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Taxation

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

231 records in EU in 2018

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,182United Kingdom · 3,280France · 2,309Germany · 1,804Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62017CJ0182decided

Judgment of the Court (Seventh Chamber) of 22 February 2018.#Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c), Article 9 and Article 13(1) — Treatment as a non-taxable person — Definition of ‘body governed by public law’ — Commercial company 100% owned by a municipality and responsible for performing certain public tasks incumbent on that municipality — Those tasks and their remuneration determined in a contract between the company and the municipality.#Case C-182/17.

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

Report· CCCELEX 62017CC0028decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 21 February 2018.#NN A/S v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — National tax legislation making the transfer of the losses sustained by a permanent establishment, situated on national territory, of a company established in another Member State, to a resident company belonging to the same group, subject to a condition as to the impossibility of using such losses for the purpose of a foreign tax.#Case C-28/17.

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

Record· CJCELEX 62016CJ0628decided

Judgment of the Court (Ninth Chamber) of 21 February 2018.#Kreuzmayr GmbH v Finanzamt Linz.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Successive supplies relating to the same goods — Place of the second supply — Information provided by the first supplier — VAT identification number — Right to deduct — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct.#Case C-628/16.

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

Record· CJCELEX 62016CJ0380decided

Judgment of the Court (Sixth Chamber) of 8 February 2018.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 73 — Taxable amount — Articles 306 to 310 — Special scheme for travel agents — Exclusion from that scheme of sales to taxable undertakings — Overall determination of the taxable amount for a given period — Incompatibility.#Case C-380/16.

European Union · Court of Justice of the European Union · 8 February 2018

Report· CCCELEX 62016CC0685decided

Opinion of Advocate General Wathelet delivered on 7 February 2018.#EV v Finanzamt Lippstadt.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law.#Case C-685/16.

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

Report· CCCELEX 62017CC0030decided

Opinion of Advocate General Bot delivered on 1 February 2018.#Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Tax provisions — Excise duties — Directive 92/83/EEC — Article 3(1) — Alcohol and alcoholic beverages — Beer — Flavoured beer — Degree Plato — Method of calculation.#Case C-30/17.

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

Report· CCCELEX 62017CC0039decided

Opinion of Advocate General Mengozzi delivered on 31 January 2018.#Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures.#Request for a preliminary ruling from the Cour de cassation (France).#Reference for a preliminary ruling — Free movement of goods — Articles 28 and 30 TFEU — Charges having equivalent effect — Article 110 TFEU — Internal taxation — Social solidarity contribution payable by companies — Charge — Basis of assessment — Companies’ overall annual turnover — Directive 2006/112/EC — Article 17 — Transfer of goods to another Member State — Value of the goods transferred — Inclusion in the overall annual turnover.#Case C-39/17.

European Union · Court of Justice of the European Union · 31 January 2018

Report· CCCELEX 62016CC0660decided

Opinion of Advocate General Wahl delivered on 30 January 2018.#Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl.#References for a preliminary ruling from the the Bundesfinanzhof.#References for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of input tax — Conditions — Articles 185 and 186 — Adjustment by the national tax authorities — Conditions.#Joined Cases C-660/16 and C-661/16.

European Union · Court of Justice of the European Union · 30 January 2018

Record· TJCELEX 62016TJ0172decided

Judgment of the General Court (Fifth Chamber) of 26 January 2018.#Centro Clinico e Diagnostico G. B. Morgagni Srl v European Commission.#State aid — Reduced taxes and contributions due from undertakings located in areas affected by natural disasters occurring in Italy — Decision declaring the aid incompatible with the internal market and ordering its recovery — Action for annulment — Potential beneficiary as the holder of an acquired right — Direct and individual concern — Admissibility — Equal treatment — Legitimate expectations.#Case T-172/16.

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

Record· CJCELEX 62015CJ0433decided

Judgment of the Court (Fourth Chamber) of 24 January 2018.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Milk and milk products — Additional levy on milk — Tax years 1995/1996 to 2008/2009 — Regulation (EC) No 1234/2007 — Articles 79, 80 and 83 — Regulation (EC) No 595/2004 — Articles 15 and 17 — Infringement — Lack of effective payment of the levy within the time limits prescribed — Failure of recovery in the event of non-payment of the levy.#Case C-433/15.

European Union · Court of Justice of the European Union · 24 January 2018

Record· TOCELEX 62016TO0845decided

Order of the General Court (Fourth Chamber) of 23 January 2018.#QG v European Commission.#Action for annulment — State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate applied in connection with corporate tax — Decision declaring the aid to be incompatible with the internal market — No interest in bringing proceedings — Manifest inadmissibility.#Case T-845/16.

European Union · Court of Justice of the European Union · 23 January 2018

Record· TOCELEX 62016TO0846decided

Order of the General Court (Fourth Chamber) of 23 January 2018.#QF v European Commission.#Action for annulment — State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate applied in connection with corporate tax — Decision declaring the aid to be incompatible with the internal market — No interest in bringing proceedings — Manifest inadmissibility.#Case T-846/16.

European Union · Court of Justice of the European Union · 23 January 2018

Record· CJCELEX 62016CJ0270decided

Judgment of the Court (Third Chamber) of 18 January 2018.#Carlos Enrique Ruiz Conejero v Ferroser Servicios Auxiliares SA and Ministerio Fiscal.#Request for a preliminary ruling from the Juzgado de lo Social de Cuenca.#Reference for a preliminary ruling — Social policy — Directive 2000/78/EC — Equal treatment in employment and occupation — Article 2(2)(b)(i) — Prohibition of discrimination based on disability — National legislation permitting, subject to certain conditions, the dismissal of an employee by reason of intermittent absences, even where justified — Worker’s absences resulting from illnesses linked to his disability — Difference in treatment based on disability — Indirect discrimination — Whether justified — Combating absenteeism in the workplace — Whether appropriate — Whether proportionate.#Case C-270/16.

European Union · Court of Justice of the European Union · 18 January 2018

Record· CJCELEX 62015CJ0249decided

Judgment of the Court (Ninth Chamber) of 18 January 2018.#Wind 1014 GmbH and Kurt Daell v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justification — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality.#Case C-249/15.

European Union · Court of Justice of the European Union · 18 January 2018

Record· CJCELEX 62016CJ0463decided

Judgment of the Court (Ninth Chamber) of 18 January 2018.#Stadion Amsterdam CV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 77/388/EEC — Third subparagraph of Article 12(3)(a) — Reduced rate of VAT — Annex H, category 7 — Single supply comprised of two distinct elements — Selective application of a reduced rate of VAT to one of those elements — ‘World of Ajax’ tour — Visit to the AFC Ajax museum.#Case C-463/16.

European Union · Court of Justice of the European Union · 18 January 2018

Report· CCCELEX 62016CC0650decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 January 2018.#A/S Bevola and Jens W. Trock ApS v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Article 49 TFEU — Corporation tax — Freedom of establishment — Resident company — Taxable profits — Tax relief — Deduction of losses incurred by resident permanent establishments — Authorised — Deduction of losses incurred by non-resident permanent establishments — Excluded — Exception — Optional scheme of international joint taxation.#Case C-650/16.

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

Record· TJCELEX 62015TJ0747decided

Judgment of the General Court (Third Chamber) of 16 January 2018.#Électricité de France (EDF) v European Commission.#State aid — Aid granted by the French authorities to EDF — Reclassification, as a capital contribution, of accounting provisions created free of tax for the renewal of the high-voltage transmission network — Decision declaring the aid to be incompatible with the internal market — Authority of res judicata — Private investor test.#Case T-747/15.

European Union · Court of Justice of the European Union · 16 January 2018

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