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Taxation

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136 records in EU in 2011

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Record· CJCELEX 62009CJ0288decided

Judgment of the Court (Second Chamber) of 14 April 2011.#British Sky Broadcasting Group plc (C-288/09) and Pace plc (C-289/09) v The Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom.#Common Customs Tariff - Tariff classification - Combined Nomenclature - Digital satellite television receivers and decoders with a recording function - Community Customs Code - Article 12(5)(a)(i) and (6) - Period of validity of a binding tariff information.#Joined cases C-288/09 and C-289/09.

European Union · Court of Justice of the European Union · 14 April 2011

Report· CCCELEX 62010CC0180decided

Opinion of Mr Advocate General Mazák delivered on 12 April 2011.#Jarosław Słaby v Minister Finansów (C-180/10) and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-181/10).#References for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.#Taxation - Value added tax - Directive 2006/112/EC - Meaning of taxable person - Sale of building land - Articles 9, 12 and 16 - No deduction of input VAT.#Joined cases C-180/10 and C-181/10.

European Union · Court of Justice of the European Union · 12 April 2011

Record· COCELEX 62010CO0136decided

Order of the Court (Fifth Chamber) of 8 April 2011.#Daniel Ionel Obreja v Ministerul Economiei şi Finanţelor and Direcţia Generală a Finanţelor Publice a judeţului Mureş (C-136/1O) and Ministerul Economiei şi Finanţelor and Others v SC Darmi SRL (C-178/10).#References for a preliminary ruling: Curtea de Apel Târgu-Mureş - Romania.#First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles.#Joined cases C-136/10 and C-178/10.

European Union · Court of Justice of the European Union · 8 April 2011

Record· COCELEX 62010CO0336decided

Order of the Court (Fifth Chamber) of 8 April 2011.#Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Victor Vinel Ijac.#Reference for a preliminary ruling: Curtea de Apel Craiova - Romania.#First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles.#Case C-336/10.

European Union · Court of Justice of the European Union · 8 April 2011

Record· COCELEX 62011CO0029decided

Order of the Court (Fifth Chamber) of 8 April 2011.#Aurora Elena Sfichi v Direcţia Generală a Finanţelor Publice Suceava and Others (C-29/11) and Adrian Ilaş v Direcţia Generală a Finanţelor Publice Suceava and Others (C-30/11).#References for a preliminary ruling: Tribunalul Suceava - Romania.#First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles.#Joined cases C-29/11 and C-30/11.

European Union · Court of Justice of the European Union · 8 April 2011

Record· CJCELEX 62009CJ0402decided

Judgment of the Court (First Chamber) of 7 April 2011.#Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others.#Reference for a preliminary ruling: Tribunalul Sibiu - Romania.#Internal taxation - Article 110 TFEU - Pollution tax charged on first registration of motor vehicles - Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market.#Case C-402/09.

European Union · Court of Justice of the European Union · 7 April 2011

Record· CJCELEX 62009CJ0020decided

Judgment of the Court (Second Chamber) of 7 April 2011.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations - Admissibility of the action - Free movement of capital - Article 56 EC - Article 40 of the EEA Agreement - Public debt securities - Preferential tax treatment - Justification - Combating of tax evasion - Combating of tax avoidance.#Case C-20/09.

European Union · Court of Justice of the European Union · 7 April 2011

Record· CJCELEX 62009CJ0450decided

Judgment of the Court (Second Chamber) of 31 March 2011.#Ulrich Schröder v Finanzamt Hameln.#Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany.#Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue.#Case C-450/09.

European Union · Court of Justice of the European Union · 31 March 2011

Record· CJCELEX 62009CJ0497decided

Judgment of the Court (Third Chamber) of 10 March 2011.#Finanzamt Burgdorf v Manfred Bog (C-497/09), CinemaxX Entertainment GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Lothar Lohmeyer v Finanzamt Minden (C-501/09) and Fleischerei Nier GmbH & Co. KG v Finanzamt Detmold (C-502/09).#References for a preliminary ruling: Bundesfinanzhof - Germany.#Taxation - VAT - Sixth Directive 77/388/EEC - Articles 5 and 6 - Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ - Supply of food or meals for immediate consumption from snack stalls or mobile snack bars - Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption - Party catering service - Annex H, category 1 - Interpretation of the term ‘foodstuffs’.#Joined cases C-497/09, C-499/09, C-501/09 and C-502/09.

European Union · Court of Justice of the European Union · 10 March 2011

Record· CJCELEX 62010CJ0203decided

Judgment of the Court (Third Chamber) of 3 March 2011.#Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD.#Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.#Directive 2006/112/EC - Value-added tax - Second-hand parts for motor vehicles - Importation into the European Union by a taxable dealer - Margin scheme or normal VAT scheme - Origin of the right of deduction - Direct effect.#Case C-203/10.

European Union · Court of Justice of the European Union · 3 March 2011

Record· CJCELEX 62009CJ0041decided

Judgment of the Court (First Chamber) of 3 March 2011.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations - Value added tax - Sixth VAT Directive - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of horses.#Case C-41/09.

European Union · Court of Justice of the European Union · 3 March 2011

Record· CJCELEX 62010CJ0025decided

Judgment of the Court (Second Chamber) of 10 February 2011.#Missionswerk Werner Heukelbach eV v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium.#Direct taxation - Free movement of capital - Inheritance tax - Legacies in favour of non-profit-making bodies - Refusal to apply a reduced rate where those bodies have their centre of operations in a Member State other than that in which the deceased had actually lived or worked - Restriction - Justification.#Case C-25/10.

European Union · Court of Justice of the European Union · 10 February 2011

Record· CJCELEX 62008CJ0436decided

Judgment of the Court (Third Chamber) of 10 February 2011.#Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria.#Free movement of capital - Corporation tax - Exemption of nationally-sourced dividends - Exemption of foreign-sourced dividends only if certain conditions are complied with - Application of an imputation system to non-exempt foreign-sourced dividends - Proof required as to the foreign tax creditable.#Joined cases C-436/08 and C-437/08.

European Union · Court of Justice of the European Union · 10 February 2011

Report· CCCELEX 62009CC0402decided

Opinion of Advocate General Sharpston delivered on 27 January 2011.#Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others.#Reference for a preliminary ruling: Tribunalul Sibiu - Romania.#Internal taxation - Article 110 TFEU - Pollution tax charged on first registration of motor vehicles - Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market.#Case C-402/09.

European Union · Court of Justice of the European Union · 27 January 2011

Record· CJCELEX 62009CJ0489decided

Judgment of the Court (Second Chamber) of 27 January 2011.#Vandoorne NV v Belgische Staat.#Reference for a preliminary ruling: Hof van Beroep te Gent - Belgium.#Sixth VAT Directive - Articles 11.C(1) and 27(1) and (5) - Taxable amount - Simplification measures - Manufactured tobacco - Tax labels - Single charge of VAT at source - Intermediate supplier - Total or partial non-payment of the price - Refusal to refund VAT.#Case C-489/09.

European Union · Court of Justice of the European Union · 27 January 2011

Record· CJCELEX 62009CJ0155decided

Judgment of the Court (First Chamber) of 20 January 2011.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations - Articles 12 EC, 18 EC, 39 EC and 43 EC - Articles 4, 28 and 31 of the Agreement on the European Economic Area - Tax legislation - Conditions for exemption from transfer tax on the first purchase of immoveable property - Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase.#Case C-155/09.

European Union · Court of Justice of the European Union · 20 January 2011

Report· CCCELEX 62009CC0530decided

Opinion of Mr Advocate General Bot delivered on 13 January 2011.#Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland.#VAT - Directive 2006/112/EC - Articles 52(a) and 56(1)(b) and (g) - Place of taxable transactions - Place of supply for tax purposes - Design, hiring out and assembly of fair stands.#Case C-530/09.

European Union · Court of Justice of the European Union · 13 January 2011

Report· CCCELEX 62009CC0262decided

Opinion of Advocate General Trstenjak delivered on 13 January 2011.#Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Free movement of capital - Income tax - Certificate relating to corporation tax actually paid on dividends of foreign origin - Prevention of double taxation of dividends - Tax credit for dividends paid by resident companies - Proof required as to the foreign tax deductible.#Case C-262/09.

European Union · Court of Justice of the European Union · 13 January 2011

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