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Taxation

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118 records in EU in 2009

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Report· CCCELEX 62007CC0429decided

Opinion of Mr Advocate General Mengozzi delivered on 5 March 2009.#Inspecteur van de Belastingdienst v X BV.#Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.#Competition policy - Articles 81 EC and 82 EC - Article 15(3) of Regulation (EC) No 1/2003 - Written observations submitted by the Commission - National dispute concerning the deductibility from tax of a fine imposed by a Commission decision.#Case C-429/07.

European Union · Court of Justice of the European Union · 5 March 2009

Record· CJCELEX 62008CJ0001decided

Judgment of the Court (Third Chamber) of 19 February 2009.#Athesia Druck Srl v Ministero dell'economia e delle finanze and Agenzia delle entrate.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Sixth VAT Directive - Article 9(2)(e) - Article 9(3)(b) - Thirteenth VAT Directive - Article 2 - Place where a supply of services is effected - Advertising services - Reimbursement of VAT - Tax representative.#Case C-1/08.

European Union · Court of Justice of the European Union · 19 February 2009

Record· CJCELEX 62007CJ0138decided

Judgment of the Court (First Chamber) of 12 February 2009.#Belgische Staat v Cobelfret NV.#Reference for a preliminary ruling: Hof van Beroep te Antwerpen - Belgium.#Directive 90/435/EEC - Article 4(1) - Direct effect - National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company’s basis of assessment only in so far as it has made taxable profits.#Case C-138/07.

European Union · Court of Justice of the European Union · 12 February 2009

Record· CJCELEX 62007CJ0515decided

Judgment of the Court (Fourth Chamber) of 12 February 2009.#Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Sixth VAT Directive - Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions - Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services.#Case C-515/07.

European Union · Court of Justice of the European Union · 12 February 2009

Record· CJCELEX 62008CJ0067decided

Judgment of the Court (Third Chamber) of 12 February 2009.#Margarete Block v Finanzamt Kaufbeuren.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules not allowing inheritance tax in respect of capital claims, paid by an heir in one Member State, to be credited against inheritance tax payable in another Member State where the owner of the assets was resident at the time of death - Double taxation - Restriction - None.#Case C-67/08.

European Union · Court of Justice of the European Union · 12 February 2009

Record· COCELEX 62008CO0119decided

Order of the Court (Third Chamber) of 5 February 2009.#Mechel Nemunas UAB v Valstybinė mokesčių inspekcija prie Lietuvos respublikos finansų ministerijos.#Reference for a preliminary ruling: Lietuvos vyriausiasis administracinis teismas - Lithuania.#First subparagraph of Article 104(3) of the Rules of Procedure - First VAT Directive - Sixth VAT Directive - Article 33(1) - Concept of ‘turnover taxes’ - Tax calculated on the basis of an undertaking’s turnover to finance the maintenance and development programme for national roads.#Case C-119/08.

European Union · Court of Justice of the European Union · 5 February 2009

Record· CJCELEX 62007CJ0318decided

Judgment of the Court (Grand Chamber) of 27 January 2009.#Hein Persche v Finanzamt Lüdenscheid.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free movement of capital - Income tax - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Directive 77/799/EEC - Mutual assistance by the competent authorities of the Member States in the field of direct taxation.#Case C-318/07.

European Union · Court of Justice of the European Union · 27 January 2009

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