Skip to content
PoliticalRepoPoliticalRepo

Subjects · EU

Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

180 records in EU in 2013

All countriesSearch this topic

Records

Report· CCCELEX 62012CC0062decided

Opinion of Advocate General Wathelet delivered on 28 February 2013.#Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff.#Case C‑62/12.

European Union · Court of Justice of the European Union · 28 February 2013

Report· CCCELEX 62011CC0388decided

Opinion of Advocate General Cruz Villalón delivered on 28 February 2013.#Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Request for a preliminary ruling from the Conseil d’État (France).#Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 19 — Deduction of input tax paid — Use of goods and services for both taxable and exempt transactions — Proportional deduction — Calculation of the proportion — Branches established in other Member States and in third States — Not taking their turnover into account.#Case C‑388/11.

European Union · Court of Justice of the European Union · 28 February 2013

Record· CJCELEX 62011CJ0544decided

Judgment of the Court (First Chamber), 28 February 2013.#Helga Petersen and Peter Petersen v Finanzamt Ludwigshafen.#Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz.#Freedom to provide services — Freedom of movement for workers — Legislation of a Member State allowing exemption from taxation on income received for work carried out in another State in the context of development aid — Conditions — Establishment of the employer within the national territory — Refusal where the employer is established in another Member State.#Case C‑544/11.

European Union · Court of Justice of the European Union · 28 February 2013

Record· CJCELEX 62011CJ0399decided

Judgment of the Court (Grand Chamber), 26 February 2013.#Stefano Melloni v Ministerio Fiscal.#Request for a preliminary ruling from the Tribunal Constitucional (Spain).#Police and judicial cooperation in criminal matters — European arrest warrant — Surrender procedures between Member States — Decisions rendered at the end of proceedings in which the person concerned has not appeared in person — Execution of a sentence pronounced in absentia — Possibility of review of the judgment.#Case C‑399/11.

European Union · Court of Justice of the European Union · 26 February 2013

Regulation· RCELEX 32013R0519in force

Commission Regulation (EU) No 519/2013 of 21 February 2013 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, right of establishment and freedom to provide services, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, fisheries, transport policy, energy, taxation, statistics, social policy and employment, environment, customs union, external relations, and foreign, security and defence policy, by reason of the accession of Croatia

European Union · EUR-Lex · 21 February 2013

Record· CJCELEX 62012CJ0018decided

Judgment of the Court (Fifth Chamber), 21 February 2013.#Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Taxation — VAT — Directive 2006/112/EC — Article 132(1)(m) — Exemption — Supply of services closely linked to sport or physical education — Taking part in sporting activities of a non-organised and unsystematic nature — Municipal aquatic park.#Case C‑18/12.

European Union · Court of Justice of the European Union · 21 February 2013

Record· CJCELEX 62011CJ0243decided

Judgment of the Court (First Chamber), 21 February 2013.#RVS Levensverzekeringen NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg te Brussel.#Direct life assurance — Annual tax on assurance transactions — Directive 2002/83/EC — Articles 1(1)(g) and 50 — Definition of ‘Member State of the commitment’ — Assurance undertaking established in the Netherlands — Policyholder having taken out an assurance contract in the Netherlands and transferred his habitual residence to Belgium after the contract was concluded — Freedom to provide services.#Case C‑243/11.

European Union · Court of Justice of the European Union · 21 February 2013

Record· CJCELEX 62011CJ0123decided

Judgment of the Court (Fourth Chamber), 21 February 2013.#A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Freedom of establishment — Article 49 TFEU — Tax legislation — Merger of a parent company established in one Member State with a subsidiary established in another Member State — Deductibility by the parent company of the subsidiary’s losses arising from its activity — Exclusion for non-resident subsidiaries.#Case C‑123/11.

European Union · Court of Justice of the European Union · 21 February 2013

Record· CJCELEX 62012CJ0104decided

Judgment of the Court (First Chamber), 21 February 2013.#Finanzamt Köln-Nord v Wolfram Becker.#Request for a preliminary ruling from the Bundesfinanzhof.#Sixth VAT Directive — Article 17(2)(a) — Right to deduct input tax — Need for a direct and immediate link between an input and an output transaction — Criterion for determining that link — Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing director and main partner of a limited company.#Case C‑104/12.

European Union · Court of Justice of the European Union · 21 February 2013

Proposal· PCCELEX 52013PC0051open

Proposal for a COUNCIL REGULATION adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, transport policy, energy, taxation, statistics, trans-European networks, judiciary and fundamental rights, justice, freedom and security, environment, customs union, external relations, foreign, security and defence policy and institutions, by reason of the accession of Croatia

European Union · European Commission · 8 February 2013

Report· CCCELEX 62012CC0006decided

Opinion of Advocate General Sharpston delivered on 7 February 2013.#P Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#State aid — Articles 107 and 108 TFEU — Condition of ‘selectivity’ — Regulation (EC) No 659/1999 — Article 1(b)(i) — Existing aid — National legislation concerning corporate income tax — Deductibility of losses sustained — Non-deductibility in the case of change of ownership — Authorisation of derogations — Degree of latitude of the tax authorities.#Case C‑6/12.

European Union · Court of Justice of the European Union · 7 February 2013

Report· CCCELEX 62012CC0155decided

Opinion of Advocate General Kokott delivered on 31 January 2013.#Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Directive 2006/112/EC — Articles 44 and 47 — Place where taxable transactions are deemed to be carried out — Place of supply for tax purposes — Concept of ‘supply of services connected with immovable property’ — Complex cross-border service relating to the storage of goods.#Case C‑155/12.

European Union · Court of Justice of the European Union · 31 January 2013

Record· CJCELEX 62011CJ0643decided

Judgment of the Court (Third Chamber), 31 January 2013.#LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entering of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity.#Case C‑643/11.

European Union · Court of Justice of the European Union · 31 January 2013

Record· CJCELEX 62011CJ0642decided

Judgment of the Court (Third Chamber), 31 January 2013.#Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Varna.#Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entry of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity.#Case C‑642/11.

European Union · Court of Justice of the European Union · 31 January 2013

Record· CJCELEX 62011CJ0646decided

Judgment of the Court (Eighth Chamber) of 24 January 2013.#3F, formerly Specialarbejderforbundet i Danmark (SID) v European Commission.#Appeal — State aid — Tax-reduction measures — Seafarers working on board vessels registered in the Danish International Register — Article 88(3) EC — Preliminary examination stage — Commission decision not to raise objections — Action for annulment — Conditions for initiating the formal investigation procedure — Existence of doubts regarding the compatibility of the aid with the common market — Period for the examination.#Case C‑646/11 P.

European Union · Court of Justice of the European Union · 24 January 2013

Record· CJCELEX 62011CJ0073decided

Judgment of the Court (Second Chamber), 24 January 2013.#Frucona Košice a.s. v European Commission.#Appeal — State aid — Cancellation of 65% of a tax debt in a collective bankruptcy procedure — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Private creditor test — Limits of judicial review — Substitution by the General Court of its own grounds for those set out in the contested decision — Manifest error of assessment — Distortion of evidence.#Case C‑73/11 P.

European Union · Court of Justice of the European Union · 24 January 2013

Record· TJCELEX 62000TJ0308(01)decided

Judgment of the General Court (Second Chamber, Extended Composition), 22 January 2013.#Salzgitter AG v European Commission.#State aid — Steel industry — Tax incentives for the development of the border zone between the former German Democratic Republic and the former Czechoslovak Socialist Republic — Non-notified aid — Decision declaring the aid incompatible with the common market — Recovery — Delay — Legal certainty — Calculation of the aid to be repaid — Aid falling within the scope of the ECSC Treaty — Investments for the protection of the environment — Discount rate.#Case T‑308/00 RENV.

European Union · Court of Justice of the European Union · 22 January 2013

Record· CJCELEX 62011CJ0543decided

Judgment of the Court (Eighth Chamber), 17 January 2013.#Woningstichting Maasdriel v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Value added tax — Directive 2006/112/EC — Article 135(1)(k), read in conjunction with Article 12(1) and (3) — Land which has not been built on — Building land — Definitions — Demolition work for the purposes of future construction — Exemption from VAT.#Case C‑543/11.

European Union · Court of Justice of the European Union · 17 January 2013

PreviousPage 4 of 4