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Taxation

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

273 records in EU in 2024

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· COCELEX 62023CO0399decided

Order of the Court (Eighth Chamber) of 6 February 2024.#MB 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 – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Vehicle tax – Second-hand vehicles from other Member States – Percentage reductions linked to depreciation – Calculation on the basis of a cubic capacity component and an environmental component – Application of different reduction percentages to each component of the tax.#Case C-399/23.

European Union · Court of Justice of the European Union · 6 February 2024

Record· COCELEX 62023CO0377_INFdecided

Order of the Court (Seventh Chamber) of 5 February 2024.#DC v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection procedure – Sale of second-hand vehicles to final consumers – Transactions subject to VAT – Articles 73 and 78 – Taxable base – Principle of fiscal neutrality – Incorrect charging of zero-rate VAT – Application of the standard rate of VAT by the tax authority – Inclusion of the VAT due in the sale price.#Case C-377/23.

European Union · Court of Justice of the European Union · 5 February 2024

Record· COCELEX 62023CO0377decided

Order of the Court (Seventh Chamber) of 5 February 2024.#DC v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Tax inspection procedure – Sale of second-hand vehicles to final consumers – Transactions subject to VAT – Articles 73 and 78 – Taxable base – Principle of fiscal neutrality – Incorrect charging of zero-rate VAT – Application of the standard rate of VAT by the tax authority – Inclusion of the VAT due in the sale price.#Case C-377/23.

European Union · Court of Justice of the European Union · 5 February 2024

Report· CCCELEX 62022CC0533decided

Opinion of Advocate General Kokott delivered on 1 February 2024.#SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş.#Request for a preliminary ruling from the Tribunalul Argeş.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Place of supply of services – Concept of a ‘fixed establishment’ – Ability, in terms of human and technical resources, to receive and use the services for its own needs – Services for the manufacture of car seat covers performed by one company on behalf of another company, belonging to the same group and established in another Member State’.#Case C-533/22.

European Union · Court of Justice of the European Union · 1 February 2024

Record· CJCELEX 62022CJ0442decided

Judgment of the Court (Eighth Chamber) of 30 January 2024.#P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.#Case C-442/22.

European Union · Court of Justice of the European Union · 30 January 2024

Record· CJCELEX 62022CJ0442_SUMdecided

Judgment of the Court (Eighth Chamber) of 30 January 2024.#P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.#Case C-442/22.

European Union · Court of Justice of the European Union · 30 January 2024

Record· CJCELEX 62022CJ0722_SUMdecided

Judgment of the Court (Eighth Chamber) of 25 January 2024.#Proceedings brought by Sofiyski gradski sad.#Reference for a preliminary ruling – Area of freedom, justice and security – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Third indent of Article 1 – Concept of ‘instrumentality’ – Article 2(1) – Obligation for Member States to take measures to enable the confiscation of instrumentalities from criminal offences – Vehicle used to transport excise goods without a tax marking in breach of the law.#Case C-722/22.

European Union · Court of Justice of the European Union · 25 January 2024

Record· CJCELEX 62022CJ0722decided

Judgment of the Court (Eighth Chamber) of 25 January 2024.#Proceedings brought by Sofiyski gradski sad.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Area of freedom, justice and security – Judicial cooperation in criminal matters – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Third indent of Article 1 – Concept of ‘instrumentality’ – Article 2(1) – Obligation for Member States to take measures to enable the confiscation of instrumentalities from criminal offences – Vehicle used to transport excise goods without a tax marking in breach of the law.#Case C-722/22.

European Union · Court of Justice of the European Union · 25 January 2024

Report· CCCELEX 62022CC0743decided

Opinion of Advocate General Rantos delivered on 25 January 2024.#DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria.#Request for a preliminary ruling from the Tribunal Supremo (Supreme Court, Spain),.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 5 – Excise duty on mineral oils – Regional rate of excise duties on mineral oils on top of the national rate – Differentiated rates of excise duties in the territory of a Member State according to the region in which the product is consumed.#Case C-743/22.

European Union · Court of Justice of the European Union · 25 January 2024

Record· CJCELEX 62022CJ0791_SUMdecided

Judgment of the Court (Ninth Chamber) of 18 January 2024.#G.A. v Hauptzollamt Braunschweig.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30, first subparagraph – Article 60 – Article 71(1) – Place of taxable transactions – Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State – Place where import VAT is incurred – National provision referring to EU customs legislation.#Case C-791/22.

European Union · Court of Justice of the European Union · 18 January 2024

Proposal· PCCELEX 52024PC0011open

Recommendation for a COUNCIL DECISION to authorise the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of financial account information to improve international tax compliance between the European Union and, respectively, the Swiss Confederation, the Principality of Liechtenstein, the Principality of Andorra, the Principality of Monaco and the Republic of San Marino

European Union · European Commission · 17 January 2024

Record· CJCELEX 62022CJ0433_SUMdecided

Judgment of the Court (Eighth Chamber) of 11 January 2024.#Autoridade Tributária e Aduaneira v HPA – Construções SA.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.#Case C-433/22.

European Union · Court of Justice of the European Union · 11 January 2024

Report· CCCELEX 62023CC0020decided

Opinion of Advocate General Richard de la Tour delivered on 11 January 2024.#SF v MV and Others.#Request for a preliminary ruling from the Tribunal da Relação do Porto.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion.#Case C-20/23.

European Union · Court of Justice of the European Union · 11 January 2024

Record· CJCELEX 62022CJ0537decided

Judgment of the Court (First Chamber) of 11 January 2024.#Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Refusal of the right to deduct – Obligations of the taxable person – Duty of diligence – Burden of proof – Principles of fiscal neutrality and legal certainty – Primacy of EU law – Conflict between the case-law of a national court and EU law.#Case C-537/22.

European Union · Court of Justice of the European Union · 11 January 2024

Record· CJCELEX 62022CJ0433decided

Judgment of the Court (Eighth Chamber) of 11 January 2024.#Autoridade Tributária e Aduaneira v HPA – Construções SA.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.#Case C-433/22.

European Union · Court of Justice of the European Union · 11 January 2024

Record· CJCELEX 62022CJ0537_RESdecided

Judgment of the Court (First Chamber) of 11 January 2024.#Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Refusal of the right of deduction – Obligations of taxable persons – Duty of diligence – Burden of proof – Principles of fiscal neutrality and legal certainty – Primacy of EU law – Conflict between the case-law of a national court and EU law.#Case C-537/22.

European Union · Court of Justice of the European Union · 11 January 2024

Record· COCELEX 62023CO0075_INFdecided

Order of the Court (Ninth Chamber) of 9 January 2024.#Criminal proceedings against M.A.sr and Others.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Acte éclairé – Identical questions – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court which had invalidated a national provision governing the reasons for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-75/23.

European Union · Court of Justice of the European Union · 9 January 2024

Record· COCELEX 62023CO0075decided

Order of the Court (Ninth Chamber) of 9 January 2024.#Criminal proceedings against M.A.sr and Others.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Acte éclairé – Identical questions – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court which had invalidated a national provision governing the reasons for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-75/23.

European Union · Court of Justice of the European Union · 9 January 2024

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