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151 records in EU in 2014

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Record· CJCELEX 62013CJ0524decided

Judgment of the Court (Second Chamber), 3 July 2014.#Eycke Braun v Land Baden-Württemberg.#Request for a preliminary ruling from the Amtsgericht Karlsruhe.#Reference for a preliminary ruling — Taxation — Directive 69/335/EEC — Indirect taxes on the raising of capital — Article 10(c) — Conversion of a capital company into a different type of capital company not involving any increase in capital — Fees demanded for the drawing up of a notarial act recording that conversion.#Case C‑524/13.

European Union · Court of Justice of the European Union · 3 July 2014

Record· FOCELEX 62008FO0047(01)decided

Order of the European Union Civil Service Tribunal (Third Chamber), 25 June 2014.#Willy Buschak v European Foundation for the Improvement of Living and Working Conditions (Eurofound).#Civil service — Procedure — Taxation of costs — Admissibility — Legal basis for the application — Article 92 of the Rules of Procedure — Interpretation of the application — Delay — Translation costs.#Case F‑47/08 DEP.

European Union · Court of Justice of the European Union · 25 June 2014

Record· CJCELEX 62013CJ0053decided

Judgment of the Court (First Chamber), 19 June 2014.#Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství.#Requests for a preliminary ruling from the Krajský soud v Ostravě and the Nejvyšší správní soud.#Freedom to provide services — Temporary employment agency — Secondment of workers by an agency established in another Member State — Restriction — Undertaking using the workforce — Tax on the income of those workers withheld at source — Obligation — Payment to national budget — Obligation — Situation of workers seconded by a national agency — Absence of such obligations.#Joined Cases C‑53/13 and C‑80/13.

European Union · Court of Justice of the European Union · 19 June 2014

Record· CJCELEX 62013CJ0039decided

Judgment of the Court (Second Chamber), 12 June 2014.#Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others.#Request for a preliminary ruling from the Gerechtshof Amsterdam.#Freedom of establishment — Corporation tax — Single tax entity formed by companies in the same group — Request — Grounds for refusal — Seat of one or more intermediate companies, or of the parent company, located in another Member State — No permanent establishment in the State of taxation.#Joined Cases C‑39/13 to C‑41/13.

European Union · Court of Justice of the European Union · 12 June 2014

Record· COCELEX 62013CO0500decided

Order of the Court (Ninth Chamber), 5 June 2014.#Gmina Międzyzdroje v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years.#Case C‑500/13.

European Union · Court of Justice of the European Union · 5 June 2014

Report· CCCELEX 62012CC0426decided

Opinion of Advocate General Sharpston delivered on 22 May 2014.#X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst.#Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(4)(b) — Dual use of energy products — Concept.#Case C‑426/12.

European Union · Court of Justice of the European Union · 22 May 2014

Report· CCCELEX 62012CC0605decided

Opinion of Advocate General Kokott delivered on 15 May 2014.#Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 44 — Concept of ‘fixed establishment’ of the recipient of a supply of services — Place where services are deemed to be supplied to taxable persons — Intra-Community transaction.#Case C‑605/12.

European Union · Court of Justice of the European Union · 15 May 2014

Report· CCCELEX 62013CC0219decided

Opinion of Advocate General Mengozzi delivered on 14 May 2014.#K Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, point 6 — Reduced rate of VAT applicable only to books printed on paper — Books published on physical supports other than paper subject to the standard rate of VAT — Fiscal neutrality.#Case C‑219/13.

European Union · Court of Justice of the European Union · 14 May 2014

Report· CCCELEX 62013CC0007decided

Opinion of Advocate General Wathelet delivered on 8 May 2014.#Skandia America Corp. (USA), filial Sverige v Skatteverket.#Request for a preliminary ruling from the förvaltningsrätten i Stockholm.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — VAT group — Internal invoicing for services supplied by a main company with its seat in a third country to its branch belonging to a VAT group within a Member State — Whether services supplied are taxable.#Case C‑7/13.

European Union · Court of Justice of the European Union · 8 May 2014

Record· TOCELEX 62014TO0103decided

Order of the President of the General Court of 6 May 2014.#Frucona Košice a.s. v European Commission.#Application for interim measures — State aid — Alcohol and spirits — Cancellation of a tax debt in a collective bankruptcy procedure — Decision declaring the aid incompatible with the internal market and ordering its recovery — Application for suspension of operation — Lack of any urgency — Prima facie case not made out.#Case T‑103/14 R.

European Union · Court of Justice of the European Union · 6 May 2014

Report· CCCELEX 62013CC0152decided

Opinion of Advocate General Szpunar delivered on 30 April 2014.#Holger Forstmann Transporte GmbH & Co. KG v Hauptzollamt Münster.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Taxation — Directive 2003/96/EC — Taxation of energy products and electricity — Exceptions — Energy products contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those vehicles — Definition of ‘standard tanks’ within the meaning of Article 24(2) of that directive — Tanks fitted by a coachbuilder or a manufacturer’s dealer.#Case C‑152/13.

European Union · Court of Justice of the European Union · 30 April 2014

Record· CJCELEX 62013CJ0209decided

Judgment of the Court (Second Chamber), 30 April 2014.#United Kingdom of Great Britain and Northern Ireland v Council of the European Union.#Common system of financial transaction tax — Authorisation of enhanced cooperation under Article 329(1) TFEU — Decision 2013/52/EU — Action for annulment in respect of infringement of Articles 327 TFEU and 332 TFEU and of customary international law.#Case C‑209/13.

European Union · Court of Justice of the European Union · 30 April 2014

Record· CJCELEX 62012CJ0190decided

Judgment of the Court (First Chamber), 10 April 2014.#Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Bydgoszczy.#Reference for a preliminary ruling — Freedom of establishment — Free movement of capital — Articles 63 TFEU and 65 TFEU –– Tax on income of legal persons — Difference of treatment between dividends paid to resident and non-resident investment funds — Exclusion of tax exemption — Restriction not justified.#Case C‑190/12.

European Union · Court of Justice of the European Union · 10 April 2014

Record· CJCELEX 62013CJ0043decided

Judgment of the Court (Fourth Chamber), 3 April 2014.#Hauptzollamt Köln v Kronos Titan GmbH and Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH.#Requests for a preliminary ruling from the Bundesfinanzhof.#Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’.#Joined Cases C‑43/13 and C‑44/13.

European Union · Court of Justice of the European Union · 3 April 2014

Record· CJCELEX 62012CJ0080decided

Judgment of the Court (Grand Chamber), 1 April 2014.#Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Tax relief — Groups of companies and consortia — National legislation permitting losses to be transferred between a company belonging to a consortium and a company that is a member of a group which are connected by a ‘link company’ that is a member of both the group and the consortium — Residence condition for the ‘link company’ — Discrimination on the basis of where the corporate seat is located — Ultimate group parent company established in a third State and owning the companies which are seeking to transfer losses through companies established in third States.#Case C‑80/12.

European Union · Court of Justice of the European Union · 1 April 2014

Record· CJCELEX 62013CJ0151decided

Judgment of the Court (Sixth Chamber), 27 March 2014.#Le Rayon d’Or SARL v Ministre de l’Économie et des Finances.#Request for a preliminary ruling from the cour administrative d’appel de Versailles.#Reference for a preliminary ruling — Taxation — VAT — Scope — Determination of the taxable amount — Concept of ‘subsidy directly linked to the price’ — Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly.#Case C‑151/13.

European Union · Court of Justice of the European Union · 27 March 2014

Record· TOCELEX 62007TO0011(01)decided

Order of the General Court (Second Chamber) of 21 March 2014. # Frucona Košice a.s. v European Commission. # State aid - Spirit and spirit-based beverages - Cancellation of a tax debt in a collective bankruptcy procedure - Decision declaring the aid incompatible with the internal market and ordering its recovery - No longer any legal interest in bringing proceedings - Decision repealing and replacing the contested decision - No need to adjudicate. # Case T-11/07 RENV.

European Union · Court of Justice of the European Union · 21 March 2014

Record· FOCELEX 62013FO0044decided

Order of the European Union Civil Service Tribunal (Third Chamber), 20 March 2014.#Françoise Michel v European Commission.#Civil service — Official — Action for damages — Remuneration — Assignment to a third country — Allowance for living conditions — Calculation of allowance — Tax on survivor’s pension wrongly taken into account — Appointing authority’s mistake — Claim for compensation for the harm suffered — Definitive nature of salary slips — Limitation period effective against the official — Article 85 of the Staff Regulations — Not applicable — Article 76 of the Rules of Procedure — Action manifestly inadmissible.#Case F‑44/13.

European Union · Court of Justice of the European Union · 20 March 2014

Record· CJCELEX 62012CJ0139decided

Judgment of the Court (Tenth Chamber), 20 March 2014.#Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Transactions concerning the sale of shares and involving the transfer of interests in immoveable property — Imposition of an indirect tax distinct from VAT — Articles 49 TFEU and 63 TFEU — Purely internal situation.#Case C‑139/12.

European Union · Court of Justice of the European Union · 20 March 2014

Report· CCCELEX 62013CC0048decided

Opinion of Advocate General Kokott delivered on 13 March 2014.#Nordea Bank Danmark A/S v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Tax legislation — Freedom of establishment — National tax on profits — Group taxation — Taxation of the activity of foreign permanent establishments of resident companies — Avoidance of double taxation by set-off of tax (credit method) — Reincorporation of the losses deducted previously in the event that the permanent establishment is transferred to a group company over which the Member State in question does not exercise powers of taxation.#Case C‑48/13.

European Union · Court of Justice of the European Union · 13 March 2014

Record· CJCELEX 62013CJ0107decided

Judgment of the Court (Second Chamber), 13 March 2014.#FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Common system of value added tax — Deduction of input tax paid — Payments made on account — Refusal to allow the deduction — Fraud — Adjustment of the deduction in the case where the taxable transaction is not carried out — Conditions.#Case C‑107/13.

European Union · Court of Justice of the European Union · 13 March 2014

Record· CJCELEX 62013CJ0204decided

Judgment of the Court (Sixth Chamber), 13 March 2014.#Finanzamt Saarlouis v Heinz Malburg.#Request for a preliminary ruling from the Bundesfinanzhof.#Taxation — Value added tax — Origin and scope of the right of deduction — Dissolution of a partnership by a partner — Acquisition of a portion of the client base of that partnership — Contribution in kind to another partnership — Payment of input tax — Whether deduction possible.#Case C‑204/13.

European Union · Court of Justice of the European Union · 13 March 2014

Record· CJCELEX 62012CJ0375decided

Judgment of the Court (Fifth Chamber), 13 March 2014.#Margaretha Bouanich v Directeur des services fiscaux de la Drôme.#Request for a preliminary ruling from the tribunal administratif de Grenoble.#Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Tax on income of natural persons — Mechanism capping direct taxes by reference to income — Bilateral tax agreement for avoidance of double taxation — Taxation of dividends distributed by a company established in another Member State and already subject to a withholding tax — Failure to take into account or partial taking into account of the tax paid in the other Member State for the calculation of the tax cap — Article 65 TFEU — Restriction — Justification.#Case C‑375/12.

European Union · Court of Justice of the European Union · 13 March 2014

Record· TOCELEX 62014TO0001decided

Order of the President of the General Court of 7 March 2014.#Aluminios Cortizo, SA and Cortizo Cartera, SL v European Commission.#Application for interim measures — State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIG) and their investors — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Application for suspension of operation — Failure to comply with the procedural requirements — Inadmissibility.#Case T‑1/14 R.

European Union · Court of Justice of the European Union · 7 March 2014

Record· CJCELEX 62012CJ0606decided

Judgment of the Court (Seventh Chamber), 6 March 2014.#Dresser-Rand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova.#Requests for a preliminary ruling from the Commissione tributaria provinciale di Genova.#Reference for a preliminary ruling — Taxation — VAT — Directive 2006/112/EC — Article 17(2)(f) — Condition relating to the return of goods to the Member State from which they were initially dispatched or transported.#Joined Cases C‑606/12 and C‑607/12.

European Union · Court of Justice of the European Union · 6 March 2014

Record· COCELEX 62013CO0181decided

Order of the Court (Seventh Chamber) of 27 February 2014.#Francesco Acanfora v Equitalia Sud SpA — Agente di Riscossione Latina and Agenzia delle Entrate — Ufficio di Latina.#Reference for a preliminary ruling — Article 107 TFEU — ‘State aid’ — National legislation which, in the event that tax is not paid, obliges the taxable person to pay the tax collection agency an amount equal to 9% of the sums entered in the tax roll as remuneration for tax collection activities — Description of the factual context — Lack of description — Manifestly inadmissible.#Case C‑181/13.

European Union · Court of Justice of the European Union · 27 February 2014

Report· CCCELEX 62013CC0039decided

Opinion of Advocate General Kokott delivered on 27 February 2014.#Inspecteur van de Belastingdienst/Noord/kantoor Groningen and Others v SCA Group Holding BV and Others.#Request for a preliminary ruling from the Gerechtshof Amsterdam.#Freedom of establishment — Corporation tax — Single tax entity formed by companies in the same group — Request — Grounds for refusal — Seat of one or more intermediate companies, or of the parent company, located in another Member State — No permanent establishment in the State of taxation.#Joined Cases C‑39/13 to C‑41/13.

European Union · Court of Justice of the European Union · 27 February 2014

Record· CJCELEX 62012CJ0082decided

Judgment of the Court (Third Chamber), 27 February 2014.#Transportes Jordi Besora SL v Generalitat de Catalunya.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Indirect taxes — Excise duties — Directive 92/12/EEC — Article 3(2) — Mineral oils — Tax on retail sales — Concept of ‘specific purpose’ — Transfer of powers to the Autonomous Communities — Financing — Predetermined allocation — Health-care and environmental expenditure.#Case C‑82/12.

European Union · Court of Justice of the European Union · 27 February 2014

Report· CCCELEX 62013CC0053decided

Opinion of Advocate General Wathelet delivered on 13 February 2014.#Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství.#Requests for a preliminary ruling from the Krajský soud v Ostravě and the Nejvyšší správní soud.#Freedom to provide services — Temporary employment agency — Secondment of workers by an agency established in another Member State — Restriction — Undertaking using the workforce — Tax on the income of those workers withheld at source — Obligation — Payment to national budget — Obligation — Situation of workers seconded by a national agency — Absence of such obligations.#Joined Cases C‑53/13 and C‑80/13.

European Union · Court of Justice of the European Union · 13 February 2014

Record· CJCELEX 62013CJ0018decided

Judgment of the Court (Seventh Chamber), 13 February 2014.#Maks Pen EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Taxation — Common system of value added tax — Directive 2006/112/EC — Deduction of input tax — Supplies made — Tax inspection — Supplier not having the necessary resources — Concept of tax evasion — Obligation to make a finding of tax evasion of the court’s own motion — Requirement that the service actually be supplied — Requirement to keep accounts in sufficient detail — Legal proceedings — National court prohibited from classifying the tax evasion as a criminal offence and adversely affecting the applicant’s situation.#Case C‑18/13.

European Union · Court of Justice of the European Union · 13 February 2014

Record· CJCELEX 62012CJ0323decided

Judgment of the Court (Tenth Chamber), 6 February 2014.#E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Directive 79/1072/EEC — Common system of value added tax — Taxable persons residing in another Member State — Rules for refund of VAT — Taxable persons designating a tax representative in accordance with provisions of national law preceding accession to the European Union — Precluded — Meaning of ‘taxable person not established in the territory of the country’ — Condition of not being established — Condition of no supply of goods or services — Supplies of electricity to taxable dealers — Directive 2006/112/EC — Article 171.#Case C‑323/12.

European Union · Court of Justice of the European Union · 6 February 2014

Record· CJCELEX 62012CJ0424decided

Judgment of the Court (Second Chamber), 6 February 2014.#SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor.#Request for a preliminary ruling from the Curtea de Apel Oradea.#Request for a preliminary ruling — VAT — Directive 2006/112/EC — Reverse charge procedure — Right to deduct — Payment of the tax to the service supplier — Omission of mandatory particulars — Payment of VAT not due — Loss of the right to deduct — Principle of fiscal neutrality — Principle of legal certainty.#Case C‑424/12.

European Union · Court of Justice of the European Union · 6 February 2014

Record· CJCELEX 62012CJ0385decided

Judgment of the Court (Grand Chamber), 5 February 2014.#Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Székesfehérvári Törvényszék.#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — National tax legislation establishing an exceptional tax on the turnover of store retail trade — Retail store chains — Existence of a discriminatory effect — Indirect discrimination.#Case C‑385/12.

European Union · Court of Justice of the European Union · 5 February 2014

Record· COCELEX 62013CO0097decided

Order of the Court (Grand Chamber) of 3 February 2014.#Silvia Georgiana Câmpean and Administraţia Finanţelor Publice a Municipiului Alexandria v Administraţia Finanţelor Publice a Municipiului Mediaş and Others.#Reference for a preliminary ruling — 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.#Joined Cases C‑97/13 and C‑214/13.

European Union · Court of Justice of the European Union · 3 February 2014

Record· CJCELEX 62012CJ0296decided

Judgment of the Court (Tenth Chamber), 23 January 2014.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Income tax — Contributions paid to a savings pension — Tax reduction solely in respect of payments to institutions or funds established in that Member State — Coherence of the tax system — Efficacy of fiscal supervision.#Case C‑296/12.

European Union · Court of Justice of the European Union · 23 January 2014

Record· CJCELEX 62012CJ0164decided

Judgment of the Court (First Chamber), 23 January 2014.#DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Taxation — Corporation tax — Transfer of an interest in a partnership to a capital company — Book value — Value as part of a going concern — Agreement on the prevention of double taxation — Immediate taxation of unrealised capital gains — Different treatment — Restriction on free movement of capital — Preserving the balanced allocation of powers to impose taxes between the Member States — Proportionality.#Case C‑164/12.

European Union · Court of Justice of the European Union · 23 January 2014

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