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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

138 records in EU in 2006

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

Records

Report· CCCELEX 62004CC0470decided

Opinion of Advocate General Kokott delivered on 30 March 2006.#N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.#Reference for a preliminary ruling: Gerechtshof te Arnhem - Netherlands.#Freedom of movement for persons -Article 18 EC- Freedom of establishment -Article 43 EC - Direct taxation - Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State.#Case C-470/04.

European Union · Court of Justice of the European Union · 30 March 2006

Report· CCCELEX 62004CC0393decided

Opinion of Mr Advocate General Tizzano delivered on 30 March 2006.#Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05).#References for a preliminary ruling: Cour d'appel de Liège (C-393/04) and Tribunal de première instance de Liège (C-41/05) - Belgium.#State aid - Definition - Exemption from municipal and provincial taxes - Effects of Article 88(3) EC - Charges having equivalent effect - Internal taxation.#Joined cases C-393/04 and C-41/05.

European Union · Court of Justice of the European Union · 30 March 2006

Record· CJCELEX 62004CJ0046decided

Judgment of the Court (First Chamber) of 30 March 2006.#Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze.#Reference for a preliminary ruling: Corte suprema di Cassazione - Italy.#Directive 69/335 - Indirect taxes on the raising of capital - National legislation providing for the charging, in the case of a 'reverse' merger, of a proportional registration tax of 1% of the value of such a transaction - Classification as capital duty - Increase in capital - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Decision to merge made by the members of the member.#Case C-46/04.

European Union · Court of Justice of the European Union · 30 March 2006

Report· CCCELEX 62004CC0526decided

Opinion of Mr Advocate General Tizzano delivered on 30 March 2006.#Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS).#Reference for a preliminary ruling: Cour de cassation - France.#State aid - Articles 87 and 88(3) CE - Tax on direct sales of medicines - Applicable to pharmaceutical laboratories rather than wholesale distributors - Prohibition on implementing a non-notified aid measure - Possibility of pleading that an aid measure is unlawful in order to obtain reimbursement of a charge - Compensation for discharging public service obligations imposed on wholesale distributors - Burden of proof in relation to overcompensation - Detailed rules laid down by national law - Prohibition on making reimbursement of a charge practically impossible or excessively difficult.#Case C-526/04.

European Union · Court of Justice of the European Union · 30 March 2006

Record· CJCELEX 62003CJ0451decided

Judgment of the Court (Third Chamber) of 30 March 2006.#Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori.#Reference for a preliminary ruling: Corte d'appello di Milano - Italy.#Freedom of establishment - Freedom to provide services - Competition rules applicable to undertakings - State aid - Tax Advice Centres - Pursuit of certain tax advice and assistance activities - Exclusive right - Remuneration for such activities.#Case C-451/03.

European Union · Court of Justice of the European Union · 30 March 2006

Record· CJCELEX 62004CJ0210decided

Judgment of the Court (Second Chamber) of 23 March 2006.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Sixth VAT Directive - Articles 2 and 9 - Fixed establishment - Non-resident company - Legal relationship - Cost-sharing agreement - OECD Convention on double taxation - Meaning of 'taxable person' - Supply of services effected for consideration - Administrative practice.#Case C-210/04.

European Union · Court of Justice of the European Union · 23 March 2006

Report· CCCELEX 62003CC0475decided

Opinion of Advocate General Stix-Hackl delivered on 14 March 2006.#Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.#Reference for a preliminary ruling: Commissione tributaria provinciale di Cremona - Italy.#Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of 'turnover taxes' - Italian regional tax on productive activities.#Case C-475/03.

European Union · Court of Justice of the European Union · 14 March 2006

Report· CCCELEX 62005CC0166decided

Opinion of Advocate General Sharpston delivered on 7 March 2006.#Heger Rudi GmbH v Finanzamt Graz-Stadt.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Sixth VAT Directive - Place of supply for tax purposes - Article 9 - Supply of services connected with immovable property - Transmission of the fishing rights over a particular part of a stretch of water.#Case C-166/05.

European Union · Court of Justice of the European Union · 7 March 2006

Report· CCCELEX 62004CC0517decided

Opinion of Advocate General Stix-Hackl delivered on 7 March 2006.#Visserijbedrijf D. J. Koornstra & Zn. vof v Productschap Vis.#Reference for a preliminary ruling: College van Beroep voor het bedrijfsleven - Netherlands.#Charge on the landing of shrimp with fishing vessels registered in a Member State intended to finance shrimp sieving and peeling equipment in the same Member State - Article 25 EC - Charges having an effect equivalent to customs duties - Article 90 EC - Internal taxation.#Case C-517/04.

European Union · Court of Justice of the European Union · 7 March 2006

Report· CCCELEX 62004CC0374decided

Opinion of Mr Advocate General Geelhoed delivered on 23 February 2006.#Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.#Case C-374/04.

European Union · Court of Justice of the European Union · 23 February 2006

Record· CJCELEX 62004CJ0471decided

Judgment of the Court (First Chamber) of 23 February 2006.#Finanzamt Offenbach am Main-Land v Keller Holding GmbH.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - Corporation tax - Right of a parent company to deduct costs relating to its shareholdings - Non-deductible financing costs having an economic link with dividends exempt from tax - Dividends distributed by an indirect subsidiary established in a Member State other than that in which the parent company has its seat.#Case C-471/04.

European Union · Court of Justice of the European Union · 23 February 2006

Record· CJCELEX 62003CJ0513decided

Judgment of the Court (Third Chamber) of 23 February 2006.#Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Capital movements - Article 73B(1) of the EC Treaty (now Article 56(1) EC) - Inheritance tax - Legal fiction that a national of a Member State who dies within ten years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death - Non-member State.#Case C-513/03.

European Union · Court of Justice of the European Union · 23 February 2006

Record· TJCELEX 62002TJ0034decided

Judgment of the Court of First Instance (First Chamber, extended composition) of 22 February 2006.#EURL Le Levant 001 and Others v Commission of the European Communities.#State aid - Concept of interested party - Formal notice to submit comments - Decision to open the procedure provided for in Article 88(2) EC - Tax deduction measure for certain overseas investments - Development aid for shipbuilding - Assessment in the light of Article 87(1) EC - Obligation to state reasons.#Case T-34/02.

European Union · Court of Justice of the European Union · 22 February 2006

Record· CJCELEX 62003CJ0152decided

Judgment of the Court (Grand Chamber) of 21 February 2006.#Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Tax legislation - Income tax - Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) - National rules restricting recognition of rental income losses from immovable property situated in another Member State.#Case C-152/03.

European Union · Court of Justice of the European Union · 21 February 2006

Record· CJCELEX 62003CJ0223decided

Judgment of the Court (Grand Chamber) of 21 February 2006.#University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.#Case C-223/03.

European Union · Court of Justice of the European Union · 21 February 2006

Record· CJCELEX 62002CJ0255decided

Judgment of the Court (Grand Chamber) of 21 February 2006.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.

European Union · Court of Justice of the European Union · 21 February 2006

Report· CCCELEX 62004CC0494decided

Opinion of Mr Advocate General Poiares Maduro delivered on 16 February 2006.#Heintz van Landewijck SARL v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duty - Tax stamps - Sixth VAT Directive - Articles 2 and 27 - Disappearance of excise stamps.#Case C-494/04.

European Union · Court of Justice of the European Union · 16 February 2006

Report· CCCELEX 62003CC0182decided

Opinion of Mr Advocate General Léger delivered on 9 February 2006.#Kingdom of Belgium (C-182/03) and Forum 187 ASBL (C-217/03) v Commission of the European Communities.#State aid - Existing aid regime - Tax regime for coordination centres established in Belgium - Application by an association - Admissibility - Commission Decision that the regime does not constitute aid - Change in the Commission's appraisal - Article 87(1) EC - Protection of legitimate expectations - General principle of equal treatment.#Joined cases C-182/03 and C-217/03.#Commission of the European Communities v Council of the European Union.#State aid - Existing aid scheme - Tax scheme for coordination centres established in Belgium - Competence of the Council.#Case C-399/03.

European Union · Court of Justice of the European Union · 9 February 2006

Record· COCELEX 62005CO0261decided

Order of the Court (Fourth Chamber) of 9 February 2006.#Lakép kft, Pár-Bau kft and Rottelma kft v Komáron-Esztergom Megyei Közigazgatási Hivatal.#Reference for a preliminary ruling: Komárom-Esztergom Megyei Bíróság - Hungary.#Article 104(3), first subparagraph, of the Rules of Procedure - Accession to the European Union - Sixth Directive 77/388/EEC - Application ratione temporis - Article 33 - Local tax on economic operations - Lack of jurisdiction of the Court.#Case C-261/05.

European Union · Court of Justice of the European Union · 9 February 2006

Record· CJCELEX 62004CJ0226decided

Judgment of the Court (First Chamber) of 9 February 2006.#La Cascina Soc. coop. arl and Zilch Srl v Ministero della Difesa and Others (C-226/04) and Consorzio G. f. M. v Ministero della Difesa and La Cascina Soc. coop. arl (C-228/04).#Reference for a preliminary ruling: Tribunale amministrativo regionale del Lazio - Italy.#Public service contracts - Directive 92/50/EEC - Article 29, first paragraph, subparagraphs (e) and (f) - Obligations of service providers - Payment of social security contributions and taxes.#Joined cases C-226/04 and C-228/04.

European Union · Court of Justice of the European Union · 9 February 2006

Record· TJCELEX 62002TJ0092decided

Judgment of the Court of First Instance (Fourth Chamber) of 26 January 2006.#Stadtwerke Schwäbisch Hall GmbH, Stadtwerke Tübingen GmbH and Stadtwerke Uelzen GmbH v Commission of the European Communities.#State aid - Tax emption scheme applied to the reserves established by nuclear installations established in Germany for the purpose of eliminating their radioactive waste and the definitive shutdown of their nuclear installations - Decision finding that there is no State aid at the end of the preliminary examination procedure - Action for annulment.#Case T-92/02.

European Union · Court of Justice of the European Union · 26 January 2006

Record· CJCELEX 62004CJ0265decided

Judgment of the Court (Third Chamber) of 19 January 2006.#Margaretha Bouanich v Skatteverket.#Reference for a preliminary ruling: Kammarrätten i Sundsvall - Sweden.#Direct taxation - Free movement of capital - Dividend tax - Share repurchase - Deductibility of the cost of acquisition of shares - Separate treatment of residents and non-residents - Agreement for the avoidance of double taxat.#Case C-265/04.

European Union · Court of Justice of the European Union · 19 January 2006

Report· CCCELEX 62004CC0509decided

Opinion of Mr Advocate General Tizzano delivered on 17 January 2006.#Magpar VI BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Indirect taxes on the raising of capital - Directive 69/335/EEC - Article 7(1)(b) and (bb) - Capital duty - Exemption - Requirements - Retention for a period of five years of shares acquired.#Case C-509/04.

European Union · Court of Justice of the European Union · 17 January 2006

Record· CJCELEX 62003CJ0494decided

Judgment of the Court (First Chamber) of 12 January 2006.#Senior Engineering Investments BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Directive 69/335 - Indirect taxes on the raising of capital - National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) - Capital duty - Increase of capital - Payment "to the share premium account' - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Payment made by a member of a member - Payment to a subsidiary - "Real recipient' - Levying of capital duty once only (in the Community) - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Freedom of establishment - National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State.#Case C-494/03.

European Union · Court of Justice of the European Union · 12 January 2006

Record· CJCELEX 62003CJ0354decided

Judgment of the Court (Third Chamber) of 12 January 2006.#Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2) and Article 5(1) - Deduction of input tax - Economic activity - Taxable person acting as such - Supply of goods - Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number - Carousel fraud.#Joined cases C-354/03, C-355/03 and C-484/03.

European Union · Court of Justice of the European Union · 12 January 2006

Record· CJCELEX 62004CJ0222decided

Judgment of the Court (Second Chamber) of 10 January 2006.#Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#State aid - Articles 87 EC and 88 EC - Banks - Banking foundations - Meaning of ‘undertaking’ - Relief from direct tax on dividends received by banking foundations - Categorisation as State aid - Compatibility with the common market - Commission Decision 2003/146/EC - Determination of validity - Inadmissibility - Articles 12 EC, 43 EC and 56 EC - Principle of non-discrimination - Freedom of establishment - Free movement of capital.#Case C-222/04.

European Union · Court of Justice of the European Union · 10 January 2006

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