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143 records in EU in 2012

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Record· COCELEX 62011CO0114decided

Order of the Court (Seventh Chamber) of 27 April 2012.#Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 18 EC and 39 EC (now Articles 21 TFEU and 45 TFEU) — National rules requiring payment of a registration tax on the first use of a vehicle on the national road network — Liability to that tax of a person who has transferred residence from another Member State, is a national of that Member State and uses, on a permanent basis, a vehicle registered there, and included in the transfer of residence, for purposes of private and work-related use involving work-related travel to that other Member State.#Articles 18 EC and 39 EC — Motor vehicles — Use in one Member State of a private motor vehicle registered in another Member State — That vehicle taxed in the first Member State on its first use on the national road network — Vehicle taken at the time of moving to the first Member State and used for both private use and for going to the place of work situated in the second Member State.#Case C-114/11.

European Union · Court of Justice of the European Union · 27 April 2012

Record· CJCELEX 62010CJ0578decided

Judgment of the Court (Third Chamber), 26 April 2012.#Staatssecretaris van Financiën v L.A.C. van Putten and Others.#References for a preliminary ruling from the Hoge Raad der Nederlanden.#Articles 18 EC and 56 EC — Motor vehicles — Use in a Member State of a borrowed private motor vehicle which is registered in another Member State — Taxation of that vehicle in the first Member State on its first use on the national road network.#Joined Cases C‑578/10 to C‑580/10.

European Union · Court of Justice of the European Union · 26 April 2012

Record· CJCELEX 62011CJ0225decided

Judgment of the Court (Eighth Chamber) of 26 April 2012. # The Commissioners for Her Majesty’s Revenue and Customs v Able UK Ltd. # Reference for a preliminary ruling: Upper Tribunal (Tax and Chancery Chamber) - United Kingdom. # VAT - Directive 2006/112 - Exemptions - Article 151(1)(c) - Supply of services of dismantling obsolete US Navy ships in the territory of a Member State. # Case C-225/11.

European Union · Court of Justice of the European Union · 26 April 2012

Record· TJCELEX 62008TJ0554decided

Judgment of the General Court (Sixth Chamber) of 24 April 2012.#Evropaïki Dynamiki - Proigmena Systimata Tilepikoinonion Pliroforikis kai Tilematikis AE v European Commission.#Public service contracts — Call for tenders — Provision of business, technical and project consultancy services for European Union computer applications in the customs, excise and taxation areas — Rejection of a tender — Decision to award the contract to another tenderer — Action for annulment — Inadmissibility — Claim in damages — Selection and award criteria — Duty to state reasons — Manifest error of assessment.#Case T-554/08.

European Union · Court of Justice of the European Union · 24 April 2012

Report· CCCELEX 62011CC0018decided

Opinion of Advocate General Kokott, delivered on 19 April 2012.#The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd.#Reference for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Freedom of establishment – Tax legislation – Corporation tax – Group relief – National legislation excluding the transfer of losses incurred in the national territory by a non-resident branch of a company established in another Member State to a company of the same group established in the national territory.#Case C‑18/11.

European Union · Court of Justice of the European Union · 19 April 2012

Record· CJCELEX 62009CJ0443decided

Judgment of the Court (Third Chamber), 19 April 2012.#Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Grillo Star Srl.#Reference for a preliminary ruling from the Tribunale di Cosenza.#Directive 2008/7/EC — Indirect taxes on the raising of capital — Articles 5(1)(c) and 6(1)(e) — Scope — Annual duty paid to local chambers of commerce, industry, crafts and agriculture.#Case C‑443/09.

European Union · Court of Justice of the European Union · 19 April 2012

Record· TOCELEX 62010TO0236decided

Order of the General Court (Eighth Chamber) of
 29 March 2012.#Asociación Española de Banca v European Commission.#Actions for annulment — State aid — Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid — Association — Lack of individual concern — Inadmissibility.#Case T-236/10.

European Union · Court of Justice of the European Union · 29 March 2012

Record· CJCELEX 62010CJ0414decided

Arrêt de la Cour (première chambre) du 29 mars 2012. # VELECLAIR SA contre Ministre du Budget, des Comptes publics et de la Réforme de l'État. # Demande de décision préjudicielle: Conseil d'État - France. # TVA - Sixième directive - Article 17, paragraphe 2, sous b) - Taxation d’un produit importé d’un pays tiers - Réglementation nationale - Droit à déduction de la TVA à l’importation - Condition - Paiement effectif de la TVA par le redevable. # Affaire C-414/10.

European Union · Court of Justice of the European Union · 29 March 2012

Record· COCELEX 62010CO0529decided

Order of the Court (Eighth Chamber) of 29 March 2012.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Safilo Spa.#Reference for a preliminary ruling — Corte Suprema di Cassazione — Corporation tax — National legislation providing for a rate of tax on company dividends differing according to the situation of the company seat — Commercial transaction involving companies resident in Italy and companies resident elsewhere — Decision by the authorities to treat as applicable the tax due in the case of the companies resident outside Italy — Meaning of abuse of rights, as defined in Case C‑255/02 Halifax and Others — Whether applicable to unharmonised domestic taxes such as direct taxes.#Article 104(3), first subparagraph, of the Rules of Procedure — Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non‑discrimination — State aid — Obligation to ensure the effective application of European Union law.#Case C 529/10.

European Union · Court of Justice of the European Union · 29 March 2012

Record· CJCELEX 62010CJ0417decided

Judgment of the Court (Fourth Chamber), 29 March 2012.#Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v 3M Italia SpA.#Reference for a preliminary ruling from the Corte suprema di cassazione.#Direct taxation — Conclusion of proceedings pending before the court giving judgment at final instance in tax matters — Abuse of rights — Article 4(3) TEU — Freedoms guaranteed by the Treaty — Principle of non-discrimination — State aid — Obligation to ensure the effective application of European Union law.#Case C-417/10.

European Union · Court of Justice of the European Union · 29 March 2012

Record· TOCELEX 62011TO0261decided

Order of the General Court (Fifth Chamber) of 27 March 2012.#European Goldfields Ltd v European Commission.#Action for annulment — State aid — Subsidy granted by the Greek authorities in favour of the mining company Ellinikos Chrysos consisting of the transfer of the Cassandra mines at a price lower than the real market value and exemption from taxes on that transaction — Decision declaring the aid unlawful and ordering its recovery, with interest — No legal interest in bringing proceedings — Inadmissibility.#Case T-261/11.

European Union · Court of Justice of the European Union · 27 March 2012

Record· TOCELEX 62010TO0234decided

Order of the General Court (Eighth Chamber) of 21 March 2012.#Ebro Foods, SA, anciennement Ebro Puleva, SA v European Commission.#Action for annulment — State aid — Aid scheme allowing the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of the aid — No individual concern — Inadmissibility.#Case T-234/10.

European Union · Court of Justice of the European Union · 21 March 2012

Record· TOCELEX 62010TO0225decided

Order of the General Court (Eighth Chamber) of 21 March 2012.#Banco Bilbao Vizcaya Argentaria, SA v European Commission.#Action for annulment — State aid — Aid scheme allowing the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of the aid — No individual concern — Inadmissibility.#Case T-225/10.

European Union · Court of Justice of the European Union · 21 March 2012

Record· TOCELEX 62010TO0228decided

Order of the General Court (Eighth Chamber) of 21 March 2012.#Telefónica, SA v European Commission.#Action for annulment — State aid — Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid — Act entailing implementing measures — Lack of individual concern — Inadmissibility.#Case T‑228/10.

European Union · Court of Justice of the European Union · 21 March 2012

Record· TOCELEX 62011TO0174decided

Order of the General Court (Eighth Chamber) of
 21 March 2012.#Modelo Continente Hipermercados, SA sucursal en España v European Commission.#Action for annulment — State aid — Aid scheme permitting the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering recovery of the aid — Absence of individual concern — Inadmissibility.#Case T-174/11.

European Union · Court of Justice of the European Union · 21 March 2012

Report· CCCELEX 62011CC0031decided

Opinion of Advocate General Trstenjak delivered on 20 March 2012.#Marianne Scheunemann v Finanzamt Bremerhaven.#Reference for a preliminary ruling from the Bundesfinanzhof.#Freedom of establishment — Free movement of capital — Direct taxation — Inheritance tax — Conditions for the calculation of the tax — Acquisition through inheritance of a shareholding, as sole shareholder, in a capital company established in a third country — National legislation excluding shareholdings in such companies from tax advantages.#Case C‑31/11.

European Union · Court of Justice of the European Union · 20 March 2012

Record· TJCELEX 62010TJ0221decided

Judgment of the General Court (Eighth Chamber, Extended Composition), 8 March 2012.#Iberdrola, SA v European Commission.#Action for annulment — State aid — Aid scheme allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid — Act entailing implementing measures — Lack of individual concern — Inadmissibility.#Case T‑221/10.

European Union · Court of Justice of the European Union · 8 March 2012

Record· CJCELEX 62010CJ0280decided

Judgment of Court (First Chamber) 1 March 2012.#Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Directive 2006/112/EC — Articles 9, 168, 169 and 178 — Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity — Purchase of land by the partners of a partnership — Invoices drawn up prior to registration of the partnership seeking the deduction.#Case C‑280/10.

European Union · Court of Justice of the European Union · 1 March 2012

Record· CJCELEX 62011CJ0119decided

Judgment of the Court (Seventh Chamber) of 28 February 2012.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Articles 99 and 110 — Value added tax — Reduced rate — Application of a reduced rate for admission to the first performances of concerts held in establishments providing refreshments during the performance.#Case C‑119/11.

European Union · Court of Justice of the European Union · 28 February 2012

Record· CJCELEX 62010CJ0594decided

Judgment of the Court (Third Chamber), 16 February 2012.#T.G. van Laarhoven v Staatssecretaris van Financiën.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Sixth VAT Directive — Right to deduct input tax — Limitation — Use of goods forming part of the assets of a business for the private use of the taxable person — Fiscal treatment of private use of goods that are assets of the business.#Case C‑594/10.

European Union · Court of Justice of the European Union · 16 February 2012

Report· CCCELEX 62010CC0558decided

Opinion of Advocate General Cruz Villalón delivered on 16 February 2012.#Michel Bourgès-Maunoury and Marie-Louise Heintz, wife of Bourgès-Maunoury v Direction des services fiscaux d’Eure-et-Loir.#Reference for a preliminary ruling from the tribunal de grande instance de Chartres.#Privileges and immunities of the European Communities – Exemption from national taxes on salaries paid by the European Union – Inclusion of income paid by the European Union in the calculation of the cap for wealth tax.#Case C-558/10.

European Union · Court of Justice of the European Union · 16 February 2012

Record· CJCELEX 62010CJ0372decided

Judgment of the Court (Fourth Chamber), 16 February 2012.#Pak-Holdco sp. zoo v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#Taxation — Indirect taxes on the raising of capital — Capital duty levied on capital companies — Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession — Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty.#Case C‑372/10.

European Union · Court of Justice of the European Union · 16 February 2012

Record· CJCELEX 62010CJ0588decided

Judgment of the Court (Second Chamber), 26 January 2012.#Minister Finansów v Kraft Foods Polska SA.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#Taxation — VAT — Directive 2006/112/EC — Article 90(1) — Price reduced after the supply has taken place — National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services — Principle of VAT neutrality — Principle of proportionality.#Case C‑588/10.

European Union · Court of Justice of the European Union · 26 January 2012

Record· COCELEX 62011CO0117decided

Order of the Court (Seventh Chamber) of 19 January 2012.#Purple Parking Ltd and Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs.#First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality.#Case C‑117/11.

European Union · Court of Justice of the European Union · 19 January 2012

Report· CCCELEX 62009CC0443decided

Opinion of Advocate General Kokott delivered on 12 January 2012.#Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Grillo Star Srl.#Reference for a preliminary ruling from the Tribunale di Cosenza.#Directive 2008/7/EC — Indirect taxes on the raising of capital — Articles 5(1)(c) and 6(1)(e) — Scope — Annual duty paid to local chambers of commerce, industry, crafts and agriculture.#Case C‑443/09.

European Union · Court of Justice of the European Union · 12 January 2012

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