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151 records in EU in 2015

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Report· CCCELEX 62014CC0010decided

Opinion of Advocate General Jääskinen delivered on 25 June 2015.#J.B.G.T. Miljoen and Others v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — Direct taxation — Articles 63 TFEU and 65 TFEU — Free movement of capital — Taxation of dividends from portfolios of shares — Withholding tax — Restriction — Final tax burden — Factors for comparing the tax burdens of resident and non-resident taxpayers — Comparability — Taking into account income tax or corporation tax — Conventions for the avoidance of double taxation — Neutralisation of the restriction by means of a convention.#Joined Cases C-10/14, C-14/14 and C-17/14.

European Union · Court of Justice of the European Union · 25 June 2015

Report· CCCELEX 62014CC0174decided

Opinion of Advocate General Jääskinen delivered on 25 June 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 13(1) — Treatment as a non-taxable person — Concept of ‘body governed by public law’ — Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores — Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region.#Case C-174/14.

European Union · Court of Justice of the European Union · 25 June 2015

Record· CJCELEX 62014CJ0009decided

Judgment of the Court (Second Chamber) of 18 June 2015.#Staatssecretaris van Financiën v D.G. Kieback.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Freedom of movement for workers — Tax legislation — Income tax — Income received in a Member State — Non-resident worker — Tax in the State of employment — Conditions.#Case C-9/14.

European Union · Court of Justice of the European Union · 18 June 2015

Record· CJCELEX 62014CJ0098decided

Judgment of the Court (First Chamber) of 11 June 2015.#Berlington Hungary Tanácsadó és Szolgáltató kft and Others v Magyar Állam.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling — Freedom to provide services — Games of chance — National taxes on the operation of slot machines in amusement arcades — National legislation prohibiting the operation of slot machines outside casinos — Principles of legal certainty and of the protection of legitimate expectations — Directive 98/34/EC — Obligation to notify draft technical regulations to the Commission — Member State liability for damage caused by legislation contrary to EU law.#Case C-98/14.

European Union · Court of Justice of the European Union · 11 June 2015

Record· CJCELEX 62014CJ0256decided

Judgment of the Court (Eighth Chamber) of 11 June 2015.#Lisboagás GDL - Sociedade Distribuidora de Gás Natural de Lisboa SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) — Taxable amount — Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution network in the taxable amount for VAT applicable to supplies of services made by that company to the company responsible for marketing the gas.#Case C-256/14.

European Union · Court of Justice of the European Union · 11 June 2015

Report· CCCELEX 62014CC0386decided

Conclusions de l'avocat général Kokott présentées le 11 juin 2015. # Groupe Steria SCA contre Ministère des Finances et des Comptes publics. # Demande de décision préjudicielle: Cour administrative d'appel de Versailles - France. # Renvoi préjudiciel - Législation fiscale - Liberté d’établissement - Directive 90/435/CEE - Article 4, paragraphe 2 - Distributions de dividendes à caractère transfrontalier - Impôt sur les sociétés - Imposition des groupes (‘intégration fiscale’ française) - Exonération des dividendes versés par les filiales appartenant au groupe fiscal intégré - Condition de résidence - Dividendes versés par des sociétés filiales non-résidentes - Frais et charges non déductibles se rapportant à la participation. # Affaire C-386/14.

European Union · Court of Justice of the European Union · 11 June 2015

Record· CJCELEX 62013CJ0686decided

Judgment of the Court (Second Chamber) of 10 June 2015.#X AB v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss.#Case C-686/13.

European Union · Court of Justice of the European Union · 10 June 2015

Record· CJCELEX 62014CJ0161decided

Judgment of the Court (Second Chamber) of 4 June 2015.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Category (10) of Annex III — Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy — Category (10a) of Annex III — Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied — National legislation applying a reduced rate of VAT to supplies of services of installing energy-saving materials and supplies of such materials.#Case C-161/14.

European Union · Court of Justice of the European Union · 4 June 2015

Record· COCELEX 62014CO0578decided

Order of the Court (First Chamber) of 4 June 2015.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Corporation taxes — Directive 90/435/EEC — Article 1(2) and Article 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deduction of taxable profits of the parent company — Factual and legislative context of the dispute in the main proceedings — Reasons justifying the need for an answer to the question referred for a preliminary ruling — Insufficient information — Manifest inadmissibility.#Case C-578/14.

European Union · Court of Justice of the European Union · 4 June 2015

Record· CJCELEX 62014CJ0285decided

Judgment of the Court (Tenth Chamber) of 4 June 2015.#Directeur général des douanes et droits indirects and Directeur régional des douanes et droits indirects d'Auvergne v Brasserie Bouquet SA.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4 — Small independent breweries — Reduced rate of excise duty — Conditions — No operation under licence — Production in accordance with a process of a third party and authorised by it — Authorisation to use the trade marks of that third party.#Case C-285/14.

European Union · Court of Justice of the European Union · 4 June 2015

Record· CJCELEX 62013CJ0560decided

Judgment of the Court (First Chamber) of 21 May 2015.#Finanzamt Ulm v Ingeborg Wagner-Raith.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Derogation — Movement of capital involving the provision of financial services — National legislation providing for flat-rate taxation of investment income from holdings in foreign investment funds — Black funds.#Case C-560/13.

European Union · Court of Justice of the European Union · 21 May 2015

Record· CJCELEX 62013CJ0657decided

Judgment of the Court (Third Chamber) of 21 May 2015.#Verder LabTec GmbH & Co. KG v Finanzamt Hilden.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Taxation — Freedom of establishment — Article 49 TFEU — Restrictions — Staggered recovery of tax on unrealised capital gains — Preservation of allocation of powers of taxation between Member States — Proportionality.#Case C-657/13.

European Union · Court of Justice of the European Union · 21 May 2015

Record· CJCELEX 62014CJ0349decided

Judgment of the Court (First Chamber) of 21 May 2015.#Ministre délégué, chargé du budget v Marlène Pazdziej.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Protocol on the Privileges and Immunities of the European Union — Article 12, second paragraph — Tax levied for the benefit of local authorities on person having the use of or having at their disposal residential premises in their area — Upper limit — Social policy measure — Taking into account salaries, wages and emoluments paid by the European Union to its officials and other servants.#Case C-349/14.

European Union · Court of Justice of the European Union · 21 May 2015

Record· CJCELEX 62014CJ0097decided

Judgment of the Court (Eighth Chamber) of 30 April 2015.#SMK kft v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága and Nemzeti Adó- és Vámhivatal.#Request for a preliminary ruling from the Gyulai Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax —Directive 2006/112/EC — Articles 52(c) and 55 — Determination of the place of supply of services — Recipient of the service identified for value added tax purposes in several Member States — Dispatch or transport out of the Member State in which the service has been physically carried out.#Case C-97/14.

European Union · Court of Justice of the European Union · 30 April 2015

Report· CCCELEX 62014CC0105decided

Opinion of Advocate General Kokott delivered on 30 April 2015.#Criminal proceedings against Ivo Taricco and Others.#Request for a preliminary ruling from the Tribunale di Cuneo.#Reference for a preliminary ruling — Criminal proceedings concerning offences in relation to value added tax (VAT) — Article 325 TFEU — National legislation laying down absolute limitation periods which may give rise to impunity in respect of offences — Potential prejudice to the financial interest of the European Union — Obligation, for the national court, to disapply any provision of national law liable to affect fulfilment of the Member States’ obligations under EU law.#Case C-105/14.

European Union · Court of Justice of the European Union · 30 April 2015

Report· CCCELEX 62014CC0241decided

Opinion of Advocate General Mengozzi delivered on 30 April 2015.#Roman Bukovansky v Finanzamt Lörrach.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling — Taxation — 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 — Relationship between that agreement and bilateral agreements on double taxation — Equal treatment — Discrimination on grounds of nationality — National of a Member State of the European Union — Frontier workers — Income tax — Allocation of fiscal sovereignty — Connecting factor for tax purposes — Nationality.#Case C-241/14.

European Union · Court of Justice of the European Union · 30 April 2015

Report· CCCELEX 62014CC0069decided

Opinion of Advocate General Jääskinen delivered on 23 April 2015.#Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor.#Request for a preliminary ruling from the Tribunalul Sibiu.#Reference for a preliminary ruling — Principles of equivalence and effectiveness — Res judicata — Recovery of undue payments — Recovery of taxes levied by a Member State in breach of EU law — Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law — Application for revision of such a decision — National legislation allowing the revision, in the light of later preliminary rulings given by the Court, of final decisions of a court or tribunal made exclusively in administrative proceedings.#Case C-69/14.

European Union · Court of Justice of the European Union · 23 April 2015

Record· CJCELEX 62014CJ0111decided

Judgment of the Court (Sixth Chamber) of 23 April 2015.#GST – Sarviz AG Germania v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natisonalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Common system of value added tax — Directive 2006/112/EC — Principle of fiscal neutrality — Person liable for payment of VAT — Erroneous payment of VAT by the person to whom the supply is made — Liability to VAT of the supplier of services — Refusal to grant the supplier of services a refund of the VAT.#Case C-111/14.

European Union · Court of Justice of the European Union · 23 April 2015

Record· CJCELEX 62014CJ0016decided

Judgment of the Court (Third Chamber) of 23 April 2015.#Property Development Company NV v Belgische Staat.#Request for a preliminary ruling from the Hof van Beroep te Gent.#Reference for a preliminary ruling — Taxation — Sixth VAT Directive — Article 11A — Application of goods treated as a supply for consideration — Application of a building for an activity exempt from VAT — Taxable amount for that application — Interim interest paid during the construction of the building.#Case C-16/14.

European Union · Court of Justice of the European Union · 23 April 2015

Record· CJCELEX 62013CJ0357decided

Judgment of the Court (Second Chamber) of 22 April 2015.#Drukarnia Multipress sp. z o.o. v Minister Finansów.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie.#Reference for a preliminary ruling — Taxation — Directive 2008/7/EC — Article 2(1)(b) and (c) — Indirect taxes on the raising of capital — Subjection to capital duty — Contributions of capital to a partnership limited by shares — Classification of such a partnership as a capital company.#Case C-357/13.

European Union · Court of Justice of the European Union · 22 April 2015

Record· CJCELEX 62013CJ0591decided

Judgment of the Court (Third Chamber) of 16 April 2015.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Tax legislation — Deferral of taxation of capital gains realised on the sale of certain capital assets — Recovery of the tax — Freedom of establishment — Article 49 TFEU — Article 31 of the EEA Agreement — Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area — Proportionality.#Case C-591/13.

European Union · Court of Justice of the European Union · 16 April 2015

Report· CCCELEX 62014CC0066decided

Opinion of Advocate General Kokott delivered on 16 April 2015.#Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU — Freedom of establishment — State aid — Taxation of groups of companies — Acquisition of a holding in a subsidiary — Depreciation of the goodwill — Limitation on holdings in resident companies.#Case C-66/14.

European Union · Court of Justice of the European Union · 16 April 2015

Record· CJCELEX 62014CJ0042decided

Judgment of the Court (Third Chamber) of 16 April 2015.#Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Letting of immovable property — Supply of electricity, heating, water and refuge collection — Agreements between the landlord and the suppliers of those goods and services — Supplies provided to the tenant considered to be provided by the landlord — Service charges — Determination of the taxable amount — Possibility of including service charges in the taxable amount of rental services — Transaction composed of a single supply or several independent supplies.#Case C-42/14.

European Union · Court of Justice of the European Union · 16 April 2015

Record· COCELEX 62014CO0497decided

Order of the Court (Ninth Chamber) of 15 April 2015.#Stefano Burzio.#Request for a preliminary ruling from the Tribunale ordinario di Torino.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Article 50 — Principle of ne bis in idem — National legislation providing for an administrative penalty and a criminal penalty for failure to pay withholding taxes — No implementation of EU law — Clear lack of jurisdiction.#Case C-497/14.

European Union · Court of Justice of the European Union · 15 April 2015

Record· CJCELEX 62014CJ0076decided

Judgment of the Court (Grand Chamber) of 14 April 2015.#Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership — Neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market.#Case C-76/14.

European Union · Court of Justice of the European Union · 14 April 2015

Record· CJCELEX 62013CJ0499decided

Judgment of the Court (First Chamber) of 26 March 2015.#Marian Macikowski 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 — Principles of proportionality and fiscal neutrality — Taxation of a supply of immovable property in a procedure for compulsory sale by auction — National legislation requiring the court enforcement officer executing such a sale to calculate and pay VAT on the transaction — Payment of the purchase price to the competent court and need for the VAT to be paid to be transferred by that court to the court enforcement officer — Liability for damages and criminal liability of the court enforcement officer for non-payment of VAT — Difference between the general statutory time-limit for the payment of VAT by a taxable person and the time-limit imposed on the court enforcement officer — Impossibility of deducting the input VAT paid.#Case C-499/13.

European Union · Court of Justice of the European Union · 26 March 2015

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