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186 records in EU in 2019

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Report· CCCELEX 62018CC0026decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 27 February 2019.#Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.#Case C-26/18.

European Union · Court of Justice of the European Union · 27 February 2019

Record· CJCELEX 62016CJ0115_RESdecided

Judgment of the Court (Grand Chamber) of 26 February 2019.#N Luxembourg 1 and Others v Skatteministeriet.#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 · 26 February 2019

Record· TJCELEX 62016TJ0865_RESdecided

Judgment of the General Court (Fourth Chamber) of 26 February 2019.#Fútbol Club Barcelona v European Commission.#State aid — Aid granted by the Spanish authorities in favour of certain professional football clubs — Preferential income tax rate applied to clubs authorised to benefit from the status of non-profit entity — Decision declaring the aid incompatible with the internal market — Freedom of establishment — Advantage.#Case T-865/16.

European Union · Court of Justice of the European Union · 26 February 2019

Record· CJCELEX 62016CJ0116_RESdecided

Judgment of the Court (Grand Chamber) of 26 February 2019.#Skatteministeriet v T Danmark and Y Denmark Aps.#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 · 26 February 2019

Record· CJCELEX 62017CJ0135_RESdecided

Judgment of the Court (Grand Chamber) of 26 February 2019.#X-GmbH v Finanzamt Stuttgart - Körperschaften.#Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification.#Case C-135/17.

European Union · Court of Justice of the European Union · 26 February 2019

Record· TJCELEX 62016TJ0865decided

Judgment of the General Court (Fourth Chamber) of 26 February 2019.#Fútbol Club Barcelona v European Commission.#State aid — Aid granted by the Spanish authorities in favour of certain professional football clubs — Preferential income tax rate applied to clubs authorised to benefit from the status of non-profit entity — Decision declaring the aid incompatible with the internal market — Freedom of establishment — Advantage.#Case T-865/16.

European Union · Court of Justice of the European Union · 26 February 2019

Record· CJCELEX 62016CJ0115decided

Judgment of the Court (Grand Chamber) of 26 February 2019.#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 · 26 February 2019

Record· CJCELEX 62016CJ0116decided

Judgment of the Court (Grand Chamber) of 26 February 2019.#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 · 26 February 2019

Record· CJCELEX 62017CJ0135decided

Judgment of the Court (Grand Chamber) of 26 February 2019.#X-GmbH v Finanzamt Stuttgart - Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification.#Case C-135/17.

European Union · Court of Justice of the European Union · 26 February 2019

Record· TJCELEX 62016TJ0679decided

Judgment of the General Court (Fourth Chamber) of 26 February 2019.#Athletic Club v European Commission.#State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate on the income of the clubs authorised to operate as non-profit organisations — Decision declaring that the aid is incompatible with the internal market — Action for annulment — Interest in bringing proceedings — Admissibility — Infra-State measure — Selective nature — Distortion of competition — Effect on trade between Member States — Alteration to existing aid — Duty to state reasons.#Case T-679/16.

European Union · Court of Justice of the European Union · 26 February 2019

Record· CJCELEX 62017CJ0581decided

Judgment of the Court (Grand Chamber) of 26 February 2019.#Martin Wächtler v Finanzamt Konstanz.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling — Agreement between the European Community and the Swiss Confederation on the free movement of persons — Transfer by a natural person of his domicile from a Member State to Switzerland — Taxation of unrealised capital gains with respect to shares in a company — Direct taxation — Freedom of movement of self-employed persons — Equal treatment.#Case C-581/17.

European Union · Court of Justice of the European Union · 26 February 2019

Record· TJCELEX 62016TJ0131_RESdecided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019.#Kingdom of Belgium and Magnetrol International v European Commission.#State aid — Aid scheme implemented by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Excess profit exemption — Fiscal autonomy of the Member States — Concept of an aid scheme — Further implementing measures.#Cases T-131/16 and T-263/16.

European Union · Court of Justice of the European Union · 14 February 2019

Report· CCCELEX 62017CC0585decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 14 February 2019.#Proceedings brought by Finanzamt Linz and Finanzamt Kirchdorf Perg Steyr.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — State aid — Alteration of an authorised aid scheme — Article 108(3) TFEU — Notification requirement — Standstill obligation subject to approval from the European Commission — Regulation (EU) No 651/2014 — Exemption — Article 58(1) — Temporal scope of the regulation — Article 44(3) — Scope — National legislation laying down a formula for calculating a partial rebate of energy taxes.#Case C-585/17.

European Union · Court of Justice of the European Union · 14 February 2019

Record· TJCELEX 62016TJ0131decided

Judgment of the General Court (Seventh Chamber, Extended Composition) of 14 February 2019.#Kingdom of Belgium and Magnetrol International v European Commission.#State aid — Aid scheme implemented by Belgium — Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering recovery of the aid granted — Tax ruling — Excess profit exemption — Fiscal autonomy of the Member States — Concept of an aid scheme — Further implementing measures.#Cases T-131/16 and T-263/16.

European Union · Court of Justice of the European Union · 14 February 2019

Record· CJCELEX 62017CJ0562decided

Judgment of the Court (Ninth Chamber) of 14 February 2019.#Nestrade SA v Agencia Estatal de la Administración Tributaria (AEAT) and Tribunal Económico-Administrativo Central (TEAC).#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Thirteenth Council Directive 86/560/EEC — Arrangements for the refund of value added tax (VAT) — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number.#Case C-562/17.

European Union · Court of Justice of the European Union · 14 February 2019

Record· CJCELEX 62017CJ0531decided

Judgment of the Court (Ninth Chamber) of 14 February 2019.#Vetsch Int. Transporte GmbH v Zollamt Feldkirch Wolfurt.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/CE — Article 143(1)(d) — Exemptions from VAT on importation — Imports followed by an intra-Community transfer — Subsequent intra-Community supply — Tax evasion — Refusal of the exemption — Conditions.#Case C-531/17.

European Union · Court of Justice of the European Union · 14 February 2019

Record· CJCELEX 62017CJ0434decided

Judgment of the Court (Tenth Chamber) of 13 February 2019.#Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of VAT — Determination of the taxable person liable for VAT — Retroactive application of a derogating measure — Principle of legal certainty.#Case C-434/17.

European Union · Court of Justice of the European Union · 13 February 2019

Report· CCCELEX 62017CC0568decided

Opinion of Advocate General Szpunar delivered on 12 February 2019.#Staatssecretaris van Financiën v L.W. Geelen.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 9(2)(c) and (e) — Directive 2006/112/EC — Article 52(a) — Article 56(1)(k) — Supply of services — Place of taxable transactions — Reference for tax purposes — Live interactive erotic webcam sessions — Entertainment activity — Definition — Place where the services are physically carried out.#Case C-568/17.

European Union · Court of Justice of the European Union · 12 February 2019

Report· CCCELEX 62017CC0591decided

Opinion of Advocate General Wahl delivered on 6 February 2019.#Republic of Austria v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Articles 18, 34, 56 and 92 TFEU — Legislation of a Member State prescribing an infrastructure use charge for passenger vehicles — Situation in which owners of vehicles registered in that Member State qualify for relief from motor vehicle tax in an amount corresponding to that charge.#Case C-591/17.

European Union · Court of Justice of the European Union · 6 February 2019

Report· CCCELEX 62017CC0676decided

Opinion of Advocate General Bobek delivered on 5 February 2019.#Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others.#Request for a preliminary ruling from the Curtea de Apel Ploieşti.#Reference for a preliminary ruling — Principles of EU law — Procedural autonomy — Principles of equivalence and effectiveness — Principle of legal certainty — Res judicata — Recovery of taxes levied by a Member State in breach of EU law — Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law — Request for revision of such a decision — Time limit for submitting that request.#Case C-676/17.

European Union · Court of Justice of the European Union · 5 February 2019

Record· COCELEX 62018CO0373decided

Order of the Court (First Chamber) of 31 January 2019.#Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction.#Case C-373/18.

European Union · Court of Justice of the European Union · 31 January 2019

Record· CJCELEX 62017CJ0165decided

Judgment of the Court (Fourth Chamber) of 24 January 2019.#Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of its principal establishment — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its transactions and those of the principal establishment.#Case C-165/17.

European Union · Court of Justice of the European Union · 24 January 2019

Record· CJCELEX 62017CJ0272decided

Judgment of the Court (Tenth Chamber) of 23 January 2019.#K.M. Zyla v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — Social security contributions — Worker who left the Member State of her employment during the course of the calendar year — Application of the pro rata temporis rule to social security credit.#Case C-272/17.

European Union · Court of Justice of the European Union · 23 January 2019

Report· CCCELEX 62018CC0133decided

Opinion of Advocate General Hogan delivered on 17 January 2019.#Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Tribunal administratif de Montreuil.#Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 20 — Request for additional information made by the Member State of refund — Information to be provided within 1 month of the date on which the request reaches the person to whom it is addressed — Legal nature of that time limit and consequences of the failure to comply with it.#Case C-133/18.

European Union · Court of Justice of the European Union · 17 January 2019

Report· CCCELEX 62017CC0712decided

Opinion of Advocate General Kokott delivered on 17 January 2019.#EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia.#Reference for a preliminary ruling — Value added tax (VAT) — Fictitious transactions — Impossibility of deducting the tax — Obligation on the issuer of an invoice to pay the VAT indicated thereon — Fine in an amount equal to the amount of the improperly deducted VAT — Whether compatible with the principles of VAT neutrality and proportionality.#Case C-712/17.

European Union · Court of Justice of the European Union · 17 January 2019

Report· CCCELEX 62017CC0647decided

Opinion of Advocate General Sharpston delivered on 10 January 2019.#Skatteverket v Srf konsulterna AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 53 — Supply of services in respect of admission to educational events– Place of taxable transactions.#Case C-647/17.

European Union · Court of Justice of the European Union · 10 January 2019

Report· CCCELEX 62017CC0607decided

Opinion of Advocate General Kokott delivered on 10 January 2019.#Skatteverket v Memira Holding AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

European Union · Court of Justice of the European Union · 10 January 2019

Record· CJCELEX 62017CJ0410decided

Judgment of the Court (Ninth Chamber) of 10 January 2019.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling.#Case C-410/17.

European Union · Court of Justice of the European Union · 10 January 2019

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