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151 records in EU in 2017

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Record· CJCELEX 62016CJ0519decided

Judgment of the Court (Ninth Chamber) of 26 July 2017.#Superfoz - Supermercados Lda v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling — Approximation of laws — Regulation (EC) No 882/2004 — Official controls of feed and food — Funding of official controls — Articles 26 and 27 — General taxation — Fees or charges — Charge on retail food outlets.#Case C-519/16.

European Union · Court of Justice of the European Union · 26 July 2017

Record· TOCELEX 62016TO0423decided

Order of the General Court (Sixth Chamber) of 19 July 2017.#Fabio De Masi v European Commission.#Action for annulment — Access to documents — Regulation (EC) No 1049/2001 — Documents relating to the work of the ‘Code of Conduct Group (Business Taxation)’ set up by the Council — Response to initial requests after an equitable arrangement — No confirmatory decision — Inadmissibility.#Case T-423/16.

European Union · Court of Justice of the European Union · 19 July 2017

Report· CCCELEX 62017CC0042decided

Opinion of Advocate General Bot delivered on 18 July 2017.#Criminal proceedings against M.A.S. and M.B.#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling — Article 325 TFEU — Judgment of 8 September 2015, Taricco and Others (C‑105/14, EU:C:2015:555) — Criminal proceedings for infringements relating to value added tax (VAT) — National legislation laying down limitation periods liable to prevent the prosecution of infringements — Activities affecting the financial interests of the EU — Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law — Principle that offences and penalties must be defined by law.#Case C-42/17.

European Union · Court of Justice of the European Union · 18 July 2017

Report· CCCELEX 62016CC0292decided

Opinion of Advocate General Kokott delivered on 13 July 2017.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place.#Case C-292/16.

European Union · Court of Justice of the European Union · 13 July 2017

Report· CCCELEX 62015CC0574decided

Opinion of Advocate General Bobek delivered on 13 July 2017.#Criminal proceedings against Mauro Scialdone.#Request for a preliminary ruling from the Tribunale di Varese.#Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax.#Case C-574/15.

European Union · Court of Justice of the European Union · 13 July 2017

Record· CJCELEX 62015CJ0633decided

Judgment of the Court (Fourth Chamber) of 13 July 2017.#London Borough of Ealing v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions of supplies of services closely linked to sport — Article 133 — Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT — Services supplied by non-profit making organisations governed by public law.#Case C-633/15.

European Union · Court of Justice of the European Union · 13 July 2017

Report· CCCELEX 62015CC0433decided

Opinion of Advocate General Sharpston delivered on 13 July 2017.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Milk and milk products — Additional levy on milk — Tax years 1995/1996 to 2008/2009 — Regulation (EC) No 1234/2007 — Articles 79, 80 and 83 — Regulation (EC) No 595/2004 — Articles 15 and 17 — Infringement — Lack of effective payment of the levy within the time limits prescribed — Failure of recovery in the event of non-payment of the levy.#Case C-433/15.

European Union · Court of Justice of the European Union · 13 July 2017

Record· CJCELEX 62016CJ0151decided

Judgment of the Court (First Chamber) of 13 July 2017.#„Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft — Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo.#Case C-151/16.

European Union · Court of Justice of the European Union · 13 July 2017

Report· CCCELEX 62016CC0462decided

Opinion of Advocate General Tanchev delivered on 11 July 2017.#Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds.#Case C-462/16.

European Union · Court of Justice of the European Union · 11 July 2017

Record· CJCELEX 62016CJ0254decided

Judgment of the Court (Seventh Chamber) of 6 July 2017.#Glencore Agriculture Hungary Kft., formerly Glencore Grain Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Principle of fiscal neutrality — Deduction of input tax — Refund of overpaid VAT — Investigation procedure — Fine imposed on the taxable person in the course of such a procedure — Extension of the period within which the refund must be made — Exclusion of payment of default interest.#Case C-254/16.

European Union · Court of Justice of the European Union · 6 July 2017

Record· CJCELEX 62016CJ0290decided

Judgment of the Court (Fourth Chamber) of 6 July 2017.#Air Berlin plc & Co. Luftverkehrs KG v Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Transport — Common rules for the operation of air services in the European Union — Regulation (EC) No 1008/2008 — Provisions on pricing — Article 22(1) — Article 23(1) — Information required on presentation of fares and rates available to the general public — Obligation to indicate the actual sum of taxes, charges, surcharges or fees — Pricing freedom — Invoicing of handling fees in the event of cancellation of a flight booking by a passenger or failure to present for boarding — Consumer protection.#Case C-290/16.

European Union · Court of Justice of the European Union · 6 July 2017

Record· CJCELEX 62016CJ0392decided

Judgment of the Court (Ninth Chamber) of 6 July 2017.#Marcu Dumitru v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 199(1)(c) — No VAT registration — Reverse charge — Hypothetical nature of the question referred — Inadmissibility of the question referred.#Case C-392/16.

European Union · Court of Justice of the European Union · 6 July 2017

Report· CCCELEX 62016CC0374decided

Opinion of Advocate General Wahl delivered on 5 July 2017.#Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin.#References for a preliminary ruling from the Bundesfinanzhof.#References for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168(a), Article 178(a) and Article 226(5) — Deduction of input tax — Compulsory content of invoices — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct.#Joined Cases C-374/16 and C-375/16.

European Union · Court of Justice of the European Union · 5 July 2017

Report· CCCELEX 62016CC0308decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 4 July 2017.#Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’.#Case C-308/16.

European Union · Court of Justice of the European Union · 4 July 2017

Record· CJCELEX 62016CJ0288decided

Judgment of the Court (First Chamber) of 29 June 2017.#‘L.Č.’ IK v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning.#Case C-288/16.

European Union · Court of Justice of the European Union · 29 June 2017

Report· CCCELEX 62016CC0262decided

Opinion of Advocate General Szpunar delivered on 28 June 2017.#Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’.#Case C-262/16.

European Union · Court of Justice of the European Union · 28 June 2017

Record· CJCELEX 62016CJ0074decided

Judgment of the Court (Grand Chamber) of 27 June 2017.#Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 4 de Madrid.#Reference for a preliminary ruling –– State aid –– Article 107(1) TFEU –– Meaning of ‘State aid’ — Meaning of ‘undertaking’ and ‘economic activity’ –– Other conditions for the application of Article 107(1) TFEU –– Article 108(1) and (3) TFEU –– Meaning of ‘new aid’ and ‘existing aid’ –– Agreement of 3 January 1979 between the Kingdom of Spain and the Holy See — Tax on construction, installations and works –– Exemption for buildings belonging to the Catholic Church.#Case C-74/16.

European Union · Court of Justice of the European Union · 27 June 2017

Record· CJCELEX 62016CJ0020decided

Judgment of the Court (Tenth Chamber) of 22 June 2017.#Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Freedom of movement of workers — Income received in a Member State other than the Member State of residence — Method of exemption with maintenance of progressivity in the Member State of residence — Pension and health insurance contributions levied on income received in a Member State other than the Member State of residence — Deduction of those contributions — Condition relating to the absence of a direct link with exempted tax revenues.#Case C-20/16.

European Union · Court of Justice of the European Union · 22 June 2017

Report· CCCELEX 62016CC0090decided

Opinion of Advocate General Szpunar delivered on 15 June 2017.#The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge.#Case C-90/16.

European Union · Court of Justice of the European Union · 15 June 2017

Record· CJCELEX 62016CJ0026decided

Judgment of the Court (Ninth Chamber) of 14 June 2017.#Santogal M-Comércio e Reparação de Automóveis Lda 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 — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor.#Case C-26/16.

European Union · Court of Justice of the European Union · 14 June 2017

Record· CJCELEX 62016CJ0038decided

Judgment of the Court (Fourth Chamber) of 14 June 2017.#Compass Contract Services Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Value added tax (VAT) — Repayment of overpaid VAT — Right to deduct VAT — Procedures — Principles of equal treatment and fiscal neutrality — Principle of effectiveness — National legislation introducing a limitation period.#Case C-38/16.

European Union · Court of Justice of the European Union · 14 June 2017

Record· CJCELEX 62015CJ0580decided

Judgment of the Court (Fifth Chamber) of 8 June 2017.#Maria Eugenia Van der Weegen and Others v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg West-Vlaanderen, afdeling Brugge.#Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Tax legislation — Income tax — Tax exemption reserved to interest payments by banks complying with certain statutory conditions — Indirect discrimination — Banks established in Belgium and banks established in another Member State.#Case C-580/15.

European Union · Court of Justice of the European Union · 8 June 2017

Record· TOCELEX 62016TO0011decided

Order of the General Court (Sixth Chamber) of 7 June 2017.#Fabio De Masi v European Commission.#Action for annulment — Access to documents — Regulation (EC) No 1049/2001 — No confirmatory decision — Request for access on the basis of interinstitutional cooperation under Article 230 TFEU — Documents relating to the work of the ‘Code of Conduct Group (Business Taxation)’ set up by the Council — Act not amenable to review — Manifest inadmissibility.#Case T-11/16.

European Union · Court of Justice of the European Union · 7 June 2017

Report· CCCELEX 62016CC0215decided

Opinion of Advocate General Kokott delivered on 1 June 2017.#Elecdey Carcelen SA and Others v Comunidad Autónoma de Castilla-La Mancha.#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Castilla-La Mancha.#References for a preliminary ruling — Environment — Electricity generated by wind power — Directive 2009/28/EC — Promotion of the use of energy from renewable sources — Subparagraph (k) of the second subparagraph of Article 2 — Aid scheme — Subparagraph (e) of the second subparagraph of Article 13(1) — Administrative charges — Directive 2008/118/EC — General arrangements for excise duty — Article 1(2) — Other indirect taxes for specific purposes — Directive 2003/96/EC — Taxation of energy products and electricity — Article 4 — Minimum rate of taxation on energy — Levy imposed on turbines designed to produce electricity.#Joined Cases C-215/16, C-216/16, C-220/16 and C-221/16.

European Union · Court of Justice of the European Union · 1 June 2017

Record· CJCELEX 62015CJ0571decided

Judgment of the Court (Fifth Chamber) of 1 June 2017.#Wallenborn Transports SA v Hauptzollamt Gießen.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — External transit procedure — Goods transported through a free port located in a Member State — Legislation of that Member State excluding free ports from its national fiscal territory — Removal from customs supervision — Incurrence of a customs debt and chargeability of VAT.#Case C-571/15.

European Union · Court of Justice of the European Union · 1 June 2017

Report· CCCELEX 62016CC0101decided

Opinion of Advocate General Mengozzi delivered on 31 May 2017.#SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures — Fight against tax evasion and tax avoidance — Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities — Risk of tax evasion — Refusal of the right to deduct — Proportionality — Refusal to take into account evidence of the absence of tax evasion or tax losses — Limitation of the temporal effects of the judgment to be delivered — No limitation.#Case C-101/16.

European Union · Court of Justice of the European Union · 31 May 2017

Record· CJCELEX 62016CJ0154decided

Judgment of the Court (Eighth Chamber) of 18 May 2017.#„Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākās tiesas Administratīvo lietu departaments.#Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Article 94(1) and Article 96 — External Community transit procedure — Liability of the principal — Articles 203, 204 and Article 206(1) — Incurrence of a customs debt — Unlawful removal from customs supervision — Non-fulfilment of one of the obligations flowing from the use of a customs procedure — Total destruction or irretrievable loss of the goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure — Article 213 — Payment of the customs debt under joint and several liability — Directive 2006/112/EC — Value added tax (VAT) — Article 2(1), Articles 70 and 71 — Chargeable event and chargeability of the tax — Articles 201, 202 and 205 — Persons liable for payment of the tax — Finding by the customs office at the destination of a freight deficit — Lower unloading device of a wagon-tank incorrectly closed or damaged.#Case C-154/16.

European Union · Court of Justice of the European Union · 18 May 2017

Record· CJCELEX 62015CJ0624decided

Judgment of the Court (Ninth Chamber) of 18 May 2017.#UAB „Litdana“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Margin scheme — Conditions under which it is applicable — Refusal by the national tax authorities to grant a taxable person the right to apply the margin scheme — References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT — Margin scheme not applied by the supplier to the supply — Indications giving grounds for suspecting an infringement or fraud in the supply.#Case C-624/15.

European Union · Court of Justice of the European Union · 18 May 2017

Record· CJCELEX 62016CJ0365decided

Judgment of the Court (First Chamber) of 17 May 2017.#Association française des entreprises privées (AFEP) and Others v Ministre des finances et des comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Prevention of double taxation — Contribution of 3% in addition to corporation tax.#Case C-365/16.

European Union · Court of Justice of the European Union · 17 May 2017

Record· CJCELEX 62015CJ0682decided

Judgment of the Court (Grand Chamber) of 16 May 2017.#Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.#Request for a preliminary ruling from the Cour administrative (Luxembourg).#Reference for a preliminary ruling — Directive 2011/16/EU — Administrative cooperation in the field of taxation — Article 1(1) — Article 5 — Request for information sent to a third party — Refusal to respond — Penalty — Concept of ‘foreseeable relevance’ of the information requested — Review by the requested authority — Review by a court — Scope — Charter of Fundamental Rights of the European Union — Article 51 — Implementation of EU law — Article 47 — Right to an effective judicial remedy — Access of the court and of the third party to the request for information sent by the requesting authority.#Case C-682/15.

European Union · Court of Justice of the European Union · 16 May 2017

Record· COCELEX 62016CO0286decided

Order of the Court (First Chamber) of 11 May 2017.#SC Exmitiani SRL v Direcția Generală a Finanțelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — Activity of passenger road transport services — Tax — Facts prior to the accession of Romania to the European Union — Manifest lack of jurisdiction of the Court.#Case C-286/16.

European Union · Court of Justice of the European Union · 11 May 2017

Record· TOCELEX 62016TO0341decided

Order of the General Court (Sixth Chamber) of 4 May 2017.#Fabio De Masi v European Commission.#Action for annulment — Access to documents — Request for access on the basis of the inter-institutional cooperation by virtue of Article 230 TFEU — Documents concerning the work of the ‘Code of conduct (Business Taxation)’ group instituted by the Council — Act not open to challenge — Inadmissibility.#Case T-341/16.

European Union · Court of Justice of the European Union · 4 May 2017

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