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Taxation

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106 records in EU in 2010

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Record· CJCELEX 62008CJ0337decided

Judgment of the Court (Second Chamber) of 25 February 2010.#X Holding BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Articles 43 EC and 48 EC - Tax legislation - Corporation tax - Tax entity consisting of a resident parent company and one or more resident subsidiaries - Taxation of profits at parent-company level - Exclusion of non-resident subsidiaries.#Case C-337/08.

European Union · Court of Justice of the European Union · 25 February 2010

Report· CCCELEX 62008CC0538decided

Opinion of Mr Advocate General Mengozzi delivered on 28 January 2010.#X Holding BV v Staatssecretaris van Financiën (C-538/08) and Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (C-33/09).#References for a preliminary ruling: Hoge Raad der Nederlanden and Gerechtshof Amsterdam - Netherlands.#Sixth VAT Directive - Right to deduct input tax - National legislation excluding certain categories of goods and services from the right to deduct - Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force - Amendment after that directive had entered into force.#Joined cases C-538/08 and C-33/09.

European Union · Court of Justice of the European Union · 28 January 2010

Record· CJCELEX 62008CJ0311decided

Judgment of the Court (Third Chamber) of 21 January 2010.#Société de Gestion Industrielle (SGI) v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.#Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality.#Case C-311/08.

European Union · Court of Justice of the European Union · 21 January 2010

Record· CJCELEX 62008CJ0430decided

Judgment of the Court (Fourth Chamber) of 14 January 2010.#Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd (C-431/08) v The Commissioners for Her Majesty's Revenue & Customs.#References for a preliminary ruling: Value Added Tax and Duties Tribunal, Edinburgh and Value Added Tax and Duties Tribunal, Northern Ireland - United Kingdom.#Regulation (EEC) No 2913/92 establishing the Community Customs Code - Articles 78 and 203 - Regulation (EEC) No 2454/93 - Article 865 - Inward processing procedure - Incorrect customs procedure code - Circumstances under which a customs debt is incurred - Revision of a customs declaration.#Joined cases C-430/08 and C-431/08.

European Union · Court of Justice of the European Union · 14 January 2010

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