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Taxation

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

191 records in EU in 2016

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· TJCELEX 62014TJ0586decided

Judgment of the General Court (Fourth Chamber) of 16 March 2016.#Xinyi PV Products (Anhui) Holdings Ltd v European Commission.#Dumping — Imports of solar glass originating in the People’s Republic of China — Definitive anti-dumping duty — Market Economy Treatment (MET) — Article 2(7)(b) and (c), third indent, of Regulation (EC) No 1225/2009 — Significant distortion arising from the former planned economy system — Tax advantages.#Case T-586/14.

European Union · Court of Justice of the European Union · 16 March 2016

Record· TJCELEX 62014TJ0103decided

Judgment of the General Court (Second Chamber) of 16 March 2016.#Frucona Košice a.s. v European Commission.#State aid — Excise duties — Partial remission of a tax debt in the context of an arrangement — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Rights of the defence — Procedural rights of the interested parties — Private creditor test — Burden of proof.#Case T-103/14.

European Union · Court of Justice of the European Union · 16 March 2016

Record· CJCELEX 62014CJ0179decided

Judgment of the Court (Grand Chamber) of 23 February 2016.#European Commission v Hungary.#Failure of a Member State to fulfil obligations — Directive 2006/123/EC — Articles 14 to 16 — Article 49 TFEU — Freedom of establishment — Article 56 TFEU — Freedom to provide services — Conditions for issuing vouchers entailing a tax advantage which are provided by employers to their employees and may be used for accommodation, leisure and/or meals — Restrictions — Monopoly.#Case C-179/14.

European Union · Court of Justice of the European Union · 23 February 2016

Report· CCCELEX 62014CC0479decided

Opinion of Advocate General Wathelet delivered on 18 February 2016.#Sabine Hünnebeck v Finanzamt Krefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Free movement of capital — Articles 63 TFEU and 65 TFEU — Gift tax — Gift of immovable property situated within national territory — National law providing for a higher tax-free allowance for residents than for non-residents — Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance.#Case C-479/14.

European Union · Court of Justice of the European Union · 18 February 2016

Report· CCCELEX 62014CC0516decided

Opinion of Advocate General Kokott delivered on 18 February 2016.#Barlis 06 – Investimentos Imobiliários e Turísticos 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 — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made.#Case C-516/14.

European Union · Court of Justice of the European Union · 18 February 2016

Report· CCCELEX 62014CC0200decided

Opinion of Advocate General Szpunar delivered on 18 February 2016.#Silvia Georgiana Câmpean v Serviciul Fiscal Municipal Mediaș, anciennement Administrația Finanțelor Publice a Municipiului Mediaș and Administrația Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Reference for a preliminary ruling — Principle of sincere cooperation — Principles of equivalence and effectiveness — National legislation laying down the detailed rules for the repayment of taxes improperly levied with interest — Enforcement of judicial decisions relating to such rights to repayment stemming from the legal order of the Union — Refund payable over a period of five years — Repayment contingent on the existence of funds received from a tax — No possibility of enforcement.#Case C-200/14.

European Union · Court of Justice of the European Union · 18 February 2016

Report· CCCELEX 62014CC0518decided

Opinion of Advocate General Bot delivered on 17 February 2016.#Senatex GmbH v Finanzamt Hannover-Nord.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 167, Article 178(a), Article 179 and Article 226(3) — Deduction of input tax — Invoices not showing a tax number or VAT identification number — Legislation of a Member State excluding the ex tunc correction of an invoice.#Case C-518/14.

European Union · Court of Justice of the European Union · 17 February 2016

Report· CCCELEX 62015CC0300decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 16 February 2016.#Charles Kohll and Sylvie Kohll-Schlesser v Directeur de l'administration des contributions directes.#Request for a preliminary ruling from the Tribunal administratif (Luxembourg).#Reference for a preliminary ruling — Articles 21 TFEU and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities.#Case C-300/15.

European Union · Court of Justice of the European Union · 16 February 2016

Record· QUESTION_WRITTEN_PRIORITYP-8-2016-001116open

Cadre fiscal d'Electrabel

European Union · European Parliament · 5 February 2016

Record· COCELEX 62015CO0194decided

Order of the Court (Sixth Chamber) of 4 February 2016.#Véronique Baudinet and Others v Agenzia delle Entrate - Direzione Provinciale I di Torino.#Request for a preliminary ruling from the Commissione tributaria provinciale di Torino.#Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Article 49 TFEU — Freedom of establishment — Direct taxation — Imposition of dividends — Bilateral agreement on double taxation — Judicial double taxation.#Case C-194/15.

European Union · Court of Justice of the European Union · 4 February 2016

Record· CJCELEX 62013CJ0659decided

Judgment of the Court (Fourth Chamber) of 4 February 2016.#C & J Clark International Ltd v The Commissioners for Her Majesty's Revenue & Customs and Puma SE v Hauptzollamt Nürnberg.#Requests for a preliminary ruling from the First-tier Tribunal (Tax Chamber) and the Finanzgericht München.#References for a preliminary ruling — Admissibility — Dumping — Imports of footwear with uppers of leather originating in China and Vietnam — Validity of Regulation (EC) No 1472/2006 and Implementing Regulation (EU) No 1294/2009 — WTO Anti-Dumping Agreement — Regulation (EC) No 384/96 — Article 2(7) — Determination of dumping — Imports from non-market economy countries — Claims for market economy treatment — Time limit — Article 9(5) and (6) — Claims for individual treatment — Article 17 — Sampling — Article 3(1), (5) and (6), Article 4(1) and Article 5(4) — Cooperation of the Union industry — Article 3(2) and (7) — Determination of injury — Other known factors — Community Customs Code — Article 236(1) and (2) — Repayment of duties not legally owed — Time limit — Unforeseeable circumstances or force majeure — Invalidity of a regulation which imposed anti-dumping duties.#Joined Cases C-659/13 and C-34/14.

European Union · Court of Justice of the European Union · 4 February 2016

Record· TJCELEX 62011TJ0620decided

Judgment of the General Court (Ninth Chamber) of 4 February 2016.#GFKL Financial Services AG v European Commission.#State aid — German tax legislation concerning loss carry-forward to future tax years (Sanierungsklausel) — Decision declaring the aid incompatible with the internal market — Action for annulment — Individual concern — Admissibility — Concept of State aid — Selectivity — Nature and general scheme of the tax system — State resources — Obligation to state reasons — Legitimate expectations.#Case T-620/11.

European Union · Court of Justice of the European Union · 4 February 2016

Record· TJCELEX 62011TJ0287decided

Judgment of the General Court (Ninth Chamber) of 4 February 2016.#Heitkamp BauHolding GmbH v European Commission.#State aid — German tax legislation concerning loss carry-forward to future tax years (Sanierungsklausel) — Decision declaring the aid incompatible with the internal market — Action for annulment — Individual concern — Admissibility — Concept of State aid — Selectivity — Nature and general scheme of the tax system.#Case T-287/11.

European Union · Court of Justice of the European Union · 4 February 2016

Question· QUESTION_WRITTENE-8-2016-000755open

Corporate taxation

European Union · European Parliament · 28 January 2016

Question· QUESTION_WRITTENE-8-2016-000709open

Alcohol taxation review

European Union · European Parliament · 28 January 2016

Record· CJCELEX 62015CJ0064decided

Judgment of the Court (Sixth Chamber) of 28 January 2016.#BP Europa SE v Hauptzollamt Hamburg-Stadt.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — General arrangements for excise duty — Directive 2008/118/EC — Occurrence of an irregularity during a movement of excise goods — Movement of goods under a duty suspension arrangement — Goods missing on delivery — Levying of excise duty in the absence of proof of destruction or loss of the goods.#Case C-64/15.

European Union · Court of Justice of the European Union · 28 January 2016

Report· CCCELEX 62015CC0122decided

Opinion of Advocate General Kokott delivered on 28 January 2016.#Proceedings brought by C.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation.#Case C-122/15.

European Union · Court of Justice of the European Union · 28 January 2016

Report· CCCELEX 62014CC0464decided

Opinion of Advocate General Wathelet delivered on 27 January 2016.#SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Tributário de Lisboa.#Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements.#Case C-464/14.

European Union · Court of Justice of the European Union · 27 January 2016

Record· CJCELEX 62014CJ0335decided

Judgment of the Court (Fifth Chamber) of 21 January 2016.#Les Jardins de Jouvence SCRL v État belge.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling — Taxation — Value Added Tax — Sixth VAT Directive — Exemptions — Article 13A(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable — ‘Supply of services and of goods closely linked to welfare and social security work’ — Organisations recognised as charitable — Serviced residence.#Case C-335/14.

European Union · Court of Justice of the European Union · 21 January 2016

Record· CJCELEX 62015CJ0066decided

Judgment of the Court (Tenth Chamber) of 14 January 2016.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Freedom to provide services — Motor vehicles — Leasing or hiring of a motor vehicle by a resident of a Member State from a supplier established in another Member State — Taxation of that vehicle at the time it is registered in the first Member State — Levy of the full amount of vehicle registration tax.#Case C-66/15.

European Union · Court of Justice of the European Union · 14 January 2016

Report· CCCELEX 62014CC0546decided

Opinion of Advocate General Sharpston delivered on 14 January 2016.#Proceedings brought by Degano Trasporti Sas di Ferrucio Degano & C.#Request for a preliminary ruling from the Tribunale di Udine.#Reference for a preliminary ruling — Taxation — VAT — Article 4(3) TEU — Directive 2006/112/EC — Insolvency — Procedure for an arrangement with creditors — Partial payment of VAT debts.#Case C-546/14.

European Union · Court of Justice of the European Union · 14 January 2016

Report· CCCELEX 62014CC0226decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 January 2016.#Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig.#References for a preliminary ruling from the Finanzgericht Hamburg.#References for a preliminary ruling — Value added tax — Customs warehousing — External transit procedure — Incurrence of a customs debt as a result of non-fulfilment of an obligation — Chargeability of value added tax.#Joined Cases C-226/14 and C-228/14.

European Union · Court of Justice of the European Union · 12 January 2016

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