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Taxation

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

225 records in EU in 2023

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,154United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62020CJ0707decided

Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat.#Case C-707/20.

European Union · Court of Justice of the European Union · 16 February 2023

Record· CJCELEX 62020CJ0707_SUMdecided

Judgment of the Court (Third Chamber) of 16 February 2023.#Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat.#Case C-707/20.

European Union · Court of Justice of the European Union · 16 February 2023

Record· CJCELEX 62021CJ0482_SUMdecided

Judgment of the Court (Eighth Chamber) of 9 February 2023.#Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness.#Case C-482/21.

European Union · Court of Justice of the European Union · 9 February 2023

Record· CJCELEX 62021CJ0713_INFdecided

Judgment of the Court (Seventh Chamber) of 9 February 2023.#A v Finanzamt X.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions.#Case C-713/21.

European Union · Court of Justice of the European Union · 9 February 2023

Record· CJCELEX 62021CJ0713decided

Judgment of the Court (Seventh Chamber) of 9 February 2023.#A v Finanzamt X.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Single supply consisting in the stabling and training of horses as well as their participation in competitions – Remuneration by assigning half of the claim to prize money corresponding to the prizes won by horses in competitions.#Case C-713/21.

European Union · Court of Justice of the European Union · 9 February 2023

Report· CCCELEX 62021CC0670decided

Opinion of Advocate General Collins delivered on 9 February 2023.#BA v Finanzamt X.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Taxation – Free movement of capital – Articles 63 to 65 TFEU – Inheritance tax – Movement of capital between Member States and third countries – Immovable property located in a third country – More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area – Restriction – Justification – Housing policy – Effectiveness of fiscal supervision.#Case C-670/21.

European Union · Court of Justice of the European Union · 9 February 2023

Record· CJCELEX 62021CJ0482decided

Judgment of the Court (Eighth Chamber) of 9 February 2023.#Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Taxable amount – Reduction – Insurer paying compensation to policyholders for unpaid debts, including VAT – National legislation denying that insurer, as legal successor, the reduction of the taxable amount – Principle of fiscal neutrality – Principle of effectiveness.#Case C-482/21.

European Union · Court of Justice of the European Union · 9 February 2023

Report· CCCELEX 62022CC0015decided

Opinion of Advocate General Medina delivered on 9 February 2023.#RF v Finanzamt G.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Development cooperation – Direct taxation – Income tax – Exemption granted to employees assigned to development aid projects financed from national budgetary resources – Difference in treatment of employees assigned to a project financed by the European Development Fund – Article 63(1) TFEU – Free movement of capital – Article 4(3) TEU – Duty of sincere cooperation – Facilitating the tasks of the European Union – Articles 208 and 210 TFEU – Development cooperation – Obligation to promote policies in the area of development cooperation – Invocability.#Case C-15/22.

European Union · Court of Justice of the European Union · 9 February 2023

Record· CJCELEX 62021CJ0676_SUMdecided

Judgment of the Court (Eighth Chamber) of 2 February 2023.#Proceedings brought by A.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Motor vehicles – Tax on vehicles – Second-hand vehicles imported from other Member States – Second-hand vehicles exported to other Member States – Refund of that tax on export – Restriction on that refund to vehicles which were put into circulation less than ten years ago.#Case C-676/21.

European Union · Court of Justice of the European Union · 2 February 2023

Record· CJCELEX 62020CJ0649_RESdecided

Judgment of the Court (Fifth Chamber) of 2 February 2023.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P, C-658/20 P and C-662/20 P.

European Union · Court of Justice of the European Union · 2 February 2023

Record· CJCELEX 62021CJ0676decided

Judgment of the Court (Eighth Chamber) of 2 February 2023.#Proceedings brought by A.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Motor vehicles – Tax on vehicles – Second-hand vehicles imported from other Member States – Second-hand vehicles exported to other Member States – Refund of that tax on export – Restriction on that refund to vehicles which were put into circulation less than ten years ago.#Case C-676/21.

European Union · Court of Justice of the European Union · 2 February 2023

Report· CCCELEX 62021CC0615decided

Opinion of Advocate General Rantos delivered on 2 February 2023.#Napfény-Toll Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Value added tax (VAT) – National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings – Repeated tax procedures – Regulation No 2988/95 – Scope – Principles of legal certainty and effectiveness of EU law.#Case C-615/21.

European Union · Court of Justice of the European Union · 2 February 2023

Report· CCCELEX 62021CC0833decided

Opinion of Advocate General Rantos delivered on 2 February 2023.#Endesa Generación SAU v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products used to produce electricity – Derogation – Taxation of energy products for ‘reasons of environmental policy’ – Scope.#Case C-833/21.

European Union · Court of Justice of the European Union · 2 February 2023

Record· CJCELEX 62020CJ0649decided

Judgment of the Court (Fifth Chamber) of 2 February 2023.#Kingdom of Spain and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Condition relating to selectivity – Obligation to state reasons – Principle of the protection of legitimate expectations – Principle of legal certainty – Recovery of the aid.#Joined Cases C-649/20 P, C-658/20 P and C-662/20 P.

European Union · Court of Justice of the European Union · 2 February 2023

Report· CCCELEX 62021CC0461decided

Opinion of Advocate General Pitruzzella delivered on 19 January 2023.#SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax (VAT) – Exemptions – Road carriage transactions directly connected with the import of goods – Rules of evidence – Articles 56 and 57 TFEU – Freedom to provide services – Recovery of VAT by a non-resident – Taxation of consideration paid by way of a tax on the income of non-resident persons – Tax withheld at source by a resident.#Case C-461/21.

European Union · Court of Justice of the European Union · 19 January 2023

Record· CJCELEX 62021CJ0292_SUMdecided

Judgment of the Court (Third Chamber) of 19 January 2023.#Administración General del Estado and Others v Asociación para la Defensa de los Intereses Comunes de las Autoescuelas (AUDICA) and Ministerio Fiscal.#Reference for a preliminary ruling – Directive 2006/123/EC – Services in the internal market – Article 2(2)(d) – Substantive scope – Service in the field of transport – Provision of road safety awareness and re-education courses for the recovery of driving licence points – Concession to operate a public service – Article 15 – Requirements – Division of the relevant territory into five lots – Quantitative and territorial limit on access to the activity concerned – Overriding reasons in the public interest – Whether justified – Road safety – Proportionality – Service of general economic interest.#Case C-292/21.

European Union · Court of Justice of the European Union · 19 January 2023

Record· CJCELEX 62021CJ0292decided

Judgment of the Court (Third Chamber) of 19 January 2023.#Administración General del Estado and Others v Asociación para la Defensa de los Intereses Comunes de las Autoescuelas (AUDICA) and Ministerio Fiscal.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2006/123/EC – Services in the internal market – Article 2(2)(d) – Substantive scope – Service in the field of transport – Provision of road safety awareness and re-education courses for the recovery of driving licence points – Concession to operate a public service – Article 15 – Requirements – Division of the relevant territory into five lots – Quantitative and territorial limit on access to the activity concerned – Overriding reasons in the public interest – Whether justified – Road safety – Proportionality – Service of general economic interest.#Case C-292/21.

European Union · Court of Justice of the European Union · 19 January 2023

Record· COCELEX 62021CO0729_INFdecided

Order of the Court (Ninth Chamber) of 16 January 2023.#W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 2006/112/EC – Value added tax (VAT) – Article 19 – Concept of ‘transfer of a totality of assets or part thereof’ – Contract of sale relating to a shopping centre – Transfer of an undertaking – Partial transfer of the tangible and intangible assets of the undertaking.#Case C-729/21.

European Union · Court of Justice of the European Union · 16 January 2023

Record· COCELEX 62021CO0729decided

Order of the Court (Ninth Chamber) of 16 January 2023.#W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 2006/112/EC – Value added tax (VAT) – Article 19 – Concept of ‘transfer of a totality of assets or part thereof’ – Contract of sale relating to a shopping centre – Transfer of an undertaking – Partial transfer of the tangible and intangible assets of the undertaking.#Case C-729/21.

European Union · Court of Justice of the European Union · 16 January 2023

Report· CCCELEX 62021CC0677decided

Opinion of Advocate General Kokott delivered on 12 January 2023.#Fluvius Antwerpen v MX.#Request for a preliminary ruling from the Vredegerecht te Antwerpen.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Concept of ‘supply of goods for consideration’ – Article 9(1) – Economic activity – Article 14(1) and (2)(a) – Supply of goods – Unlawful consumption of electricity – Principle of neutrality of VAT – Charging the consumer for compensation including the price of the electricity consumed – Regional legislation of a Member State – Taxable person – Sui generis entity mandated by municipalities – Concept of ‘body governed by public law’ – Directive 2006/112/EC – Article 13(1), third subparagraph, and Annex I – Principle of taxability of electricity distribution – Concept of ‘negligible activity’.#Case C-677/21.

European Union · Court of Justice of the European Union · 12 January 2023

Record· COCELEX 62022CO0289_SUMdecided

Order of the Court (Fifth Chamber) of 9 January 2023.#A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Tax evasion – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue.#Case C-289/22.

European Union · Court of Justice of the European Union · 9 January 2023

Record· COCELEX 62022CO0289decided

Order of the Court (Fifth Chamber) of 9 January 2023.#A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Tax evasion – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue.#Case C-289/22.

European Union · Court of Justice of the European Union · 9 January 2023

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