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201 records in EU in 2017

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,169United Kingdom · 3,280France · 2,309Germany · 1,781Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62016CJ0098decided

Judgment of the Court (Seventh Chamber) of 4 May 2017.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification.#Case C-98/16.

European Union · Court of Justice of the European Union · 4 May 2017

Record· CJCELEX 62016CJ0033decided

Judgment of the Court (Eighth Chamber) of 4 May 2017.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 148(d) — Exemption — Supply of services to meet the direct needs of vessels used for navigation on the high seas — Loading and unloading of cargo by a subcontractor on behalf of an intermediary.#Case C-33/16.

European Union · Court of Justice of the European Union · 4 May 2017

Record· CJCELEX 62015CJ0274decided

Judgment of the Court (Fourth Chamber) of 4 May 2017.#European Commission v Grand Duchy of Luxembourg.#Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption from VAT of supplies of services by independent groups of persons to their members — Article 168(a) and Article 178(a) — Right of deduction for the members of the group — Article 14(2)(c) and Article 28 — Actions of a member in his own name and on behalf of the group.#Case C-274/15.

European Union · Court of Justice of the European Union · 4 May 2017

Record· CJCELEX 62015CJ0699decided

Judgment of the Court (First Chamber) of 4 May 2017.#Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration.#Case C-699/15.

European Union · Court of Justice of the European Union · 4 May 2017

Report· CCCELEX 62016CC0039decided

Opinion of Advocate General Kokott delivered on 27 April 2017.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends.#Case C-39/16.

European Union · Court of Justice of the European Union · 27 April 2017

Report· CCCELEX 62015CC0648decided

Opinion of Advocate General Mengozzi delivered on 27 April 2017.#Republic of Austria v Federal Republic of Germany.#Article 273 TFEU — Dispute between Member States submitted to the Court under a special agreement between the parties — Taxation — Bilateral convention for the avoidance of double taxation — Taxation of interest from financial instruments — Definition of ‘debt-claims with participation in profits’.#Case C-648/15.

European Union · Court of Justice of the European Union · 27 April 2017

Record· CJCELEX 62015CJ0469decided

Judgment of the Court (First Chamber) of 27 April 2017.#FSL Holdings and Others v European Commission.#Appeal — Competition — Agreements, decisions and concerted practices — European banana market in Greece, Italy and Portugal — Coordination in the fixing of prices — Admissibility of evidence transmitted by national tax authorities — Rights of the defence — Calculation of the amount of the fine — Scope of judicial review — Classification as an ‘agreement having as its object the restriction of competition’.#Case C-469/15 P.

European Union · Court of Justice of the European Union · 27 April 2017

Record· CJCELEX 62015CJ0564decided

Judgment of the Court (Fourth Chamber) of 26 April 2017.#Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax.#Case C-564/15.

European Union · Court of Justice of the European Union · 26 April 2017

Report· CCCELEX 62016CC0132decided

Opinion of Advocate General Kokott delivered on 6 April 2017.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.#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 — Article 26(1)(b) and Articles 168 and 176 — Deduction of input tax — Services relating to construction or improvement of a property belonging to a third party — Use of services by the third party and by the taxable person — Service supplied free of charge to the third party — Entry of costs incurred for services carried out in the accounts as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the taxable person.#Case C-132/16.

European Union · Court of Justice of the European Union · 6 April 2017

Report· CCCELEX 62016CC0065decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 6 April 2017.#Istanbul Lojistik Ltd v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság.#Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Agreement establishing an association between the European Economic Community and Turkey — Article 9 — Decision No 1/95 of the EC-Turkey Association Council — Articles 4, 5 and 7 — Customs Union — Road transport — Motor vehicle tax — Taxation of heavy goods vehicles registered in Turkey crossing Hungary in transit.#Case C-65/16.

European Union · Court of Justice of the European Union · 6 April 2017

Report· CCCELEX 62015CC0616decided

Opinion of Advocate General Wathelet delivered on 5 April 2017.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemption for services supplied to their members by Independent Groups of Persons — Restriction to independent groups whose members exercise a limited number of professions.#Case C-616/15.

European Union · Court of Justice of the European Union · 5 April 2017

Report· CCCELEX 62016CC0073decided

Opinion of Advocate General Kokott delivered on 30 March 2017.#Peter Puškár v Finančné riaditeľstvo Slovenskej republiky and Kriminálny úrad finančnej správy.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 47 — Directive 95/46/EC — Articles 1, 7 and 13 — Processing of personal data — Article 4(3) TEU — Drawing up of a list of personal data — Subject matter — Tax collection — Fight against tax fraud — Judicial review — Protection of fundamental rights and freedoms — Legal action dependent on a requirement of a prior administrative complaint — Whether that list is permissible as evidence — Rules on the lawfulness of the processing of personal data — Performance of a task carried out in the public interest by the controller.#Case C-73/16.

European Union · Court of Justice of the European Union · 30 March 2017

Record· CJCELEX 62015CJ0497decided

Judgment of the Court (Tenth Chamber) of 22 March 2017.#Euro-Team Kft. and Spirál-Gép Kft v Budapest Rendőrfőkapitánya.#References for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Approximation of laws — Road transport — Tax provisions — Directive 1999/62/EC — Charging of heavy goods vehicles for the use of certain infrastructures — Toll — Member States’ obligation to establish effective, proportionate and dissuasive penalties — Flat-rate fine — Proportionality.#Joined Cases C-497/15 and C-498/15.

European Union · Court of Justice of the European Union · 22 March 2017

Record· CJCELEX 62016CJ0211decided

Judgment of the Court (Seventh Chamber) of 16 March 2017.#Bimotor SpA v Agenzia delle Entrate - Direzione Provinciale II di Torino.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Torino.#Reference for a preliminary ruling — Value added tax — Principle of fiscal neutrality — National legislation laying down a fixed maximum ceiling limiting the amount of refund or compensation of credit or excess value added tax.#Case C-211/16.

European Union · Court of Justice of the European Union · 16 March 2017

Record· CJCELEX 62015CJ0493decided

Judgment of the Court (Seventh Chamber) of 16 March 2017.#Agenzia delle Entrate v Marco Identi.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Taxation — Value added tax — Article 4(3) TEU — Sixth Directive — State aid — Procedure discharging bankrupt natural persons from debts (esdebitazione) — Ineligibility of VAT debts).#Case C-493/15.

European Union · Court of Justice of the European Union · 16 March 2017

Question· QUESTION_ORALO-8-2017-000018open

Taxation of ports

European Union · European Parliament · 13 March 2017

Record· CJCELEX 62015CJ0573decided

Judgment of the Court (Sixth Chamber) of 9 March 2017.#État belge v Oxycure Belgium SA.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators.#Case C-573/15.

European Union · Court of Justice of the European Union · 9 March 2017

Record· CJCELEX 62016CJ0014decided

Judgment of the Court (First Chamber) of 8 March 2017.#Euro Park Service v Ministre des finances et des comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Direct taxation — Companies of different Member States — Common system of taxation — Merger by acquisition — Prior approval of the tax authority — Directive 90/434/EEC — Article 11(1)(a) — Tax evasion or avoidance — Freedom of establishment.#Case C-14/16.

European Union · Court of Justice of the European Union · 8 March 2017

Record· CJCELEX 62015CJ0448decided

Judgment of the Court (Fifth Chamber) of 8 March 2017.#Belgische Staat v Wereldhave Belgium Comm. VA and Others.#Request for a preliminary ruling from the Hof van beroep te Brussel.#Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate.#Case C-448/15.

European Union · Court of Justice of the European Union · 8 March 2017

Report· CCCELEX 62015CC0552decided

Opinion of Advocate General Szpunar delivered on 2 March 2017.#European Commission v Ireland.#Failure of a Member State to fulfil obligations — Freedom to provide services — Motor vehicles — Rental or leasing of a motor vehicle by a resident of one Member State from a supplier established in another Member State — Registration tax — Payment of the full amount of tax at the time of registration — Conditions for refunding tax — Proportionality.#Case C-552/15.

European Union · Court of Justice of the European Union · 2 March 2017

Report· CCCELEX 62016CC0038decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 2 March 2017.#Compass Contract Services Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Value added tax (VAT) — Repayment of overpaid VAT — Right to deduct VAT — Procedures — Principles of equal treatment and fiscal neutrality — Principle of effectiveness — National legislation introducing a limitation period.#Case C-38/16.

European Union · Court of Justice of the European Union · 2 March 2017

Report· CCCELEX 62016CC0151decided

Opinion of Advocate General Kokott delivered on 2 March 2017.#„Vakarų Baltijos laivų statykla“ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(c) — Exemption of energy products used as fuel for the purpose of navigation within European Union waters and to produce electricity on board a craft — Fuel used by a ship to sail from the place where it was built to the port of another Member State for the purpose of taking on its first commercial cargo.#Case C-151/16.

European Union · Court of Justice of the European Union · 2 March 2017

Record· CJCELEX 62015CJ0496decided

Judgment of the Court (Second Chamber) of 2 March 2017.#Alphonse Eschenbrenner v Bundesagentur für Arbeit.#Request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz.#Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7 — Equal treatment — Frontier worker subject to income tax in the Member State of residence — Benefit paid by the Member State of employment in the event of the employer’s insolvency — Detailed rules for the calculation of the insolvency benefit — Notional taking into account of the income tax of the Member State of employment — Insolvency benefit lower than the previous net remuneration — Bilateral convention for the avoidance of double taxation.#Case C-496/15.

European Union · Court of Justice of the European Union · 2 March 2017

Report· CCCELEX 62015CC0605decided

Opinion of Advocate General Kokott delivered on 1 March 2017.#Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to insurance.#Case C-605/15.

European Union · Court of Justice of the European Union · 1 March 2017

Report· CCCELEX 62015CC0326decided

Opinion of Advocate General Kokott delivered on 1 March 2017.#„DNB Bankaˮ AS v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/CE — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to financial services.#Case C-326/15.

European Union · Court of Justice of the European Union · 1 March 2017

Report· CCCELEX 62016CC0036decided

Opinion of Advocate General Kokott delivered on 16 February 2017.#Minister Finansów v Posnania Investment SA.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included.#Case C-36/16.

European Union · Court of Justice of the European Union · 16 February 2017

Report· CCCELEX 62016CC0074decided

Opinion of Advocate General Kokott delivered on 16 February 2017.#Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe.#Request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 4 de Madrid.#Reference for a preliminary ruling –– State aid –– Article 107(1) TFEU –– Meaning of ‘State aid’ — Meaning of ‘undertaking’ and ‘economic activity’ –– Other conditions for the application of Article 107(1) TFEU –– Article 108(1) and (3) TFEU –– Meaning of ‘new aid’ and ‘existing aid’ –– Agreement of 3 January 1979 between the Kingdom of Spain and the Holy See — Tax on construction, installations and works –– Exemption for buildings belonging to the Catholic Church.#Case C-74/16.

European Union · Court of Justice of the European Union · 16 February 2017

Record· CJCELEX 62015CJ0592decided

Judgment of the Court (Fourth Chamber) of 15 February 2017.#Commissioners for Her Majesty's Revenue and Customs v British Film Institute.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States.#Case C-592/15.

European Union · Court of Justice of the European Union · 15 February 2017

Record· CJCELEX 62015CJ0283decided

Judgment of the Court (First Chamber) of 9 February 2017.#X v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Tax legislation — Income tax — National of a Member State receiving income in that Member State and in a non-Member State, and residing in another Member State — Tax advantage to take account of his personal and family circumstances).#Case C-283/15.

European Union · Court of Justice of the European Union · 9 February 2017

Report· CCCELEX 62016CC0026decided

Opinion of Advocate General Mengozzi delivered on 1 February 2017.#Santogal M-Comércio e Reparação de Automóveis Lda 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 — Value added tax (VAT) — Directive 2006/112/EC — Article 138(2)(a) — Conditions for the grant of the exemption for an intra-Community supply of a new means of transport — Purchaser’s residence in the Member State of destination — Temporary registration in the Member State of destination — Risk of tax evasion — Good faith of the vendor — Obligation of diligence on the part of the vendor.#Case C-26/16.

European Union · Court of Justice of the European Union · 1 February 2017

Report· CCCELEX 62016CC0006decided

Opinion of Advocate General Kokott delivered on 19 January 2017.#Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse.#Case C-6/16.

European Union · Court of Justice of the European Union · 19 January 2017

Record· CJCELEX 62015CJ0344decided

Judgment of the Court (Sixth Chamber) of 19 January 2017.#National Roads Authority v The Revenue Commissioners.#Request for a preliminary ruling from the Appeal Commissioners.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 13(1), second subparagraph — Activity of managing road infrastructure and making it available on payment of a toll — Activities engaged in by a body governed by public law acting as a public authority — Presence of private operators — Significant distortions of competition — Existence of actual or potential competition.#Case C-344/15.

European Union · Court of Justice of the European Union · 19 January 2017

Record· CJCELEX 62016CJ0037decided

Judgment of the Court (Eighth Chamber) of 18 January 2017.#Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP).#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Taxable transactions — Concept of ‘supply of services for consideration’ — Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights — Not included.#Case C-37/16.

European Union · Court of Justice of the European Union · 18 January 2017

Record· CJCELEX 62015CJ0471decided

Judgment of the Court (Third Chamber) of 18 January 2017.#Sjelle Autogenbrug I/S v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Taxation — Value added tax –– Directive 2006/112/EC — Special scheme for taxing the profit margin — Concept of ‘second-hand goods’ — Sales of parts removed from end-of-life vehicles.#Case C-471/15.

European Union · Court of Justice of the European Union · 18 January 2017

Record· CJCELEX 62015CJ0189decided

Judgment of the Court (Ninth Chamber) of 18 January 2017.#Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS) - Fondazione Santa Lucia v Cassa conguaglio per il settore elettrico and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Tax reductions — Substantive scope — Incentives in respect of the amounts covering general electricity charges — Article 17 — Energy-intensive businesses — Incentives granted to such businesses in the manufacturing sector alone — Lawfulness.#Case C-189/15.

European Union · Court of Justice of the European Union · 18 January 2017

Report· CCCELEX 62015CC0217decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 12 January 2017.#Criminal proceedings against Massimo Orsi and Luciano Baldetti.#Requests for a preliminary ruling from the Tribunale di Santa Maria Capua Vetere.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 2 and 273 — National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Identity of the accused or penalised person — Absence.#Joined Cases C-217/15 and C-350/15.

European Union · Court of Justice of the European Union · 12 January 2017

Report· CCCELEX 62015CC0682decided

Opinion of Advocate General Wathelet delivered on 10 January 2017.#Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.#Request for a preliminary ruling from the Cour administrative (Luxembourg).#Reference for a preliminary ruling — Directive 2011/16/EU — Administrative cooperation in the field of taxation — Article 1(1) — Article 5 — Request for information sent to a third party — Refusal to respond — Penalty — Concept of ‘foreseeable relevance’ of the information requested — Review by the requested authority — Review by a court — Scope — Charter of Fundamental Rights of the European Union — Article 51 — Implementation of EU law — Article 47 — Right to an effective judicial remedy — Access of the court and of the third party to the request for information sent by the requesting authority.#Case C-682/15.

European Union · Court of Justice of the European Union · 10 January 2017

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