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Taxation

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234 records in EU in 2021

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,155United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· TJCELEX 62020TJ0259_RESdecided

Judgment of the General Court (Tenth Chamber, Extended Composition) of 17 February 2021.#Ryanair DAC v European Commission.#State aid – French air-transport market – Deferral of payment of civil aviation tax and solidarity tax on airline tickets due on a monthly basis during the period from March to December 2020 in the context of the Covid-19 pandemic – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Free provision of services – Equal treatment – Criterion of holding a licence issued by the French authorities – Proportionality – Article 107(2)(b) TFEU – Duty to state reasons.#Case T-259/20.

European Union · Court of Justice of the European Union · 17 February 2021

Record· TJCELEX 62020TJ0259decided

__[no-tr-for:arret-t-10-g]__ of 17 February 2021.#Ryanair DAC v European Commission.#State aid – French air transport market – Deferral of payment of civil aviation tax and solidarity tax on airline tickets due on a monthly basis during the period from March to December 2020 in the context of the Covid-19 pandemic – Decision not to raise any objections – Aid intended to make good the damage caused by an exceptional occurrence – Free provision of services – Equal treatment – Criterion of holding a licence issued by the French authorities – Proportionality – Article 107(2)(b) TFEU – Duty to state reasons.#Case T-259/20.

European Union · Court of Justice of the European Union · 17 February 2021

Record· CJCELEX 62019CJ0760decided

Judgment of the Court (Ninth Chamber) of 4 February 2021.#JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Headings 8472 and 9031 – Bank note validator and cash boxes – Device intended to be integrated in a host device and connected to an external control centre – Implementing Regulation (EU) 2016/1760 – Validity.#Case C-760/19.

European Union · Court of Justice of the European Union · 4 February 2021

Record· CJCELEX 62019CJ0787_INFdecided

Judgment of the Court (Sixth Chamber) of 27 January 2021.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 310 – Special scheme for travel agents – Application to all types of clients – National legislation excluding travel services that are provided to taxable persons who use those services for their business – Article 73 – Taxable amount – Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period – Incompatibility.#Case C-787/19.

European Union · Court of Justice of the European Union · 27 January 2021

Record· CJCELEX 62019CJ0787decided

Judgment of the Court (Sixth Chamber) of 27 January 2021.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 310 – Special scheme for travel agents – Application to all types of clients – National legislation excluding travel services that are provided to taxable persons who use those services for their business – Article 73 – Taxable amount – Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period – Incompatibility.#Case C-787/19.

European Union · Court of Justice of the European Union · 27 January 2021

Report· CCCELEX 62019CC0786decided

Opinion of Advocate General Rantos delivered on 27 January 2021.#The North of England P & I Association Ltd v Bundeszentralamt für Steuern.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Direct insurance other than life assurance – Second Directive 88/357/EEC – Second indent of Article 2(d) – Directive 92/49/EEC – First subparagraph of Article 46(2) – Taxation of insurance premiums – Concept of ‘Member State where the risk is situated’ – Vehicles of any type – Concept of ‘Member State of registration’ – Insurance of sea-going vessels – Ships entered in the shipping register maintained by one Member State but flying the flag of another Member State or of a third State under a temporary flagging-out authorisation.#Case C-786/19.

European Union · Court of Justice of the European Union · 27 January 2021

Report· CCCELEX 62019CC0844decided

Opinion of Advocate General Kokott delivered on 21 January 2021.#CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.#Case C-844/19.

European Union · Court of Justice of the European Union · 21 January 2021

Report· CCCELEX 62019CC0055decided

Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Prosegur Compañía de Seguridad, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-55/19 P.

European Union · Court of Justice of the European Union · 21 January 2021

Report· CCCELEX 62019CC0054decided

Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Axa Mediterranean Holding, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-54/19 P.

European Union · Court of Justice of the European Union · 21 January 2021

Report· CCCELEX 62019CC0050decided

Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Sigma Alimentos Exterior, SL v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-50/19 P.

European Union · Court of Justice of the European Union · 21 January 2021

Report· CCCELEX 62019CC0052decided

Opinion of Advocate General Pitruzzella delivered on 21 January 2021.#Banco Santander, SA v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax system – Corporate tax provisions allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident outside that Member State – Concept of ‘State aid’ – Condition relating to selectivity – Reference system – Derogation – Difference in treatment – Justification for the difference in treatment.#Case C-52/19 P.

European Union · Court of Justice of the European Union · 21 January 2021

Record· CJCELEX 62019CJ0288_SUMdecided

Arrêt de la Cour (première chambre) du 20 janvier 2021.#QM contre Finanzamt Saarbrücken.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous c) – Prestations de services à titre onéreux – Article 26, paragraphe 1 – Opérations assimilées à des prestations de services à titre onéreux – Article 56, paragraphe 2 – Détermination du lieu de rattachement fiscal – Location de moyens de transport – Mise à disposition de voitures à des employés.#Affaire C-288/19.

European Union · Court of Justice of the European Union · 20 January 2021

Record· CJCELEX 62019CJ0420_SUMdecided

Arrêt de la Cour (première chambre) du 20 janvier 2021.#Maksu- ja Tolliamet contre Heavyinstall OÜ.#Renvoi préjudiciel – Directive 2010/24/UE – Article 16 – Recouvrement des créances relatives aux taxes, impôts, droits et autres mesures – Assistance mutuelle – Demande de mesures conservatoires – Décision judiciaire de l’État membre requérant aux fins de la mise en œuvre de mesures conservatoires – Compétence de la juridiction de l’État membre requis pour apprécier et réévaluer la justification de ces mesures – Principes de confiance mutuelle et de reconnaissance mutuelle.#Affaire C-420/19.

European Union · Court of Justice of the European Union · 20 January 2021

Record· CJCELEX 62019CJ0420decided

Judgment of the Court (First Chamber) of 20 January 2021.#Maksu- ja Tolliamet v Heavyinstall OÜ.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Directive 2010/24/EU – Article 16 – Recovery of claims relating to taxes, duties and other measures – Mutual assistance – Request for precautionary measures – Judicial decision of the applicant Member State for the purpose of implementing precautionary measures – Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures – Principles of mutual trust and of mutual recognition.#Case C-420/19.

European Union · Court of Justice of the European Union · 20 January 2021

Record· CJCELEX 62019CJ0288decided

Judgment of the Court (First Chamber) of 20 January 2021.#QM v Finanzamt Saarbrücken.#Request for a preliminary ruling from the Finanzgericht des Saarlandes.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies of services for consideration – Article 26(1) – Transactions treated as supplies of services for consideration – Article 56(2) – Determination of the point of reference for tax purposes – Hiring of means of transport – Making cars available to employees.#Case C-288/19.

European Union · Court of Justice of the European Union · 20 January 2021

Record· CJCELEX 62019CJ0655decided

Judgment of the Court (Sixth Chamber) of 20 January 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.#Case C-655/19.

European Union · Court of Justice of the European Union · 20 January 2021

Record· TOCELEX 62020TO0034_INFdecided

Order of the General Court (Second Chamber) of 18 January 2021.#Datenlotsen Informationssysteme GmbH v European Commission.#Action for annulment – State aid – Software solutions for universities – Tax advantages and public funding – Formal investigation procedure – Decision classifying the implemented measures as existing aid – Lack of individual concern – No regulatory act – Inadmissibility.#Case T-34/20.

European Union · Court of Justice of the European Union · 18 January 2021

Record· TOCELEX 62020TO0034decided

Order of the General Court (Second Chamber) of 18 January 2021.#Datenlotsen Informationssysteme GmbH v European Commission.#Action for annulment – State aid – Software solutions for universities – Tax advantages and public funding – Formal investigation procedure – Decision classifying the implemented measures as existing aid – Lack of individual concern – No regulatory act – Inadmissibility.#Case T-34/20.

European Union · Court of Justice of the European Union · 18 January 2021

Report· CCCELEX 62019CC0846decided

Opinion of Advocate General Pitruzzella delivered on 14 January 2021.#EQ v Administration de l'Enregistrement, des Domaines et de la TVA.#Request for a preliminary ruling from the Tribunal d'arrondissement.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Economic activity – Supply of services for consideration – Article 2(1)(c) and Article 9(1) – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing.#Case C-846/19.

European Union · Court of Justice of the European Union · 14 January 2021

Record· CJCELEX 62019CJ0063decided

Judgment of the Court (Fifth Chamber) of 14 January 2021.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Directive 2003/96/EC – Taxation of energy products and electricity – Articles 4 and 19 – Regional law adopted by the autonomous region of a Member State – Contribution towards the purchase of petrol and diesel subject to excise duties – Article 6(c) – Exemption from or reduction of excise duty – Concept of ‘refunding all or part of’ the amount of taxation – No evidence of a link between that contribution and excise duties.#Case C-63/19.

European Union · Court of Justice of the European Union · 14 January 2021

Report· CCCELEX 62020CC0004decided

Opinion of Advocate General Kokott delivered on 14 January 2021.#„ALTI“ OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Persons liable for payment of VAT to the public exchequer – Joint and several liability of the recipient of a taxable supply which has exercised its right to deduct VAT knowing that the person liable for payment of that tax would not pay it – Obligation of such a recipient to pay the VAT not paid by the person liable for payment and the default interest due on account of that person’s failure to pay the VAT.#Case C-4/20.

European Union · Court of Justice of the European Union · 14 January 2021

Record· COCELEX 62019CO0108_INFdecided

Order of the Court (Tenth Chamber) of 14 January 2021.#Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 33 – Determination of the place where taxable transactions are carried out – Supply of goods with transport – Supply of goods dispatched or transported by or on behalf of the supplier – Sale through a website – Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier.#Case C-108/19.

European Union · Court of Justice of the European Union · 14 January 2021

Record· COCELEX 62019CO0108decided

Order of the Court (Tenth Chamber) of 14 January 2021.#Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 33 – Determination of the place where taxable transactions are carried out – Supply of goods with transport – Supply of goods dispatched or transported by or on behalf of the supplier – Sale through a website – Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier.#Case C-108/19.

European Union · Court of Justice of the European Union · 14 January 2021

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