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151 records in EU in 2018

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Record· CJCELEX 62017CJ0154decided

Judgment of the Court (Tenth Chamber) of 11 July 2018.#SIA‘E LATS’ v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 311(1)(1) — Special arrangements for second-hand goods — Definition of ‘second-hand goods’ — Goods containing precious metals or precious stones resold by a trader — Processing of those goods after sale — Recovery of the precious metals or precious stones — Concept of ‘precious metals or precious stones’.#Case C-154/17.

European Union · Court of Justice of the European Union · 11 July 2018

Report· CCCELEX 62017CC0272decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 July 2018.#K.M. Zyla v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — Social security contributions — Worker who left the Member State of her employment during the course of the calendar year — Application of the pro rata temporis rule to social security credit.#Case C-272/17.

European Union · Court of Justice of the European Union · 11 July 2018

Record· CJCELEX 62016CJ0544decided

Judgment of the Court (Fifth Chamber) of 5 July 2018.#Marcandi Limited, agissant sous le nom commercial "Madbid" v Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount.#Case C-544/16.

European Union · Court of Justice of the European Union · 5 July 2018

Record· CJCELEX 62017CJ0028decided

Judgment of the Court (First Chamber) of 4 July 2018.#NN A/S v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — National tax legislation making the transfer of the losses sustained by a permanent establishment, situated on national territory, of a company established in another Member State, to a resident company belonging to the same group, subject to a condition as to the impossibility of using such losses for the purpose of a foreign tax.#Case C-28/17.

European Union · Court of Justice of the European Union · 4 July 2018

Record· CJCELEX 62016CJ0209decided

Judgment of the Court (Second Chamber) of 28 June 2018.#Federal Republic of Germany v European Commission.#Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Action for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts.#Case C-209/16 P.

European Union · Court of Justice of the European Union · 28 June 2018

Record· CJCELEX 62016CJ0208decided

Judgment of the Court (Second Chamber) of 28 June 2018.#Federal Republic of Germany v European Commission.#Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Actions for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts.#Case C-208/16 P.

European Union · Court of Justice of the European Union · 28 June 2018

Record· CJCELEX 62016CJ0219decided

Judgment of the Court (Second Chamber) of 28 June 2018.#Lowell Financial Services GmbH v European Commission.#Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Action for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts.#Case C-219/16 P.

European Union · Court of Justice of the European Union · 28 June 2018

Record· CJCELEX 62016CJ0203decided

Judgment of the Court (Second Chamber) of 28 June 2018.#Dirk Andres v European Commission.#Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Actions for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts.#Case C-203/16 P.

European Union · Court of Justice of the European Union · 28 June 2018

Record· CJCELEX 62017CJ0364decided

Judgment of the Court (Sixth Chamber) of 27 June 2018.#"Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad – Varna.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court.#Case C-364/17.

European Union · Court of Justice of the European Union · 27 June 2018

Record· CJCELEX 62017CJ0090decided

Judgment of the Court (First Chamber) of 27 June 2018.#Turbogás Produtora Energética 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 — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Entity producing electricity for its own use — Small producers of electricity — Article 14(1)(a) — Energy products used for the production of electricity — Obligation to exempt.#Case C-90/17.

European Union · Court of Justice of the European Union · 27 June 2018

Report· CCCELEX 62017CC0384decided

Opinion of Advocate General Bobek delivered on 26 June 2018.#Dooel Uvoz-Izvoz Skopje Link Logistic N&N v Budapest Rendőrfőkapitánya.#Request for a preliminary ruling from the Szombathelyi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Approximation of laws — Road transport — Tax provisions — Directive 1999/62/EC — Charging of heavy goods vehicles for the use of certain infrastructures — Toll — Obligation of the Member States to establish effective, proportionate and dissuasive penalties — Flat-rate fine — Principle of proportionality — Direct applicability of the directive.#Case C-384/17.

European Union · Court of Justice of the European Union · 26 June 2018

Record· CJCELEX 62016CJ0480decided

Judgment of the Court (Fifth Chamber) of 21 June 2018.#Fidelity Funds and Others v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends paid to undertakings for collective investment in transferable securities (UCITS) — Dividends paid by companies resident in one Member State to non-resident UCITS — Tax exemption for dividends paid by companies resident in one Member State to resident UCITS — Justifications — Balanced allocation between Member States of the power to impose taxes — Coherence of the tax system — Proportionality.#Case C-480/16.

European Union · Court of Justice of the European Union · 21 June 2018

Record· CJCELEX 62017CJ0108decided

Judgment of the Court (Fourth Chamber) of 20 June 2018.#UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied.#Case C-108/17.

European Union · Court of Justice of the European Union · 20 June 2018

Record· COCELEX 62017CO0440decided

Order of the Court (Sixth Chamber) of 14 June 2018.#GS v Bundeszentralamt für Steuern.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Direct taxation — Freedom of establishment — Directive 2011/96/EU — Article 1(2) — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Tax evasion, avoidance or abuse — Presumption.#Case C-440/17.

European Union · Court of Justice of the European Union · 14 June 2018

Record· CJCELEX 62017CJ0039decided

Judgment of the Court (Fourth Chamber) of 14 June 2018.#Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling — Free movement of goods — Articles 28 and 30 TFEU — Charges having equivalent effect — Article 110 TFEU — Internal taxation — Social solidarity contribution payable by companies — Charge — Basis of assessment — Companies’ overall annual turnover — Directive 2006/112/EC — Article 17 — Transfer of goods to another Member State — Value of the goods transferred — Inclusion in the overall annual turnover.#Case C-39/17.

European Union · Court of Justice of the European Union · 14 June 2018

Record· CJCELEX 62016CJ0665decided

Judgment of the Court (Seventh Chamber) of 13 June 2018.#Minister Finansów v Gmina Wrocław.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Supply of goods for consideration — Article 14(1) — Transfer of the right to dispose of tangible property as owner — Article 14(2)(a) — Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of compensation for the purposes of the construction of a national road — Concept of ‘compensation’ — Transaction subject to VAT.#Case C-665/16.

European Union · Court of Justice of the European Union · 13 June 2018

Record· CJCELEX 62017CJ0421decided

Judgment of the Court (Seventh Chamber) of 13 June 2018.#Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie.#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 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares.#Case C-421/17.

European Union · Court of Justice of the European Union · 13 June 2018

Report· CCCELEX 62017CC0295decided

Opinion of Advocate General Kokott delivered on 7 June 2018.#MEO – Serviços de Comunicações e Multimédia 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 — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Taxable transactions — Supply for consideration — Distinction between non-taxable damages and interest and the taxable supply of services provided in return for ‘compensation’.#Case C-295/17.

European Union · Court of Justice of the European Union · 7 June 2018

Report· CCCELEX 62017CC0135decided

Opinion of Advocate General Mengozzi delivered on 5 June 2018.#X-GmbH v Finanzamt Stuttgart - Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification.#Case C-135/17.

European Union · Court of Justice of the European Union · 5 June 2018

Report· CCCELEX 62017CC0167decided

Opinion of Advocate General Bobek delivered on 5 June 2018.#Volkmar Klohn v An Bord Pleanála.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling — Environment — Assessment of the effects of certain projects on the environment — Right to challenge a development consent decision — Requirement for a procedure which is not prohibitively expensive — Concept — Temporal application — Direct effect — Effect on a national decision on the taxation of costs which has become final.#Case C-167/17.

European Union · Court of Justice of the European Union · 5 June 2018

Record· CJCELEX 62016CJ0660decided

Judgment of the Court (Fifth Chamber) of 31 May 2018.#Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl.#References for a preliminary ruling from the the Bundesfinanzhof.#References for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of input tax — Conditions — Articles 185 and 186 — Adjustment by the national tax authorities — Conditions.#Joined Cases C-660/16 and C-661/16.

European Union · Court of Justice of the European Union · 31 May 2018

Record· CJCELEX 62016CJ0382decided

Judgment of the Court (Second Chamber) of 31 May 2018.#Hornbach-Baumarkt-AG v Finanzamt Landau.#Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz.#Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Legislation of a Member State — Calculation of the taxable revenue of companies — Advantage granted gratuitously by a resident company to a non-resident company to which is it linked by a relationship of interdependence — Correction of the taxable income of the resident company — No correction of taxable income in the event of an identical advantage granted by a resident company to another resident company to which it is linked by such a relationship — Restriction on the freedom of establishment — Justification.#Case C-382/16.

European Union · Court of Justice of the European Union · 31 May 2018

Record· COCELEX 62017CO0481decided

Order of the Court (Sixth Chamber) of 30 May 2018.#Nikolay Yanchev 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.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Aid scheme authorised by the European Commission — Investment aid in the agricultural sector — Tax exemption — Tax relief on corporation tax — Conditions — Refusal to grant individual aid under that aid scheme.#Case C-481/17.

European Union · Court of Justice of the European Union · 30 May 2018

Report· CCCELEX 62016CC0664decided

Opinion of Advocate General Tanchev delivered on 30 May 2018.#Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 and 273 — Scope of the right of deduction — Absence of invoices — Recourse to a court-commissioned expert report — Burden of proof of the right of deduction — Principles of fiscal neutrality and proportionality.#Case C-664/16.

European Union · Court of Justice of the European Union · 30 May 2018

Record· CJCELEX 62017CJ0030decided

Judgment of the Court (Fourth Chamber) of 17 May 2018.#Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation.#Case C-30/17.

European Union · Court of Justice of the European Union · 17 May 2018

Record· CJCELEX 62016CJ0566decided

Judgment of the Court (Fifth Chamber) of 17 May 2018.#Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year.#Case C-566/16.

European Union · Court of Justice of the European Union · 17 May 2018

Report· CCCELEX 62017CC0153decided

Opinion of Advocate General Szpunar delivered on 3 May 2018.#Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 168 and 173 — Deduction of input tax — Vehicle hire purchase transactions — Goods and services used for both taxable transactions and exempt transactions — Origin and scope of the right to deduct — Proportional deduction.#Case C-153/17.

European Union · Court of Justice of the European Union · 3 May 2018

Report· CCCELEX 62016CC0207decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 3 May 2018.#Proceedings brought by Ministerio Fiscal.#Request for a preliminary ruling from the Audiencia Provincial de Tarragona.#Reference for a preliminary ruling — Electronic communications — Processing of personal data — Directive 2002/58/EC — Articles 1 and 3 — Scope — Confidentiality of electronic communications — Protection — Article 5 and Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7 and 8 — Data processed in connection with the provision of electronic communications services — Access of national authorities to the data for the purposes of an investigation — Threshold of seriousness of an offence capable of justifying access to the data.#Case C-207/16.

European Union · Court of Justice of the European Union · 3 May 2018

Report· CCCELEX 62017CC0249decided

Opinion of Advocate General Kokott delivered on 3 May 2018.#Ryanair Ltd v The Revenue Commissioners.#Request for a preliminary ruling from the Supreme Court (Ireland).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Concept of taxable person — Holding company — Deduction of input tax — Expenditure for consultancy services received for the purpose of the acquisition of another company’s shares — Acquiring company’s intention to provide management services to the target company — Those services not provided — Right to deduct VAT charged on the services received.#Case C-249/17.

European Union · Court of Justice of the European Union · 3 May 2018

Report· CCCELEX 62017CC0016decided

Opinion of Advocate General Kokott delivered on 3 May 2018.#TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa).#Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Origin and scope of the right to deduct.#Case C-16/17.

European Union · Court of Justice of the European Union · 3 May 2018

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