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Taxation

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201 records in EU in 2018

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 62015CJ0574decided

Judgment of the Court (Grand Chamber) of 2 May 2018.#Criminal proceedings against Mauro Scialdone.#Request for a preliminary ruling from the Tribunale di Varese.#Reference for a preliminary ruling — Value added tax (VAT) — Protection of the European Union’s financial interests — Article 4(3) TEU — Article 325(1) TFEU — Directive 2006/112/EC — PFI Convention — Penalties — Principles of equivalence and effectiveness — Failure to pay, within the time limit prescribed by law, the VAT resulting from an annual tax return — National legislation imposing a custodial sentence only where the amount of unpaid VAT exceeds a certain criminalisation threshold — National legislation imposing a lower criminalisation threshold for a failure to pay withholding income tax.#Case C-574/15.

European Union · Court of Justice of the European Union · 2 May 2018

Record· CJCELEX 62016CJ0233decided

Judgment of the Court (First Chamber) of 26 April 2018.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure — Letter from the Commission stating that no further action will be taken on a complaint — Existing aid.#Case C-233/16.

European Union · Court of Justice of the European Union · 26 April 2018

Record· CJCELEX 62016CJ0234decided

Judgment of the Court (First Chamber) of 26 April 2018.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Consejería de Economía y Hacienda del Principado de Asturias and Consejo de Gobierno del Principado de Asturias.#Requests for a preliminary ruling from the Tribunal Supremo.#References for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure.#Joined Cases C-234/16 and C-235/16.

European Union · Court of Justice of the European Union · 26 April 2018

Record· CJCELEX 62016CJ0236decided

Judgment of the Court (First Chamber) of 26 April 2018.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Diputación General de Aragón.#Request for a preliminary ruling from the Tribunal Supremo.#References for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure.#Case C-236/16.

European Union · Court of Justice of the European Union · 26 April 2018

Record· CJCELEX 62017CJ0081decided

Judgment of the Court (Ninth Chamber) of 26 April 2018.#Zabrus Siret SRL v Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Suceava.#Request for a preliminary ruling from the Curtea de Apel Suceava.#Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Common system of value added tax (VAT) — Deduction of input tax — Right to a refund of VAT — Transactions relating to a tax period that has already been the subject of a tax inspection which has concluded — National legislation — Possibility for the taxable person to correct tax returns which have already been covered by a tax inspection — Precluded — Principle of effectiveness — Fiscal neutrality — Legal certainty.#Case C-81/17.

European Union · Court of Justice of the European Union · 26 April 2018

Record· TJCELEX 62015TJ0554decided

Judgment of the General Court (Ninth Chamber) of 25 April 2018.#Hungary v European Commission.#State aid — Aid granted under the Hungarian Law No XCIV of 2014 on the health contribution of tobacco companies — Aid resulting from a 2014 amendment to the Hungarian Food Chain Act 2008 and the official control thereof — Taxes with progressive annual turnover rates — Decision to open the procedure provided for in Article 108(2) TFEU — Simultaneous adoption of a suspension order — Action for annulment — Severable nature of the suspension order — Interest in bringing proceedings — Admissibility — Obligation to state reasons — Proportionality — Equal treatment — Rights of the defence — Principle of sincere cooperation — Article 11(1) of Regulation (EC) No 659/1999.#Joined Cases T-554/15 and T-555/15.

European Union · Court of Justice of the European Union · 25 April 2018

Record· CJCELEX 62016CJ0580decided

Judgment of the Court (Fourth Chamber) of 19 April 2018.#Firma Hans Bühler KG v Finanzamt de Graz-Stadt.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement.#Case C-580/16.

European Union · Court of Justice of the European Union · 19 April 2018

Report· CCCELEX 62017CC0140decided

Opinion of Advocate General Kokott delivered on 19 April 2018.#Szef Krajowej Administracji Skarbowej v Gmina Ryjewo.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 184 — Deduction of input tax — Adjustment — Immovable property acquired as capital goods — Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT — Public body — Taxable-person status at the time of the taxable transaction.#Case C-140/17.

European Union · Court of Justice of the European Union · 19 April 2018

Question· QUESTION_WRITTENE-8-2018-002157answered

Brexit - digital taxation

European Union · European Parliament · 17 April 2018

Record· COCELEX 62017CO0640decided

Order of the Court (Eighth Chamber) of 17 April 2018.#Luís Manuel dos Santos v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Internal taxation — Prohibition of discriminatory taxation — Article 110 TFEU — Annual road tax for motor vehicles — Setting of tax rate according to the date of first registration of the vehicle in the taxing Member State — Second-hand motor vehicles imported from other Member States — No account taken of the date of first registration in another Member State.#Case C-640/17.

European Union · Court of Justice of the European Union · 17 April 2018

Record· CJCELEX 62017CJ0110decided

Judgment of the Court (Sixth Chamber) of 12 April 2018.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Tax on the income of Belgian residents — Calculation of income from immovable property — Application of two different calculation methods depending on the place in which the immovable property is situated — Calculation on the basis of the cadastral value for immovable property located in Belgium — Calculation based on the actual rental value for immovable property located in another Member State of the European Union or the European Economic Area (EEA) — Difference in treatment — Restriction on the free movement of capital.#Case C-110/17.

European Union · Court of Justice of the European Union · 12 April 2018

Record· CJCELEX 62017CJ0008decided

Judgment of the Court (Seventh Chamber) of 12 April 2018.#Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run.#Case C-8/17.

European Union · Court of Justice of the European Union · 12 April 2018

Record· CJCELEX 62016CJ0532decided

Judgment of the Court (First Chamber) of 11 April 2018.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Limitation of the right to deduct input tax — Adjustment of the deduction of input tax paid — Supply of land — Mischaracterisation as ‘taxable activity’ — Indication of VAT on the initial invoice — Amendment of that indication by the supplier.#Case C-532/16.

European Union · Court of Justice of the European Union · 11 April 2018

Report· CCCELEX 62017CC0108decided

Opinion of Advocate General Mengozzi delivered on 22 March 2018.#UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Vilniaus apygardos administracinis teismas.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied.#Case C-108/17.

European Union · Court of Justice of the European Union · 22 March 2018

Report· CCCELEX 62016CC0648decided

Opinion of Advocate General Wahl delivered on 22 March 2018.#Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Tax adjustment — Method of calculating the taxable amount by extrapolation — Right to deduct VAT — Presumption — Principles of neutrality and proportionality — National law basing the calculation of VAT on presumed turnover.#Case C-648/16.

European Union · Court of Justice of the European Union · 22 March 2018

Report· CCCELEX 62017CC0005decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 21 March 2018.#Commissioners for Her Majesty's Revenue and Customs v DPAS Limited.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Exemption — Article 135(1)(d) — Transactions concerning payments and transfers — Concept — Scope — Dental payment plan by direct debit.#Case C-5/17.

European Union · Court of Justice of the European Union · 21 March 2018

Record· CJCELEX 62016CJ0533decided

Judgment of the Court (Second Chamber) of 21 March 2018.#Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods.#Case C-533/16.

European Union · Court of Justice of the European Union · 21 March 2018

Record· CJCELEX 62015CJ0524decided

Judgment of the Court (Grand Chamber) of 20 March 2018.#Criminal proceedings against Luca Menci.#Request for a preliminary ruling from the Tribunale di Bergamo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Failure to pay VAT due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 50 — Ne bis in idem principle — Criminal nature of the administrative penalty — Existence of the same offence — Article 52(1) — Limitations to the ne bis in idem principle — Conditions.#Case C-524/15.

European Union · Court of Justice of the European Union · 20 March 2018

Record· CJCELEX 62016CJ0355decided

Judgment of the Court (First Chamber) of 15 March 2018.#Christian Picart v Ministre des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Direct taxation — Transfer of the place of residence from a Member State to Switzerland — Taxation of unrealised gains on significant shareholdings in a number of companies established in the Member State of origin at the time of such transfer — Scope of the Agreement.#Case C-355/16.

European Union · Court of Justice of the European Union · 15 March 2018

Question· QUESTION_WRITTENE-8-2018-001413answered

Crypto-currency taxation

European Union · European Parliament · 7 March 2018

Record· CJCELEX 62017CJ0031decided

Arrêt de la Cour (première chambre) du 7 mars 2018.#Cristal Union, venant aux droits de Sucrerie de Toury SA contre Ministre de l'Économie et des Finances.#Renvoi préjudiciel – Directive 2003/96/CE – Taxation des produits énergétiques et de l’électricité – Article 14, paragraphe 1, sous a) – Produits énergétiques à usage de production d’électricité – Obligation d’exonération – Article 15, paragraphe 1, sous c) – Produits énergétiques à usage de production combinée de chaleur et d’énergie – Faculté d’exonération ou de réduction du niveau de taxation – Gaz naturel destiné à la cogénération de chaleur et d’électricité.#Affaire C-31/17.

European Union · Court of Justice of the European Union · 7 March 2018

Record· CJCELEX 62017CJ0159decided

Judgment of the Court (Tenth Chamber) of 7 March 2018.#Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii and A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Revocation of identification for VAT purposes — Obligation to pay VAT collected in the period during which the VAT identification number is revoked — Non-recognition of the right to deduct VAT relating to purchases made during that period.#Case C-159/17.

European Union · Court of Justice of the European Union · 7 March 2018

Report· CCCELEX 62016CC0544decided

Opinion of Advocate General Tanchev delivered on 7 March 2018.#Marcandi 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 — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Issuing of ‘credits’ that can be used to place bids in online auctions — Supply of services for consideration — Preliminary transaction — Article 73 — Taxable amount.#Case C-544/16.

European Union · Court of Justice of the European Union · 7 March 2018

Report· CCCELEX 62017CC0103decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 7 March 2018.#Messer France SAS v Premier ministre and Others.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation.#Case C-103/17.

European Union · Court of Justice of the European Union · 7 March 2018

Report· CCCELEX 62017CC0090decided

Opinion of Advocate General Szpunar delivered on 7 March 2018.#Turbogás Produtora Energética 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 — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Entity producing electricity for its own use — Small producers of electricity — Article 14(1)(a) — Energy products used for the production of electricity — Obligation to exempt.#Case C-90/17.

European Union · Court of Justice of the European Union · 7 March 2018

Report· CCCELEX 62016CC0115decided

Opinion of Advocate General Kokott delivered on 1 March 2018.#N Luxembourg 1 and Others v Skatteministeriet.#Requests for a preliminary ruling from the Østre Landsret and Vestre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source.#Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16.

European Union · Court of Justice of the European Union · 1 March 2018

Report· CCCELEX 62016CC0116decided

Opinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

European Union · Court of Justice of the European Union · 1 March 2018

Report· CCCELEX 62016CC0117decided

Opinion of Advocate General Kokott delivered on 1 March 2018.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

European Union · Court of Justice of the European Union · 1 March 2018

Record· CJCELEX 62017CJ0076decided

Judgment of the Court (Fourth Chamber) of 1 March 2018.#SC Petrotel-Lukoil SA and Maria Magdalena Georgescu v Ministerul Economiei and Others.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling — Charges having an effect equivalent to customs duties — Article 30 TFEU — Internal taxation — Article 110 TFEU — Charge applied to exported petroleum products — Charge not passed on to the consumer — Tax burden for the taxpayer — Reimbursement of the sums paid by the taxpayer.#Case C-76/17.

European Union · Court of Justice of the European Union · 1 March 2018

Record· CJCELEX 62016CJ0307decided

Judgment of the Court (Fifth Chamber) of 28 February 2018.#Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 131 — Article 146(1)(b) — Article 147 — Exemptions on exportation — Article 273 — Legislation of a Member State making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers.#Case C-307/16.

European Union · Court of Justice of the European Union · 28 February 2018

Record· CJCELEX 62016CJ0301decided

Judgment of the Court (Second Chamber) of 28 February 2018.#European Commission v Xinyi PV Products (Anhui) Holdings Ltd.#Appeal — Commercial policy — Dumping — Imports of solar glass originating in China — Regulation (EC) No 1225/2009 — Article 2(7)(b) and (c) — Market Economy Treatment (MET) — Concept of ‘significant distortions carried over from the former non-market economy system’, within the meaning of the third indent of Article 2(7)(c) — Tax incentives.#Case C-301/16 P.

European Union · Court of Justice of the European Union · 28 February 2018

Record· CJCELEX 62016CJ0387decided

Judgment of the Court (Fourth Chamber) of 28 February 2018.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty.#Case C-387/16.

European Union · Court of Justice of the European Union · 28 February 2018

Record· CJCELEX 62016CJ0672decided

Judgment of the Court (Seventh Chamber) of 28 February 2018.#Imofloresmira - Investimentos Imobiliários 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 — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible.#Case C-672/16.

European Union · Court of Justice of the European Union · 28 February 2018

Record· COCELEX 62017CO0125(01)decided

Order of the Court (Ninth Chamber) of 22 February 2018.#Luigi Bisignani v Agenzia delle Entrate - Direzione Provinciale 1 di Roma.#Request for a preliminary ruling from the Commissione tributaria provinciale di Roma.#Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court — Free movement of capital — Articles 64 and 65 TFEU — Directive 2011/16/EU — Cooperation in the field of taxation — Transfer of capital to the Vatican City State — Obligation to declare a transfer of funds sent or received from abroad — Repeal.#Case C-125/17.

European Union · Court of Justice of the European Union · 22 February 2018

Report· CCCELEX 62016CC0665decided

Opinion of Advocate General Bobek delivered on 22 February 2018.#Minister Finansów v Gmina Wrocław.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Supply of goods for consideration — Article 14(1) — Transfer of the right to dispose of tangible property as owner — Article 14(2)(a) — Transfer of the ownership of property belonging to a municipality to the Public Treasury in return for the payment of compensation for the purposes of the construction of a national road — Concept of ‘compensation’ — Transaction subject to VAT.#Case C-665/16.

European Union · Court of Justice of the European Union · 22 February 2018

Record· CJCELEX 62016CJ0398decided

Judgment of the Court (First Chamber) of 22 February 2018.#X BV and X NV v Staatssecretaris van Financiën.#Requests for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Articles 49 and 54 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Advantages linked to the formation of a single tax entity– Exclusion of cross-border groups.#Joined Cases C-398/16 and C-399/16.

European Union · Court of Justice of the European Union · 22 February 2018

Record· CJCELEX 62016CJ0545decided

Judgment of the Court (Sixth Chamber) of 22 February 2018.#Kubota (UK) Limited and EP Barrus 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 — Common Customs Tariff — Tariff headings — Motor vehicles for the transport of goods — Subheadings 8704 10 10 and 8704 21 91 — Regulation (EU) 2015/221 — Validity.#Case C-545/16.

European Union · Court of Justice of the European Union · 22 February 2018

Report· CCCELEX 62017CC0049decided

Opinion of Advocate General Szpunar delivered on 22 February 2018.#Koppers Denmark ApS v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Chargeable event giving rise to taxation — Consumption of energy products produced within the curtilage of an establishment producing energy products — Energy products used for purposes other than as motor fuels or as heating fuels — Consumption of solvent as fuel at the coal tar distillation plant.#Case C-49/17.

European Union · Court of Justice of the European Union · 22 February 2018

Report· CCCELEX 62017CC0031decided

Opinion of Advocate General Tanchev delivered on 22 February 2018.#Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 14(1)(a) — Energy products used for the generation of electricity — Obligation to exempt — Article 15(1)(c) — Energy products used for combined heat and power generation — Option to exempt or reduce the level of taxation — Natural gas intended for use in the cogeneration of heat and electricity.#Case C-31/17.

European Union · Court of Justice of the European Union · 22 February 2018

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