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Taxation

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35 records in EU in 1982

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Records

Directive· LCELEX 31983L0002not in force

Council Directive 83/2/EEC of 30 December 1982 on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel

European Union · EUR-Lex · 30 December 1982

Regulation· RCELEX 31982R3550not in force

Council Regulation (ECSC, EEC, Euratom) No 3550/82 of 28 December 1982 extending the term of validity of Regulation (EEC, Euratom, ECSC) No 2892/77 implementing, in respect of own resources accruing from value added tax, the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources

European Union · EUR-Lex · 28 December 1982

Directive· LCELEX 31982L0877not in force

Council Directive 82/877/EEC of 21 December 1982 amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobaccoh

European Union · EUR-Lex · 21 December 1982

Proposal· PCCELEX 51982PC0835open

AMENDMENT OF THE PROPOSAL FOR A COUNCIL REGULATION ( EEC ) INTRODUCING A TAX ON CATCHES OF SALMON IN THE BALTIC SEA BY COMMUNITY VESSELS

European Union · European Commission · 16 December 1982

Report· CCCELEX 61981CC0266decided

Opinion of Mr Advocate General Reischl delivered on 14 December 1982. # Società Italiana per l'Oleodotto Transalpino (SIOT) v Ministero delle finanze, Ministero della marina mercantile, Circoscrizione doganale di Trieste and Ente autonomo del porto di Trieste. # Reference for a preliminary ruling: Corte suprema di Cassazione - Italy. # Tax treatment of goods in transit - Effects of GATT in the framework of Community law. # Case 266/81.

European Union · Court of Justice of the European Union · 14 December 1982

Proposal· PCCELEX 51982PC0790open

PROPOSAL FOR A COUNCIL DIRECTIVE on a derogation accorded to Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (submitted to the Council by the Commission)

European Union · European Commission · 30 November 1982

Report· DCCELEX 51982DC0768open

Communication from the Commission to the Council concerning the application of Article 30 of the Sixth Council Directive of 17 May 1977 on value added tax to a request for a derogation submitted by the Italian Government

European Union · European Commission · 25 November 1982

Proposal· PCCELEX 51982PC0714open

Proposal for a COUNCIL DIRECTIVEE amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (submitted to the Council by the Commission)

European Union · European Commission · 11 November 1982

Record· CJCELEX 61981CJ0104decided

Judgment of the Court of 26 October 1982.#Hauptzollamt Mainz v C.A. Kupferberg & Cie KG a.A..#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free trade agreements - Tax discrimination.#Case 104/81.

European Union · Court of Justice of the European Union · 26 October 1982

Report· DCCELEX 51982DC0673open

FIFTH REPORT BY THE COMMISSION TO THE COUNCIL on the derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (Council Directive No 69/169/EEC of 28 May 1969 amended by Directives Nos 72/230/EEC of 12 June 1972, 78/1032/EEC, 78/1033/EEC of 19 December 1978, 81/933/EEC of 17 November 1981 and 82/443/EEC of 29 June 1982)

European Union · European Commission · 22 October 1982

Report· DCCELEX 51982DC0570open

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL concerning arrangements for implementing the common system of VAT in Portugal and the tax treatment to be applied to manufactured tobacco in the autonomous regions of the Azores and Madeira

European Union · European Commission · 6 September 1982

Regulation· RCELEX 31982R2151in force

Council Regulation (ECSC, EEC, Euratom) No 2151/82 of 28 July 1982 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities

European Union · EUR-Lex · 28 July 1982

Record· CJCELEX 61981CJ0216decided

Judgment of the Court (Third Chamber) of 15 July 1982.#COGIS (Compagnia Generale Interscambi) v Amministrazione delle Finanze dello Stato.#Reference for a preliminary ruling: Tribunale civile e penale di Milano - Italy.#Tax treatment of whisky.#Case 216/81.

European Union · Court of Justice of the European Union · 15 July 1982

Proposal· PCCELEX 51982PC0443open

PROPOSAL FOR A THIRTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - ARRANGEMENTS FOR THE REFUND OF VALUE ADDED TAX TO TAXABLE PERSONS NOT ESTABLISHED IN COMMUNITY TERRITORY

European Union · European Commission · 15 July 1982

Proposal· PCCELEX 51982PC0412open

Proposal for a COUNCIL REGULATION (ECSC, EEC, EURATOM) amending and extending the term of validity of Regulation (EEC, EURATOM, ECSC) No 2892/77 implementing in respect of own resources accruing from Value Added Tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (submitted to the Council by the Commission)

European Union · European Commission · 9 July 1982

Proposal· PCCELEX 51982PC0402open

PROPOSAL FOR A FOURTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - DEFFERED PAYMENT OF THE TAX PAYABLE ON IMPORTATION BY TAXABLE PERSONS

European Union · European Commission · 5 July 1982

Record· CJCELEX 61981CJ0222decided

Judgment of the Court (First Chamber) of 1 July 1982.#BAZ Bausystem AG v Finanzamt München für Körperschaften.#Reference for a preliminary ruling: Finanzgericht München - Germany.#Value added tax - Interest on account of late payment.#Case 222/81.

European Union · Court of Justice of the European Union · 1 July 1982

Directive· LCELEX 31982L0443not in force

Council Directive 82/443/EEC of 29 June 1982 amending Directives 69/169/EEC and 77/800/EEC as regards the rules governing turnover tax and excise duty applicable in international travel

European Union · EUR-Lex · 29 June 1982

Report· DCCELEX 51982DC0370open

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL Application of Article 27(1 to 4) of the Sixth Council Directive of 17 May 1977 on value added tax: request for a derogation submitted by the Netherlands Government

European Union · European Commission · 17 June 1982

Report· CCCELEX 61978CC0170(01)decided

Opinion of Mr Advocate General Reischl delivered on 16 June 1982. # Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland. # Tax arrangements applying to wine. # Case 170/78.

European Union · Court of Justice of the European Union · 16 June 1982

Report· DCCELEX 51982DC0358open

NEGOTIATIONS FOR THE ACCESSION OF PORTUGAL#PROPOSAL CONCERNING THE INTRODUCTION OF VALUE ADDED TAX IN PORTUGAL (Communication from the Commission to the Council)

European Union · European Commission · 11 June 1982

Record· CJCELEX 61981CJ0255decided

Judgment of the Court (First Chamber) of 10 June 1982.#R.A. Grendel GmbH v Finanzamt für Körperschaften de Hambourg.#Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.#Direct effect of directives - Value-added tax - Exemption.#Case 255/81.

European Union · Court of Justice of the European Union · 10 June 1982

Report· CCCELEX 61981CC0216decided

Opinion of Mr Advocate General Reischl delivered on 10 June 1982. # COGIS (Compagnia Generale Interscambi) v Amministrazione delle Finanze dello Stato. # Reference for a preliminary ruling: Tribunale civile e penale di Milano - Italy. # Tax treatment of whisky. # Case 216/81.

European Union · Court of Justice of the European Union · 10 June 1982

Report· DCCELEX 51982DC0252open

NEGOTIATIONS FOR THE ACCESSION OF SPAIN SEVENTEENTH COMMISSION REPORT TO THE COUNCIL on the examination of Community secondary legislation Supplement to the previous reports concerning acts relating to the following fields: TAXATION APPROXIMATION OF LEGISLATION RIGHT OF ESTABLISHMENT AND FREEDOM TO PROVIDE SERVICES SOCIAL AFFAIRS EXTERNAL RELATIONS (EEC and ECSC)

European Union · European Commission · 1 June 1982

Report· CCCELEX 61981CC0255decided

Opinion of Mr Advocate General Sir Gordon Slynn delivered on 6 May 1982. # R.A. Grendel GmbH v Finanzamt für Körperschaften de Hambourg. # Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. # Direct effect of directives - Value-added tax - Exemption. # Case 255/81.

European Union · Court of Justice of the European Union · 6 May 1982

Report· CCCELEX 61981CC0222decided

Opinion of Mr Advocate General Rozès delivered on 6 May 1982. # BAZ Bausystem AG v Finanzamt München für Körperschaften. # Reference for a preliminary ruling: Finanzgericht München - Germany. # Value added tax - Interest on account of late payment. # Case 222/81.

European Union · Court of Justice of the European Union · 6 May 1982

Report· CCCELEX 61981CC0104decided

Opinion of Mr Advocate General Rozès delivered on 5 May 1982. # Hauptzollamt Mainz v C.A. Kupferberg & Cie KG a.A.. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free trade agreements - Tax discrimination. # Case 104/81.

European Union · Court of Justice of the European Union · 5 May 1982

Record· CJCELEX 61981CJ0015decided

Judgment of the Court of 5 May 1982.#Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal.#Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands.#Turnover tax on the importation of goods supplied by private persons.#Case 15/81.

European Union · Court of Justice of the European Union · 5 May 1982

Record· CJCELEX 61981CJ0017decided

Judgment of the Court (First Chamber) of 29 April 1982.#Pabst & Richarz KG v Hauptzollamt Oldenburg.#Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.#Tax system applicable to spirits.#Case 17/81.

European Union · Court of Justice of the European Union · 29 April 1982

Proposal· PCCELEX 51982PC0185open

Proposal for a COUNDIL DECISION authorizing the Italian Republic to derogate temporarily from the value added tax arrangements in the context of aid to earthquake victims in southern Italy (submitted to the Council by the Commission)

European Union · European Commission · 15 April 1982

Record· CJCELEX 61981CJ0089decided

Judgment of the Court of 1 April 1982.#Staatssecretaris van Financiën v Hong-Kong Trade Development Council.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Refund of value added tax.#Case 89/81.

European Union · Court of Justice of the European Union · 1 April 1982

Report· CCCELEX 61981CC0089decided

Opinion of Mr Advocate General VerLoren van Themaat delivered on 2 March 1982. # Staatssecretaris van Financiën v Hong-Kong Trade Development Council. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Refund of value added tax. # Case 89/81.

European Union · Court of Justice of the European Union · 2 March 1982

Report· CCCELEX 61981CC0017decided

Opinion of Mr Advocate General Rozès delivered on 28 January 1982. # Pabst & Richarz KG v Hauptzollamt Oldenburg. # Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. # Tax system applicable to spirits. # Case 17/81.

European Union · Court of Justice of the European Union · 28 January 1982

Proposal· PCCELEX 51981PC0826open

Proposal for a COUNCIL REGULATION (ECSC, EEC, Euratom) amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities (submitted to the Council by the Commission)

European Union · European Commission · 13 January 1982

Report· DCCELEX 51981DC0806open

FOURTH REPORT BY THE COMMISSION TO THE COUNCIL on the derogation accorded to the Kingdom of Denmark relating to the rules governing turnover tax and excise duty applicable in international travel (Council Directive No 69/169/EEC of 28 May 1969 amended by Directives Nos 72/230/EEC of 12 June 1972, 78/1032/EEC and 78/1033/EEC of 19 December 1978)

European Union · European Commission · 7 January 1982