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151 records in EU in 2013

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Record· CJCELEX 62011CJ0653decided

Judgment of the Court (Third Chamber), 20 June 2013.#Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Sixth VAT Directive — Article 2(1) and Article 6(1) — Meaning of ‘supply of services’ — Supply of advertising and loan broking services — Exemptions — Economic and commercial reality of the transactions — Abusive practices — Transactions with the sole aim of obtaining a tax advantage.#Case C‑653/11.

European Union · Court of Justice of the European Union · 20 June 2013

Record· CJCELEX 62012CJ0125decided

Judgment of the Court (Sixth Chamber), 13 June 2013.#Promociones y Construcciones BJ 200 SL.#Request for a preliminary ruling from the Juzgado de lo Mercantil No 1 de Granada.#VAT — Directive 2006/112/EC — Article 199(1)(g) — Voluntary insolvency proceedings — Person liable for payment of tax — Liability of the person who is the recipient of certain transactions — Concept of ‘compulsory sale procedure’.#Case C‑125/12.

European Union · Court of Justice of the European Union · 13 June 2013

Record· CJCELEX 62012CJ0062decided

Judgment of the Court (First Chamber), 13 June 2013.#Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff.#Case C‑62/12.

European Union · Court of Justice of the European Union · 13 June 2013

Report· CCCELEX 62012CC0303decided

Opinion of Advocate General Cruz Villalón delivered on 13 June 2013.#Guido Imfeld and Nathalie Garcet v État belge.#Request for a preliminary ruling from the tribunal de première instance de Liège.#Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages linked to the personal and family circumstances of the worker.#Case C‑303/12.

European Union · Court of Justice of the European Union · 13 June 2013

Report· CCCELEX 62012CC0181decided

Opinion of Advocate General Mengozzi delivered on 12 June 2013.#Yvon Welte v Finanzamt Velbert.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Free movement of capital — Articles 56 EC to 58 EC — Inheritance tax — Deceased person and heir resident in a third country — Estate — Immovable property located in a Member State — Right to an allowance against the taxable value — Different treatment of residents and non-residents.#Case C‑181/12.

European Union · Court of Justice of the European Union · 12 June 2013

Report· CCCELEX 62011CC0618decided

Opinion of Advocate General Cruz Villalón delivered on 11 June 2013.#TVI — Televisão Independente SA v Fazenda Pública.#Requests for a preliminary ruling from the Supremo Tribunal Administrativo.#Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax.#Joined Cases C‑618/11, C‑637/11 and C‑659/11.

European Union · Court of Justice of the European Union · 11 June 2013

Report· CCCELEX 62012CC0276decided

Opinion of Advocate General Kokott delivered on 6 June 2013.#Jiří Sabou v Finanční ředitelství pro hlavní město Prahu.#Request for a preliminary ruling from the Nejvyšší správní soud.#Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Exchange of information on request — Tax proceedings — Fundamental rights — Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer — No obligation to inform the taxpayer of the request for assistance — No obligation to invite the taxpayer to take part in the examination of witnesses — Taxpayer’s right to challenge the information exchanged — Minimum content of the information exchanged.#Case C‑276/12.

European Union · Court of Justice of the European Union · 6 June 2013

Report· CCCELEX 62011CC0622decided

Opinion of Advocate General Wathelet delivered on 30 May 2013.#Staatssecretaris van Financiën v Pactor Vastgoed BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction.#Case C‑622/11.

European Union · Court of Justice of the European Union · 30 May 2013

Record· CJCELEX 62012CJ0191decided

Judgment of the Court (Seventh Chamber), 16 May 2013.#Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Kúria.#Non-repayment of the entirety of value added tax unduly paid — National legislation precluding repayment of VAT because it has been passed on to a third party — Compensation in the form of aid covering a fraction of the non-deductible VAT — Unjust enrichment.#Case C‑191/12.

European Union · Court of Justice of the European Union · 16 May 2013

Record· CJCELEX 62012CJ0169decided

Judgment of the Court (Sixth Chamber), 16 May 2013.#TNT Express Worldwide (Poland) sp. z o.o. v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Value added tax — Directive 2006/112/EC — Article 66(a) to (c) — Transport and shipping services — Chargeability — Date on which payment is received and no later than 30 days from the date on which the services are supplied — Invoice issued earlier.#Case C‑169/12.

European Union · Court of Justice of the European Union · 16 May 2013

Regulation· RCELEX 32013R0517in force

Council Regulation (EU) No 517/2013 of 13 May 2013 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, transport policy, energy, taxation, statistics, trans-European networks, judiciary and fundamental rights, justice, freedom and security, environment, customs union, external relations, foreign, security and defence policy and institutions, by reason of the accession of the Republic of Croatia

European Union · EUR-Lex · 13 May 2013

Record· CJCELEX 62012CJ0271decided

Judgment of the Court (Second Chamber), 8 May 2013.#Petroma Transports SA and Others v État belge.#Request for a preliminary ruling from the Cour d’appel de Mons.#Taxation — Value added tax — Sixth Directive 77/388/EEC — Right to deduct input tax — Obligations of the taxable person — Possession of improper or inaccurate invoices — Omission of mandatory particulars — Refusal of the right to deduct — Evidence subsequent to the occurrence of the transactions invoiced — Correcting invoices — Right to refund of VAT — Principle of neutrality.#Case C‑271/12.

European Union · Court of Justice of the European Union · 8 May 2013

Record· CJCELEX 62012CJ0142decided

Judgment of the Court (Eighth Chamber), 8 May 2013.#Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Value added tax — Directive 2006/112/EC — Articles 18(c), 74 and 80 — Cessation of the taxable economic activity — Removal of the taxable person from the VAT register by the tax authorities — Retention of goods on which the VAT became deductible — Taxable amount — Open market value or purchase value — Determination at the time of the transaction — Direct effect of Article 74.#Case C‑142/12.

European Union · Court of Justice of the European Union · 8 May 2013

Record· CJCELEX 62011CJ0197decided

Judgment of the Court (First Chamber), 8 May 2013.#Eric Libert and Others v Gouvernement flamand (C‑197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C‑203/11).#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Fundamental freedoms — Restriction — Justification — State aid — Concept of ‘public works contract’ — Land and buildings located in certain communes — National legislation making the transfer of land and buildings subject to the condition that there exists a ‘sufficient connection’ between the prospective buyer or tenant and the target commune — Social obligation on subdividers and developers — Tax incentives and subsidy mechanisms.#Joined Cases C‑197/11 and C‑203/11.

European Union · Court of Justice of the European Union · 8 May 2013

Report· DCCELEX 52013DC0285open

COMMUNICATION FROM THE COMMISSION Assessment of action taken by Greece in response to the Council Decision 2011/734/EU of 12 July 2011 addressed to Greece, as amended by Council Decision 2013/6/EU of 4 December 2012, with a view to reinforcing and deepening fiscal surveillance and giving notice to Greece to take measures for the deficit reduction judged necessary to remedy the situation of excessive deficit - (May 2013)

European Union · European Commission · 7 May 2013

Record· CJCELEX 62011CJ0074decided

Judgment of the Court (Fourth Chamber) of 25 April 2013.#European Commission v Republic of Finland.#Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation permitting the inclusion of non-taxable persons in a group of persons which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector.#Case C‑74/11.

European Union · Court of Justice of the European Union · 25 April 2013

Record· CJCELEX 62011CJ0064decided

Judgment of the Court (Second Chamber) of 25 April 2013.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil its obligations — Freedom of establishment — Article 49 TFEU — Restrictions — Tax legislation — Immediate taxation of unrealised gains — Transfer of the place of residence of a company, termination of the activities of a permanent establishment or transfer of the assets of that establishment.#Case C‑64/11.

European Union · Court of Justice of the European Union · 25 April 2013

Record· CJCELEX 62012CJ0055decided

Judgment of the Court (Tenth Chamber) of 25 April 2013.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Directive 2003/96/EC — Taxation of energy products and electricity — Exemption from excise duty on fuel used by disabled persons for motor vehicles — Exemption maintained after the expiry of the transitional period — Infringement.#Case C‑55/12.

European Union · Court of Justice of the European Union · 25 April 2013

Record· CJCELEX 62011CJ0086decided

Judgment of the Court (Fourth Chamber) of 25 April 2013.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes.#Case C‑86/11.

European Union · Court of Justice of the European Union · 25 April 2013

Record· CJCELEX 62011CJ0065decided

Judgment of the Court (Fourth Chamber) of 25 April 2013.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT — Consultation of the VAT Committee.#Case C‑65/11.

European Union · Court of Justice of the European Union · 25 April 2013

Record· CJCELEX 62010CJ0480decided

Judgment of the Court (Fourth Chamber), 25 April 2013.#European Commission v Kingdom of Sweden.#Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Article 11 — National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector.#Case C‑480/10.

European Union · Court of Justice of the European Union · 25 April 2013

Report· CCCELEX 62012CC0026decided

Opinion of Advocate General Sharpston delivered on 18 April 2013.#Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen.#Request for a preliminary ruling from the Gerechtshof te Leeuwarden.#Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’.#Case C‑26/12.

European Union · Court of Justice of the European Union · 18 April 2013

Record· CJCELEX 62011CJ0565decided

Judgment of the Court (Third Chamber), 18 April 2013.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

European Union · Court of Justice of the European Union · 18 April 2013

Report· CCCELEX 62012CC0049decided

Opinion of Advocate General Kokott delivered on 11 April 2013.#The Commissioners for Her Majesty’s Revenue & Customs v Sunico ApS and Others.#Request for a preliminary ruling from the Østre Landsret.#Judicial cooperation in civil matters — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Regulation (EC) No 44/2001 — Article 1(1) — Scope — Concept of ‘civil and commercial matters’ — Action brought by a public authority — Damages in respect of involvement in a tax fraud by a third party not subject to VAT.#Case C‑49/12.

European Union · Court of Justice of the European Union · 11 April 2013

Record· CJCELEX 62012CJ0138decided

Judgment of the Court (Fifth Chamber), 11 April 2013.#Rusedespred OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Taxation — VAT — Directive 2006/112/EC — Article 203 — Principle of fiscal neutrality — Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction.#Case C‑138/12.

European Union · Court of Justice of the European Union · 11 April 2013

Report· CCCELEX 62011CC0322decided

Opinion of Advocate General Mengozzi delivered on 21 March 2013.#K.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Tax legislation of a Member State which does not allow deduction of the loss on the sale of immovable property situated in another Member State from the gain on the sale of securities in the Member State of taxation.#Case C‑322/11.

European Union · Court of Justice of the European Union · 21 March 2013

Record· CJCELEX 62012CJ0197decided

Judgment of the Court (Tenth Chamber) of 21 March 2013.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Article 148 — Exemption of certain transactions intended for vessels carrying passengers for reward or used for the purpose of commercial activities — Condition that the vessels must be used for navigation on the high seas.#Case C‑197/12.

European Union · Court of Justice of the European Union · 21 March 2013

Record· CJCELEX 62011CJ0527decided

Judgment of the Court (Second Chamber), 14 March 2013.#Valsts ieņēmumu dienests v Ablessio SIA.#Request for a preliminary ruling from the Augstākās tiesas Senāts.#VAT — Directive 2006/112/EC — Articles 213, 214 and 273 — Identification of taxable persons subject to VAT — Refusal to assign a VAT identification number on the ground that the taxable person is not in possession of the material, technical and financial resources to carry out the declared economic activity — Legality — Countering tax evasion — Principle of proportionality.#Case C‑527/11.

European Union · Court of Justice of the European Union · 14 March 2013

Report· CCCELEX 62012CC0219decided

Opinion of Advocate General Sharpston delivered on 7 March 2013.#Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Sixth VAT Directive — Article 4(1) and (2) — Concept of ‘economic activities’ — Deduction of input tax — Operation of a photovoltaic installation on the roof of a house which is used as a dwelling — Supply to the network — Remuneration — Electricity production lower than consumption.#Case C‑219/12.

European Union · Court of Justice of the European Union · 7 March 2013

Record· CJCELEX 62012CJ0019decided

Judgment of the Court (Eighth Chamber) of 7 March 2013.#Efir OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Value added tax — Directive 2006/112/EC — Articles 62, 63, 65, 73 and 80 — Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons — Barter contract — VAT on construction services — Chargeable event — When chargeable — Whether both taxable transactions and exempt transactions are covered by the concept of a chargeable event — Payment on account of the entire consideration — Payment on account — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Direct effect.#Case C‑19/12.

European Union · Court of Justice of the European Union · 7 March 2013

Record· CJCELEX 62011CJ0424decided

Judgment of the Court (First Chamber), 7 March 2013.#Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope — Occupational retirement pension schemes.#Case C‑424/11.

European Union · Court of Justice of the European Union · 7 March 2013

Record· CJCELEX 62011CJ0168decided

Judgment of the Court (Second Chamber), 28 February 2013.#Manfred Beker and Christa Beker v Finanzamt Heilbronn.#Request for a preliminary ruling from the Bundesfinanzhof.#Free movement of capital — Income tax — Income from capital — Convention for the avoidance of double taxation — Dividends distributed by companies established in Member States and third countries — Calculation of the maximum amount of foreign withholding tax deductible against national income tax — Failure to take account of personal and lifestyle costs — Justification.#Case C‑168/11.

European Union · Court of Justice of the European Union · 28 February 2013

Record· CJCELEX 62011CJ0425decided

Judgment of the Court (Third Chamber), 28 February 2013.#Katja Ettwein v Finanzamt Konstanz.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Equal treatment — Self-employed frontier workers — Nationals of a Member State of the Union — Business income received in that Member State — Transfer of residence to Switzerland — Refusal of a tax advantage in that Member State because of the transfer of residence.#Case C‑425/11.

European Union · Court of Justice of the European Union · 28 February 2013

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