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Taxation

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151 records in EU in 2016

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Report· CCCELEX 62015CC0432decided

Opinion of Advocate General Wahl delivered on 14 June 2016.#Odvolací finanční ředitelství v Pavlína Baštová.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(c) — Concept of ‘supply of services for consideration’ — Supply of a horse by a taxable person to the organiser of horse races — Assessment of the consideration — Right to deduct expenses linked to the preparation of the taxable person’s horses for the races — General costs linked to the overall economic activity — Annex III, point 14 — Reduced rate of VAT applicable to the use of sporting facilities — Applicability to the operation of racing stables — Transaction consisting of a single supply or several independent supplies).#Case C-432/15.

European Union · Court of Justice of the European Union · 14 June 2016

Record· CJCELEX 62014CJ0308decided

Judgment of the Court (First Chamber) of 14 June 2016.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Coordination of social security systems — Regulation (EC) No 883/2004 — Article 4 — Equal treatment as regards access to social security benefits — Right of residence — Directive 2004/38/EC — National legislation under which child benefit and child tax credit are not granted to nationals of other Member States who do not have a right of lawful residence.#Case C-308/14.

European Union · Court of Justice of the European Union · 14 June 2016

Report· CCCELEX 62015CC0212decided

Opinion of Advocate General Bobek delivered on 9 June 2016.#ENEFI Energiahatékonysági Nyrt v Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP).#Request for a preliminary ruling from the Tribunalul Mureș.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 4 — Effects provided for by legislation of a Member State on claims which were not pursued by means of insolvency proceedings — Forfeiture — Fiscal nature of the claim — No effect — Article 15 — Concept of ‘lawsuits pending’ — Enforcement proceedings — Excluded.#Case C-212/15.

European Union · Court of Justice of the European Union · 9 June 2016

Record· CJCELEX 62014CJ0332decided

Judgment of the Court (Fourth Chamber) of 9 June 2016.#Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations.#Case C-332/14.

European Union · Court of Justice of the European Union · 9 June 2016

Record· CJCELEX 62014CJ0586decided

Judgment of the Court (Ninth Chamber) of 9 June 2016.#Vasile Budișan v Administrația Județeană a Finanțelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#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 — Fiscal neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market.#Case C-586/14.

European Union · Court of Justice of the European Union · 9 June 2016

Decision· DCELEX 32016D1021not in force

Decision (EU) 2016/1021 of the European Parliament of 8 June 2016 on setting up a Committee of Inquiry to investigate alleged contraventions and maladministration in the application of Union law in relation to money laundering, tax avoidance and tax evasion, its powers, numerical strength and term of office

European Union · EUR-Lex · 8 June 2016

Record· CJCELEX 62014CJ0479decided

Judgment of the Court (First Chamber) of 8 June 2016.#Sabine Hünnebeck v Finanzamt Krefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Free movement of capital — Articles 63 TFEU and 65 TFEU — Gift tax — Gift of immovable property situated within national territory — National law providing for a higher tax-free allowance for residents than for non-residents — Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance.#Case C-479/14.

European Union · Court of Justice of the European Union · 8 June 2016

Record· CJCELEX 62015CJ0081decided

Judgment of the Court (Sixth Chamber) of 2 June 2016.#Kapnoviomichania Karelia AE v Ypourgos Oikonomikon.#Request for a preliminary ruling from the Symvoulio tis Epikrateias.#Reference for a preliminary ruling — Taxation — General arrangements governing excise duty — Directive 92/12/EEC — Manufactured tobacco moving under an excise duty suspension arrangement — Liability of the authorised warehousekeeper — Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling — Principles of proportionality and legal certainty.#Case C-81/15.

European Union · Court of Justice of the European Union · 2 June 2016

Record· CJCELEX 62014CJ0355decided

Judgment of the Court (Ninth Chamber) of 2 June 2016.#„Polihim-SS" EOOD v Mitnitsa – Svishtov.#Request for a preliminary ruling from the Аdministrativen sad Pleven.#Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Chargeability of excise duties — Article 7(2) — Concept of ‘departure of excise goods from a duty suspension arrangement’ — Taxation of energy products and electricity — Directive 2003/96/EC — Article 14(1)(a) — Use of energy products to produce electricity — Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse — Direct delivery of energy products to an operator for the production of electricity — Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents — Infringement of the requirements of national law as regards exemption from excise duty — Refusal of exemption — Proof of the use of the products in circumstances permitting exemption from excise duty — Proportionality.#Case C-355/14.

European Union · Court of Justice of the European Union · 2 June 2016

Record· CJCELEX 62014CJ0226decided

Judgment of the Court (First Chamber) of 2 June 2016.#Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig.#References for a preliminary ruling from the Finanzgericht Hamburg.#References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax.#Joined Cases C-226/14 and C-228/14.

European Union · Court of Justice of the European Union · 2 June 2016

Record· CJCELEX 62014CJ0252decided

Judgment of the Court (First Chamber) of 2 June 2016.#Pensioenfonds Metaal en Techniek v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of pension funds’ income — Difference in treatment of resident and non-resident pension funds — Resident pension funds subject to lump sum taxation on the basis of a notional yield — Withholding tax applied to dividends received by non-resident pension funds — Whether comparable.#Case C-252/14.

European Union · Court of Justice of the European Union · 2 June 2016

Record· CJCELEX 62015CJ0263decided

Judgment of the Court (Eighth Chamber) of 2 June 2016.#Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV).#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 9(1) — Definition of ‘taxable person for the purposes of value added tax’ and ‘economic activity’ — Article 24(1) — Definition of ‘supply of services’ — Agricultural engineering works — Construction and operation of a water disposal system by a non-profit company — Effect of the works being funded by means of State and EU aid.#Case C-263/15.

European Union · Court of Justice of the European Union · 2 June 2016

Record· CJCELEX 62015CJ0122decided

Judgment of the Court (First Chamber) of 2 June 2016.#Proceedings brought by C.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation.#Case C-122/15.

European Union · Court of Justice of the European Union · 2 June 2016

Proposal· PCCELEX 52016PC0354open