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Taxation

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151 records in EU in 2025

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,154United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Proposal· PCCELEX 52025PC0405open

Proposal for a COUNCIL DECISION on the signing, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD)

European Union · European Commission · 17 July 2025

Proposal· PCCELEX 52025PC0404open

Proposal for a COUNCIL DECISION on the conclusion, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD)

European Union · European Commission · 17 July 2025

Record· CJCELEX 62024CJ0276decided

Judgment of the Court (Eighth Chamber) of 10 July 2025.#KONREO, v. o. s., en qualité d’administrateur judiciaire de la société débitrice FAU s.r.o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality.#Case C-276/24.

European Union · Court of Justice of the European Union · 10 July 2025

Record· CJCELEX 62024CJ0276_SUMdecided

Judgment of the Court (Eighth Chamber) of 10 July 2025.#KONREO, v. o. s., en qualité d’administrateur judiciaire de la société débitrice FAU s.r.o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality.#Case C-276/24.

European Union · Court of Justice of the European Union · 10 July 2025

Record· TJCELEX 62024TJ0534_SUMdecided

Judgment of the General Court (Chamber giving preliminary rulings) of 9 July 2025.#MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices.#Case T-534/24.

European Union · Court of Justice of the European Union · 9 July 2025

Record· TJCELEX 62024TJ0534decided

Judgment of the General Court (Chamber giving preliminary rulings) of 9 July 2025.#MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Osijeku.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices.#Case T-534/24.

European Union · Court of Justice of the European Union · 9 July 2025

Record· COCELEX 62025CO0148_INFdecided

Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(4)(b) – Dual use of energy products – Competence of the Member States – Tax levied in breach of national law – Calculation of interest – Point from which time starts to run.#Case C-148/25.

European Union · Court of Justice of the European Union · 8 July 2025

Record· COCELEX 62025CO0148decided

Order of the Court (Ninth Chamber) of 8 July 2025.#Emscher Aufbereitung GmbH v Hauptzollamt Duisburg.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(4)(b) – Dual use of energy products – Competence of the Member States – Tax levied in breach of national law – Calculation of interest – Point from which time starts to run.#Case C-148/25.

European Union · Court of Justice of the European Union · 8 July 2025

Record· CJCELEX 62023CJ0733_SUMdecided

Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0808_SUMdecided

Judgment of the Court (First Chamber) of 3 July 2025.#Högkullen AB v Skatteverket.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value.#Case C-808/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0605_SUMdecided

Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0808decided

Judgment of the Court (First Chamber) of 3 July 2025.#Högkullen AB v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 72 – Open market value – Article 80 – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value.#Case C-808/23.

European Union · Court of Justice of the European Union · 3 July 2025

Report· CCCELEX 62023CC0796decided

Opinion of Advocate General Kokott delivered on 3 July 2025.#Česká síť s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0605decided

Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0733decided

Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Request for a preliminary ruling from the Аdministrativen sad – Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23.

European Union · Court of Justice of the European Union · 3 July 2025

Record· CJCELEX 62023CJ0776_SUMdecided

Judgment of the Court (Eighth Chamber) of 26 June 2025.#European Commission v Kingdom of Spain and Others.#Appeal – State aid – Article 108(3) TFEU – Tax scheme – Corporate tax provisions enabling companies that are tax resident in Spain to amortise the financial goodwill resulting from the acquisition of shareholdings in companies that are tax resident outside that Member State – Decisions of the European Commission classifying those provisions as a State aid scheme and ordering the recovery of the aid, with the exception of aid relating to direct and indirect shareholdings acquired before a certain date set by the Commission in order to protect legitimate expectations – Subsequent Commission decision ordering the recovery of all aid relating to indirect shareholdings – Legal certainty.#Joined Cases C-776/23 P to C-780/23 P.

European Union · Court of Justice of the European Union · 26 June 2025

Record· CJCELEX 62023CJ0776decided

Judgment of the Court (Eighth Chamber) of 26 June 2025.#European Commission v Kingdom of Spain and Others.#Appeal – State aid – Article 108(3) TFEU – Tax scheme – Corporate tax provisions enabling companies that are tax resident in Spain to amortise the financial goodwill resulting from the acquisition of shareholdings in companies that are tax resident outside that Member State – Decisions of the European Commission classifying those provisions as a State aid scheme and ordering the recovery of the aid, with the exception of aid relating to direct and indirect shareholdings acquired before a certain date set by the Commission in order to protect legitimate expectations – Subsequent Commission decision ordering the recovery of all aid relating to indirect shareholdings – Legal certainty.#Joined Cases C-776/23 P to C-780/23 P.

European Union · Court of Justice of the European Union · 26 June 2025

Record· TJCELEX 62020TJ0510_RESdecided

Judgment of the General Court (First Chamber, Extended Composition) of 25 June 2025.#Fachverband Spielhallen eV and LM v European Commission.#State aid – Tax treatment of operators of public casinos in Germany – Levy on the profits – Deductibility of the amounts paid in respect of that levy from the tax base for corporation and trade tax – Decision not to raise any objections – No serious difficulties – Concept of ‘State aid’ – Selective nature.#Case T-510/20 RENV.

European Union · Court of Justice of the European Union · 25 June 2025

Record· TJCELEX 62020TJ0510decided

Judgment of the General Court (First Chamber, Extended Composition) of 25 June 2025.#Fachverband Spielhallen eV and LM v European Commission.#State aid – Tax treatment of operators of public casinos in Germany – Levy on the profits – Deductibility of the amounts paid in respect of that levy from the tax base for corporation and trade tax – Decision not to raise any objections – No serious difficulties – Concept of ‘State aid’ – Selective nature.#Case T-510/20 RENV.

European Union · Court of Justice of the European Union · 25 June 2025

Record· CJCELEX 62023CJ0785_SUMdecided

Judgment of the Court (Tenth Chamber) of 19 June 2025.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Bulgarian posts“ EAD.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132 – Public postal services – Directive 97/67/EC – Article 12 – Universal postal service provider – Concepts of ‘public postal service’ and ‘public interest service’.#Case C-785/23.

European Union · Court of Justice of the European Union · 19 June 2025

Record· CJCELEX 62023CJ0645_SUMdecided

Judgment of the Court (First Chamber) of 19 June 2025.#Hera Comm SpA v Falconeri Srl.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due.#Case C-645/23.

European Union · Court of Justice of the European Union · 19 June 2025

Record· CJCELEX 62023CJ0785decided

Judgment of the Court (Tenth Chamber) of 19 June 2025.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Bulgarian posts“ EAD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132 – Public postal services – Directive 97/67/EC – Article 12 – Universal postal service provider – Concepts of ‘public postal service’ and ‘public interest service’.#Case C-785/23.

European Union · Court of Justice of the European Union · 19 June 2025

Record· CJCELEX 62023CJ0645decided

Judgment of the Court (First Chamber) of 19 June 2025.#Hera Comm SpA v Falconeri Srl.#Request for a preliminary ruling from the Corte d’appello di Bologna.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Electricity – National legislation establishing a tax additional to the excise duty on electricity – No specific purposes – Additional tax for the benefit of regional and local authorities considered by the national courts to be contrary to Directive 2008/118 – Recovery by the final consumer from the supplier of the tax paid but not due.#Case C-645/23.

European Union · Court of Justice of the European Union · 19 June 2025

Record· CJCELEX 62024CJ0125_SUMdecided

Judgment of the Court (Sixth Chamber) of 12 June 2025.#AA v Allmänna ombudet hos Tullverket.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

European Union · Court of Justice of the European Union · 12 June 2025

Report· CCCELEX 62024CC0137decided

Opinion of Advocate General Ćapeta delivered on 12 June 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

European Union · Court of Justice of the European Union · 12 June 2025

Report· CCCELEX 62024CC0433decided

Opinion of Advocate General Szpunar delivered on 12 June 2025.#Galerie Karsten Greve v Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#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 – Special arrangements for second-hand goods, works of art, collectors’ items and antiques – Taxable dealers – Margin scheme – Article 316(1)(b) – Option to apply the margin scheme – Concept of ‘supply of a work of art by the creator’ – Supply by the creator through a legal person.#Case C-433/24.

European Union · Court of Justice of the European Union · 12 June 2025

Record· CJCELEX 62024CJ0125decided

Judgment of the Court (Sixth Chamber) of 12 June 2025.#AA v Allmänna ombudet hos Tullverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

European Union · Court of Justice of the European Union · 12 June 2025

Record· CJCELEX 62023CJ0685_SUMdecided

Judgment of the Court (Fifth Chamber) of 5 June 2025.#Corner and Border S. A. v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.#Case C-685/23.

European Union · Court of Justice of the European Union · 5 June 2025

Record· CJCELEX 62023CJ0685decided

Judgment of the Court (Fifth Chamber) of 5 June 2025.#Corner and Border S. A. 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 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.#Case C-685/23.

European Union · Court of Justice of the European Union · 5 June 2025

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