fairground entertainers – Similarity – Context – Point of view of the average consumer – Expert opinion.#Case C-406/20.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62020CJ0100decided

Judgment of the Court (Fifth Chamber) of 9 September 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.

European Union · Court of Justice of the European Union · 9 September 2021

Record· CJCELEX 62019CJ0855decided

Judgment of the Court (Fifth Chamber) of 9 September 2021.#G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.#Case C-855/19.

European Union · Court of Justice of the European Union · 9 September 2021

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