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151 records in EU in 2021

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Record· COCELEX 62020CO0706decided

Order of the Court (Tenth Chamber) of 3 September 2021.#Amoena Ltd 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 – Article 99 of the Rules of Procedure of the Court of Justice – Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 6212 and 9021 – Mastectomy bras – Implementing Regulation (EU) 2017/1167 – Notion of ‘accessories’ – Interpretation of the judgment of 19 December 2019, Amoena (C‑677/18, EU:C:2019:1142).#Case C-706/20.

European Union · Court of Justice of the European Union · 3 September 2021

Record· CJCELEX 62020CJ0169_INFdecided

Judgment of the Court (Ninth Chamber) of 2 September 2021.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations – Article 110 TFEU – Internal taxation – Discriminatory taxation – Prohibition – Second-hand vehicles imported from other Member States – Component of the registration tax calculated on the basis of carbon dioxide emissions – Failure to take into account the depreciation of the vehicle.#Case C-169/20.

European Union · Court of Justice of the European Union · 2 September 2021

Record· CJCELEX 62020CJ0169decided

Judgment of the Court (Ninth Chamber) of 2 September 2021.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations – Article 110 TFEU – Internal taxation – Discriminatory taxation – Prohibition – Second-hand vehicles imported from other Member States – Component of the registration tax calculated on the basis of carbon dioxide emissions – Failure to take into account the depreciation of the vehicle.#Case C-169/20.

European Union · Court of Justice of the European Union · 2 September 2021

Record· CJCELEX 62020CJ0241decided

Judgment of the Court (First Chamber) of 15 July 2021.#BJ v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Freedom of movement for workers – Free movement of capital – Income tax – Legislation for the avoidance of double taxation – Income received in a Member State other than that of residence – Method of calculating the exemption in the Member State of residence – Loss of part of the benefit of certain tax advantages.#Case C-241/20.

European Union · Court of Justice of the European Union · 15 July 2021

Question· QUESTION_WRITTENE-9-2021-003566answered

Tax avoidance by Moderna

European Union · European Parliament · 14 July 2021

Record· TJCELEX 62019TJ0648_INFdecided

Judgment of the General Court (Second Chamber) of 14 July 2021.#Nike European Operations Netherlands BV and Converse Netherlands BV v European Commission.#State aid – Aid implemented by the Netherlands in favour of Nike – Tax rulings – Decision to initiate the formal investigation procedure – Arm’s length principle – Advantage – Selective nature – Equal treatment – Good administration – Inadequate preliminary examination – Serious difficulties – Obligation to state reasons.#Case T-648/19.

European Union · Court of Justice of the European Union · 14 July 2021

Record· CJCELEX 62019CJ0695decided

Judgment of the Court (Fourth Chamber) of 8 July 2021.#Rádio Popular – Electrodomésticos, 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 2006/112/EC – Value added tax (VAT) – Exemptions – Article 135(1)(a) – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Article 174(2) – Right to deduction – Proportional deduction – Extended warranties on household electrical appliances and other computer and telecommunications equipment – Definition of ‘financial transactions’.#Case C-695/19.

European Union · Court of Justice of the European Union · 8 July 2021

Report· CCCELEX 62020CC0156decided

Opinion of Advocate General Kokott delivered on 8 July 2021.#Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.#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 – Article 168 – Right of deduction – Supply of postal services mistakenly exempted – VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction – Not included – Concept of VAT ‘due or paid’.#Case C-156/20.

European Union · Court of Justice of the European Union · 8 July 2021

Record· TJCELEX 62019TJ0680_INFdecided

Judgment of the General Court (First Chamber) of 7 July 2021.#Irish Wind Farmers' Association Clg and Others v European Commission.#State aid – Energy sector – Irish legislation on business property taxation – Method for calculating the amount of the tax owed by fossil fuel electricity producers – Complaint from wind farm operators – Decision finding that there is no State aid – Failure to initiate the formal investigation procedure – Serious difficulties – Procedural rights of the interested parties.#Case T-680/19.

European Union · Court of Justice of the European Union · 7 July 2021

Record· TJCELEX 62019TJ0680decided

Judgment of the General Court (First Chamber) of 7 July 2021.#Irish Wind Farmers' Association Clg and Others v European Commission.#State aid – Energy sector – Irish legislation on business property taxation – Method for calculating the amount of the tax owed by fossil fuel electricity producers – Complaint from wind farm operators – Decision finding that there is no State aid – Failure to initiate the formal investigation procedure – Serious difficulties – Procedural rights of the interested parties.#Case T-680/19.

European Union · Court of Justice of the European Union · 7 July 2021

Report· CCCELEX 62019CC0638decided

Opinion of Advocate General Szpunar delivered on 1 July 2021.#European Commission v European Food SA and Others.#Appeal – State aid – Articles 107 and 108 TFEU – Bilateral Investment Treaty – Arbitration clause – Romania – Accession to the European Union – Repeal of a tax incentives scheme prior to accession – Arbitral award granting payment of damages after accession – European Commission decision declaring that payment to be State aid incompatible with the internal market and ordering its recovery – Competence of the European Commission – Application ratione temporis of EU law – Determination of the date at which the right to receive aid is conferred on the beneficiary – Article 19 TEU – Articles 267 and 344 TFEU – Autonomy of EU law.#Case C-638/19 P.

European Union · Court of Justice of the European Union · 1 July 2021

Report· CCCELEX 62020CC0324decided

Opinion of Advocate General Szpunar delivered on 1 July 2021.#Finanzamt B v X-Beteiligungsgesellschaft mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Supply of services – Article 63 – Chargeability of VAT – Article 64(1) – Concept of ‘supplies which give rise to successive payments’ – One-time supply remunerated by means of payment in instalments – Article 90(1) – Reduction of the taxable amount – Concept of ‘non-payment of the price’.#Case C-324/20.

European Union · Court of Justice of the European Union · 1 July 2021

Record· CJCELEX 62019CJ0521decided

Judgment of the Court (Third Chamber) of 1 July 2021.#CB v Tribunal Económico Administrativo Regional de Galicia.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Galicia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Fraud – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount.#Case C-521/19.

European Union · Court of Justice of the European Union · 1 July 2021

Record· COCELEX 62020CO0081decided

Order of the Court (Seventh Chamber) of 22 June 2021.#SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală and Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Fundamental rights – Principle of ne bis in idem – Both criminal and administrative penalties – Not applicable – Ancillary tax liabilities – Interest on a sum paid by the taxpayer in the context of criminal proceedings.#Case C-81/20.

European Union · Court of Justice of the European Union · 22 June 2021

Record· COCELEX 62020CO0081_INFdecided

Order of the Court (Seventh Chamber) of 22 June 2021.#SC Mitliv Exim SRL v Agenţia Naţională de Administrare Fiscală and Direcţia Generală de Administrare a Marilor Contribuabili.#Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Fundamental rights – Principle of ne bis in idem – Both criminal and administrative penalties – Not applicable – Ancillary tax liabilities – Interest on a sum paid by the taxpayer in the context of criminal proceedings.#Case C-81/20.

European Union · Court of Justice of the European Union · 22 June 2021

Record· CJCELEX 62020CJ0058decided

Judgment of the Court (First Chamber) of 17 June 2021.#K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz.#Requests for a preliminary ruling from the Bundesfinanzgericht.#References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1) – Exemptions – Management of special investment funds – Outsourcing – Services provided by a third party.#Joined Cases C-58/20 and C-59/20.

European Union · Court of Justice of the European Union · 17 June 2021

Record· CJCELEX 62020CJ0182decided

Judgment of the Court (Eighth Chamber) of 3 June 2021.#BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others.#Request for a preliminary ruling from the Curtea de Apel Suceava.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct – Adjustment of deductions – Insolvency proceedings – National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings.#Case C-182/20.

European Union · Court of Justice of the European Union · 3 June 2021

Report· CCCELEX 62019CC0437decided

Opinion of Advocate General Kokott delivered on 3 June 2021.#État du Grand-duché de Luxembourg v L.#Request for a preliminary ruling from the Cour administrative (Luxembourg).#Reference for a preliminary ruling – Administrative cooperation in the field of taxation – Directive 2011/16/EU – Article 1(1), Article 5 and Article 20(2) – Request for information – Decision ordering that information be provided – Refusal to comply with the order – Penalty – ‘Foreseeable relevance’ of the requested information – Absence of identification of the taxpayers concerned individually and by name – Concept of ‘identity of the person under examination or investigation’ – Statement of reasons of the request for information – Scope – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy against the decision ordering that information be provided – Article 52(1) – Limitation – Respect for the essence of the right.#Case C-437/19.

European Union · Court of Justice of the European Union · 3 June 2021

Record· CJCELEX 62019CJ0931decided

Judgment of the Court (Tenth Chamber) of 3 June 2021.#Titanium Ltd v Finanzamt Österreich,.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 43 and 45 – Directive 2006/112/EC, as amended by Directive 2008/8/EC – Articles 44, 45 and 47 – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Letting a property in a Member State – Owner of a property with its registered office on the island of Jersey.#Case C-931/19.

European Union · Court of Justice of the European Union · 3 June 2021

Report· CCCELEX 62020CC0090decided

Opinion of Advocate General Richard de la Tour delivered on 3 June 2021.#Apcoa Parking Danmark A/S v Skatteministeriet.#Request for a preliminary ruling from the Højesteret.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Scope – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions.#Case C-90/20.

European Union · Court of Justice of the European Union · 3 June 2021

Record· CJCELEX 62020CJ0209decided

Judgment of the Court (Third Chamber) of 20 May 2021.#Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Customs union – Assessment of validity – Implementing Regulation (EU) No 1357/2013 – Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Origin of goods whose production involved more than one third country – Concept of ‘last substantial processing or working’.#Case C-209/20.

European Union · Court of Justice of the European Union · 20 May 2021

Report· CCCELEX 62020CC0045decided

Opinion of Advocate General Tanchev delivered on 20 May 2021.#E v Finanzamt N and Z vFinanzamt G.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality.#Joined Cases C-45/20 and C-46/20.

European Union · Court of Justice of the European Union · 20 May 2021

Record· CJCELEX 62020CJ0004decided

Judgment of the Court (First Chamber) of 20 May 2021.#„ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on account of that person’s failure to pay the VAT.#Case C-4/20.

European Union · Court of Justice of the European Union · 20 May 2021

Report· CCCELEX 62020CC0299decided

Opinion of Advocate General Rantos delivered on 20 May 2021.#Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.

European Union · Court of Justice of the European Union · 20 May 2021

Resolution· RSP2021/2691(RSP)rdg1

Business Taxation

European Union · European Parliament · 18 May 2021

Question· QUESTION_WRITTENE-9-2021-002584answered

Plastic tax

European Union · European Parliament · 12 May 2021

Record· CJCELEX 62019CJ0844decided

Judgment of the Court (Second Chamber) of 12 May 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

European Union · Court of Justice of the European Union · 12 May 2021

Record· TJCELEX 62018TJ0516_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of Engie – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference Framework – Finding of a derogation – Comparability of situations – Parent-subsidy arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.

European Union · Court of Justice of the European Union · 12 May 2021

Record· TJCELEX 62018TJ0516decided

Judgment of the General Court (Second Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg and Others v European Commission.#State aid – Aid implemented by Luxembourg in favour of Engie – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax rulings – State resources – Advantage – Combined effect of two tax measures – Participation exemption regime – Taxation of profit distributions – Abuse of law – Selectivity – Reference Framework – Finding of a derogation – Comparability of situations – Parent-subsidy arrangement – Group of companies – Recovery – Indirect harmonisation – Procedural rights – Obligation to state reasons.#Cases T-516/18 and T-525/18.

European Union · Court of Justice of the European Union · 12 May 2021

Record· TJCELEX 62017TJ0816_RESdecided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.

European Union · Court of Justice of the European Union · 12 May 2021

Report· CCCELEX 62020CC0100decided

Opinion of Advocate General Szpunar delivered on 12 May 2021.#XY v Hauptzollamt B.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Taxation of energy products and electricity – Directive 2003/96/EC – Article 17(1)(a) – Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses – Optional reduction – Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive – Payment of interest – Principle of equal treatment.#Case C-100/20 REC.

European Union · Court of Justice of the European Union · 12 May 2021

Record· TJCELEX 62017TJ0816decided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 12 May 2021.#Grand Duchy of Luxembourg , Amazon EU Sàrl and Amazon.com, Inc. v European Commission.#State aid – Aid implemented by Luxembourg in favour of Amazon – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Selective tax advantage – Transfer pricing arrangement – Functional analysis.#Case T-816/17 and T-318/18.

European Union · Court of Justice of the European Union · 12 May 2021

Report· CCCELEX 62019CC0545decided

Opinion of Advocate General Kokott delivered on 6 May 2021.#AllianzGI-Fonds AEVN 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 – Article 63 TFEU – Free movement of capital – Taxation of dividends paid to undertakings for collective investment (UCIs) – Resident and non-resident UCIs – Difference in treatment – Withholding tax imposed solely on dividends paid to non-resident UCIs – Comparability of the situations – Assessment – Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes – None.#Case C-545/19.

European Union · Court of Justice of the European Union · 6 May 2021

Record· CJCELEX 62019CJ0480_SUMdecided

Judgment of the Court (Second Chamber) of 29 April 2021.#Proceedings brought by E.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.#Case C-480/19.

European Union · Court of Justice of the European Union · 29 April 2021

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