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188 records in EU in 2015

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Report· CCCELEX 62014CC0009decided

Opinion of Advocate General Sharpston delivered on 5 March 2015.#Staatssecretaris van Financiën v D.G. Kieback.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Freedom of movement for workers — Tax legislation — Income tax — Income received in a Member State — Non-resident worker — Tax in the State of employment — Conditions.#Case C-9/14.

European Union · Court of Justice of the European Union · 5 March 2015

Report· CCCELEX 62013CC0526decided

Opinion of Advocate General Sharpston delivered on 5 March 2015.#UAB "Fast Bunkering Klaipėda“" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling — Taxation — Value Added Tax (VAT) — Directive 2006/112/EC — Article 148(a) — Supply of goods — Definition — Exemption — Supply of goods for the fuelling and provisioning of vessels used for navigation on the high seas — Supplies to intermediaries acting in their own name.#Case C-526/13.

European Union · Court of Justice of the European Union · 5 March 2015

Record· CJCELEX 62013CJ0553decided

Judgment of the Court (Third Chamber) of 5 March 2015.#Tallinna Ettevõtlusamet v Statoil Fuel & Retail Eesti AS.#Request for a preliminary ruling from the Tallinna Ringkonnakohus.#Reference for a preliminary ruling — Indirect taxation — Excise duties — Directive 2008/118/EC — Article 1(2) — Liquid fuel subject to excise duty — Sales tax — Concept of ‘specific purpose’ — Predetermined allocation — Organisation of public transport within the territory of a city.#Case C-553/13.

European Union · Court of Justice of the European Union · 5 March 2015

Record· CJCELEX 62014CJ0175decided

Judgment of the Court (Sixth Chamber) of 5 March 2015.#Ralph Prankl.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Taxation — Directive 92/12/EEC — General arrangements for products subject to excise duty — Imposition of duty on smuggled goods — Goods released for consumption in one Member State and transported to another Member State — Determination of the competent Member State — Right of the transit State to impose duty on those goods.#Case C-175/14.

European Union · Court of Justice of the European Union · 5 March 2015

Record· TOCELEX 62014TO0826(01)decided

Order of the President of the General Court, 27 February 2015.#Kingdom of Spain v European Commission.#Application for interim measures — State aid — Corporation tax scheme allowing undertakings whose tax domicile is in Spain to amortise the financial goodwill deriving from the acquisition of indirect shareholdings in undertakings whose tax domicile is abroad — Decision declaring the aid incompatible with the internal market and ordering its recovery — Application for suspension of operation of a measure — Prima facie case — Lack of any urgency.#Case T‑826/14 R.

European Union · Court of Justice of the European Union · 27 February 2015

Report· CCCELEX 62013CC0657decided

Opinion of Advocate General Jääskinen delivered on 26 February 2015.#Verder LabTec GmbH & Co. KG v Finanzamt Hilden.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Taxation — Freedom of establishment — Article 49 TFEU — Restrictions — Staggered recovery of tax on unrealised capital gains — Preservation of allocation of powers of taxation between Member States — Proportionality.#Case C-657/13.

European Union · Court of Justice of the European Union · 26 February 2015

Record· CJCELEX 62013CJ0144decided

Judgment of the Court (First Chamber) of 26 February 2015.#VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax — Deductions — Exemptions — Supplies of dental prostheses.#Joined Cases C-144/13, C-154/13 and C-160/13.

European Union · Court of Justice of the European Union · 26 February 2015

Record· CJCELEX 62014CJ0043decided

Judgment of the Court (Second Chamber) of 26 February 2015.#ŠKO–Energo s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Protection of the ozone layer — Scheme for greenhouse gas emission allowance trading within the European Union — Method of allocating allowances — Allocation of allowances free of charge — Application of gift tax to such an allocation.#Case C-43/14.

European Union · Court of Justice of the European Union · 26 February 2015

Record· CJCELEX 62013CJ0559decided

Judgment of the Court (Grand Chamber) of 24 February 2015.#Finanzamt Dortmund-Unna v Josef Grünewald.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Direct taxation — Income tax — Deductibility of support payments made in consideration for a gift by way of anticipated succession — Exclusion of non-residents.#Case C-559/13.

European Union · Court of Justice of the European Union · 24 February 2015

Record· CJCELEX 62013CJ0512decided

Judgment of the Court (Grand Chamber) of 24 February 2015.#C.G. Sopora v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Equal treatment of non-resident workers — Tax advantage consisting in the exemption of reimbursements paid by the employer — Advantage granted on a flat-rate basis — Workers from a Member State other than that of the place of work — Requirement of residence at a certain distance from the border of the Member State of the place of work.#Case C-512/13.

European Union · Court of Justice of the European Union · 24 February 2015

Record· CJCELEX 62013CJ0134decided

Judgment of the Court (Fifth Chamber) of 12 February 2015. # Raytek GmbH and Fluke Europe BV v Commissioners for Her Majesty's Revenue and Customs. # Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. # Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Infrared thermal imagers. # Case C-134/13.

European Union · Court of Justice of the European Union · 12 February 2015

Record· CJCELEX 62013CJ0662decided

Judgment of the Court (Ninth Chamber) of 12 February 2015.#Surgicare - Unidades de Saúde SA v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Transactions constituting an abusive practice — National tax law — Special national procedure where the existence of abusive practices is suspected in the field of taxation — Principles of effectiveness and equivalence.#Case C-662/13.

European Union · Court of Justice of the European Union · 12 February 2015

Report· CCCELEX 62014CC0076decided

Opinion of Advocate General Szpunar delivered on 10 February 2015.#Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership — Neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market.#Case C-76/14.

European Union · Court of Justice of the European Union · 10 February 2015

Record· TJCELEX 62012TJ0500decided

Judgment of the General Court (Ninth Chamber) of 5 February 2015.#Ryanair Ltd v European Commission.#State aid — Irish tax on air passengers — Lower rate for destinations no more than 300 km from Dublin — Decision declaring the aid incompatible with the internal market and ordering its recovery — Advantage — Selective nature — Identification of the beneficiaries of the aid — Article 14 of Regulation (EC) No 659/1999 — Obligation to state reasons.#Case T‑500/12.

European Union · Court of Justice of the European Union · 5 February 2015

Record· COCELEX 62014CO0275decided

Order of the Court (Seventh Chamber) of 5 February 2015.#Jednostka Innowacyjno-Wdrożeniowa Petrol S.C. Paczuski Maciej i Puławski Ryszard v Minister Finansów.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation or energy products — Directive 2003/96/EC — Article 2(3) — Direct effect — Fuel additives coming under heading 3811 of the CN.#Case C-275/14.

European Union · Court of Justice of the European Union · 5 February 2015

Record· TJCELEX 62012TJ0473decided

Judgment of the General Court (Ninth Chamber), 5 February 2015.#(publication by extracts) Aer Lingus Ltd v European Commission.#State aid — Irish tax on air passengers — Lower rate for destinations no more than 300 km from Dublin — Decision declaring the aid incompatible with the internal market and ordering its recovery — Advantage — Selective nature — Identification of the beneficiaries of the aid — Article 14 of Regulation (EC) No 659/1999 — Obligation to state reasons.#Case T‑473/12.

European Union · Court of Justice of the European Union · 5 February 2015

Report· CCCELEX 62013CC0584decided

Opinion of Advocate General Szpunar delivered on 4 February 2015.#Directeur général des finances publiques v Mapfre asistencia compañia internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling — Taxation — Turnover tax — Scope — Exemption — Notion of ‘insurance transactions’ — Notion of ‘supply of services’ — Lump sum for a warranty covering breakdowns of a second-hand vehicle.#Case C-584/13.

European Union · Court of Justice of the European Union · 4 February 2015

Record· CJCELEX 62013CJ0172decided

Judgment of the Court (Grand Chamber) of 3 February 2015.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive.#Case C-172/13.

European Union · Court of Justice of the European Union · 3 February 2015

Question· QUESTION_WRITTENE-8-2015-001346open

OCDE información fiscal

European Union · European Parliament · 30 January 2015

Report· CCCELEX 62013CC0686decided

Opinion of Advocate General Kokott delivered on 22 January 2015.#X AB v Skatteverket.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Holdings for business purposes — Legislation of a Member State exempting capital gains and, by the same token, excluding deduction of capital losses — Transfer by a resident company of shares in a non-resident subsidiary — Capital loss resulting from a currency loss.#Case C-686/13.

European Union · Court of Justice of the European Union · 22 January 2015

Record· COCELEX 62013CO0587decided

Order of the Court (Ninth Chamber) of 15 January 2015.#Banco Bilbao Vizcaya Argentaria, SA and Telefónica SA v European Commission.#Appeal — Aid scheme provided for under Spanish tax legislation — Corporate tax provision which enables undertakings established in Spanish territory to write off the goodwill resulting from the acquisition of a shareholding in undertakings which are not established in that territory — Decision declaring the State aid scheme incompatible with the internal market.#Joined Cases C-587/13 P and C-588/13 P.

European Union · Court of Justice of the European Union · 15 January 2015

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