Taxation

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39 records in EU in 1988

All countries United States · 53,051 European Union · 5,204 Ireland · 4,382 Austria · 4,130 United Kingdom · 3,280 France · 2,309 Germany · 1,778 Netherlands · 865 Belgium · 1 Search this topic

Records

Directive· LCELEX 31988L0663not in force

Council Directive 88/663/EEC of 21 December 1988 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community

European Union · EUR-Lex · 21 December 1988

Directive· LCELEX 31988L0664not in force

Council Directive 88/664/EEC of 21 December 1988 amending for the ninth time Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international level

European Union · EUR-Lex · 21 December 1988

Report· DCCELEX 51988DC0799open

SECOND REPORT FROM THE COMMISSION on the application of the common system of value added tax, submitted in accordance with Article 34 of the Sixth Directive (77/388/EEC) Of 17 May 1977) (Situation as at 30 June 1987)

European Union · European Commission · 20 December 1988

Record· CJCELEX 61987CJ0230decided

Judgment of the Court of 23 November 1988.#Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.#Common system of value-added tax - Taxable amount - Supplies of goods and services.#Case 230/87.

European Union · Court of Justice of the European Union · 23 November 1988

Report· DCCELEX 51988DC0560open

COMMISSION REPORT ON THE OPERATION IN 1986 OF THE AID MECHANISM INTRODUCED BY THE 20TH COUNCIL DIRECTIVE OF 16 JULY 1985 ( 85/361/EEC ) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: DEROGATIONS IN CONNECTION WITH THE SPECIAL AIDS GRANTED TO CERTAIN FARMERS TO COMPENSATE FOR THE DISMANTLEMENT OF MONETARY COMPENSATORY AMOUNTS APPLYING TO CERTAIN AGRICULTURAL PRODUCTS

European Union · European Commission · 14 October 1988

Proposal· PCCELEX 51988PC0539open

AMENDMENT TO THE PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR THE FIFTH TIME DIRECTIVE 74/651/EEC ON THE TAX RELIEFS TO BE ALLOWED ON THE IMPORTATION OF GOODS IN SMALL CONSIGNMENTS OF A NON-COMMERCIAL CHARACTER WITHIN THE COMMUNITY

European Union · European Commission · 3 October 1988

Proposal· PCCELEX 51988PC0540open

AMENDMENT TO THE PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR THE NINTH TIME DIRECTIVE 69/169/EEC ON THE HARMONIZATION OF PROVISIONS LAID DOWN BY LAW, REGULATION OR ADMINISTRATIVE ACTION RELATING TO EXEMPTION FROM TURNOVER TAX AND EXCISE DUTY ON IMPORTS IN INTERNATIONAL TRAVEL

European Union · European Commission · 30 September 1988

Record· CJCELEX 61986CJ0267decided

Judgment of the Court of 21 September 1988.#Pascal Van Eycke v ASPA NV.#Reference for a preliminary ruling: Vredegerecht Beveren - Belgium.#State measure concerning a tax exemption on imcome from savings deposits - Competition between banks with regard to interest on deposits.#Case 267/86.

European Union · Court of Justice of the European Union · 21 September 1988

Record· CJCELEX 61987CJ0252decided

Judgment of the Court (Sixth Chamber) of 20 September 1988.#Hauptzollamt Hamburg-St. Annen v Wilhelm Kiwall KG.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Customs duty - Double taxation - Smuggling - Transit procedure.#Case 252/87.

European Union · Court of Justice of the European Union · 20 September 1988

Report· CCCELEX 61987CC0230decided

Opinion of Mr Advocate General Cruz Vilaça delivered on 14 July 1988. # Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise. # Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. # Common system of value-added tax - Taxable amount - Supplies of goods and services. # Case 230/87.

European Union · Court of Justice of the European Union · 14 July 1988

Record· CJCELEX 61986CJ0138decided

Judgment of the Court of 12 July 1988.#Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.#References for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.#Sixth Directive on value-added tax - Authorization of derogating measures - Validity.#Joined cases 138/86 and 139/86.

European Union · Court of Justice of the European Union · 12 July 1988

Proposal· PCCELEX 51988PC0398open

Proposal for a COUNCIL DECISION authorizing the Netherlands to apply a measure derogating from Article 21(1)(a) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (presented by the Commission)

European Union · European Commission · 8 July 1988

Report· CCCELEX 61987CC0252decided

Opinion of Mr Advocate General Darmon delivered on 6 July 1988. # Hauptzollamt Hamburg-St. Annen v Wilhelm Kiwall KG. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Customs duty - Double taxation - Smuggling - Transit procedure. # Case 252/87.

European Union · Court of Justice of the European Union · 6 July 1988

Record· CJCELEX 61986CJ0127decided

Judgment of the Court (Fourth Chamber) of 6 July 1988.#Ministère public and Ministre des Finances du royaume de Belgique v Yves Ledoux.#Reference for a preliminary ruling: Cour d'appel de Liège - Belgium.#Value-added tax - Temporary importation of a motor vehicle for business and private use.#Case 127/86.

European Union · Court of Justice of the European Union · 6 July 1988

Record· CJCELEX 61987CJ0240decided

Judgment of the Court (Fifth Chamber) of 29 June 1988.#C. Deville v Administration des impôts.#Reference for a preliminary ruling: Tribunal de grande instance de Lille - France.#National taxes levied in breach of Community law - Limitation of proceedings for recovery after a judgment of the Court.#Case 240/87.

European Union · Court of Justice of the European Union · 29 June 1988

Record· CJCELEX 61986CJ0257decided

Judgment of the Court of 21 June 1988.#Commission of the European Communities v Italian Republic.#Exemption from value-added tax for imports f free samples of low value - Transposition into national law of Directive 77/388/EEC.#Case 257/86.

European Union · Court of Justice of the European Union · 21 June 1988

Record· CJCELEX 61985CJ0416decided

Judgment of the Court of 21 June 1988.#Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.#Value added tax - Zero rating.#Case 416/85.

European Union · Court of Justice of the European Union · 21 June 1988

Record· CJCELEX 61985CJ0415decided

Judgment of the Court of 21 June 1988.#Commission of the European Communities v Ireland.#Value added tax - Zero rating.#Case 415/85.

European Union · Court of Justice of the European Union · 21 June 1988

Directive· LCELEX 31988L0331not in force

Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods

European Union · EUR-Lex · 13 June 1988

Report· CCCELEX 61987CC0240decided

Opinion of Mr Advocate General Sir Gordon Slynn delivered on 31 May 1988. # C. Deville v Administration des impôts. # Reference for a preliminary ruling: Tribunal de grande instance de Lille - France. # National taxes levied in breach of Community law - Limitation of proceedings for recovery after a judgment of the Court. # Case 240/87.

European Union · Court of Justice of the European Union · 31 May 1988

Proposal· PCCELEX 51988PC0298open

Amendments to the proposal for a COUNCIL DIRECTIVE amending for the first time Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals (presented by the Commission pursuant to the third paragraph of Article 149 of the EEC Treaty)

European Union · European Commission · 26 May 1988

Proposal· PCCELEX 51988PC0297open

AMENDED PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR THE FIRST TIME DIRECTIVE 83/182/EEC ON TAX EXEMPTIONS WITHIN THE COMMUNITY FOR CERTAIN MEANS OF TRANSPORT TEMPORARILY IMPORTED INTO ONE MEMBER STATE FROM ANOTHER

European Union · European Commission · 26 May 1988

Proposal· PCCELEX 51988PC0271open

AMENDMENT TO THE PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING FOR THE THIRD TIME DIRECTIVE 83/181/EEC DETERMINING THE SCOPE OF ARTICLE 14 ( 1 ) ( D ) OF DIRECTIVE 77/388/EEC AS REGARDS EXEMPTIONS FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS

European Union · European Commission · 3 May 1988

Record· CJCELEX 61987CJ0076decided

Judgment of the Court (First Chamber) of 28 April 1988.#G. Seguela and A. Lachkar and others v Administration des impôts.#References for a preliminary ruling: Tribunal de grande instance de Saint-Brieuc and Tribunal de grande instance de Nancy - France.#Article 95 - Differential tax on motor vehicles.#Joined cases 76, 86 to 89 and 149/87.

European Union · Court of Justice of the European Union · 28 April 1988

Report· CCCELEX 61986CC0267decided

Opinion of Mr Advocate General Mancini delivered on 28 April 1988. # Pascal Van Eycke v ASPA NV. # Reference for a preliminary ruling: Vredegerecht Beveren - Belgium. # State measure concerning a tax exemption on imcome from savings deposits - Competition between banks with regard to interest on deposits. # Case 267/86.

European Union · Court of Justice of the European Union · 28 April 1988

Report· CCCELEX 61987CC0076decided

Opinion of Mr Advocate General Mischo delivered on 19 April 1988. # G. Seguela and A. Lachkar and others v Administration des impôts. # References for a preliminary ruling: Tribunal de grande instance de Saint-Brieuc and Tribunal de grande instance de Nancy - France. # Article 95 - Differential tax on motor vehicles. # Joined cases 76, 86 to 89 and 149/87.

European Union · Court of Justice of the European Union · 19 April 1988

Record· CJCELEX 61986CJ0104decided

Judgment of the Court of 24 March 1988.#Commission of the European Communities v Italian Republic.#National taxes contrary to Community law - Recovery of undue payment - Proof that taxes have not been passed on in the price of goods - Partial withdrawal after the close of the oral procedure.#Case 104/86.

European Union · Court of Justice of the European Union · 24 March 1988

Report· DCCELEX 51988DC0099open

Second Report by the Commission on the implementation of Council Regulation (EEC, Euratom, ECSC) No 2892/77 of 19 December 1977 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, as last amended and extended by Council Regulation (ECSC, EEC, Euratom) No 3735/85 of 20 December 1985#Proposal for a COUNCIL REGULATION (ECSC, EEC, Euratom) on the definitive uniform arrangements for the collection of VAT own resources#(submitted by the Commission)

European Union · European Commission · 9 March 1988

Record· CJCELEX 61986CJ0165decided

Judgment of the Court (Sixth Chamber) of 8 March 1988.#Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Second and Sixth Directives on value-added tax - Taxation of supplies to employees of a taxable person.#Case 165/86.

European Union · Court of Justice of the European Union · 8 March 1988

Record· CJCELEX 61986CJ0102decided

Judgment of the Court (Sixth Chamber) of 8 March 1988.#Apple and Pear Development Council v Commissioners of Customs and Excise.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Common system of value-added tax - Supply of services effected for consideration.#Case 102/86.

European Union · Court of Justice of the European Union · 8 March 1988

Record· CJCELEX 61986CJ0085decided

Judgment of the Court of 3 March 1988.#Commission of the European Communities v Board of Governors of the European Investment Bank.#Tax withheld from the salaries and pensions of staff of the European Investment Bank.#Case 85/86.

European Union · Court of Justice of the European Union · 3 March 1988

Report· CCCELEX 61986CC0257decided

Opinion of Mr Advocate General Darmon delivered on 1 March 1988. # Commission of the European Communities v Italian Republic. # Exemption from value-added tax for imports f free samples of low value - Transposition into national law of Directive 77/388/EEC. # Case 257/86.

European Union · Court of Justice of the European Union · 1 March 1988

Record· CJCELEX 61986CJ0299decided

Judgment of the Court (Sixth Chamber) of 25 February 1988.#Criminal proceedings against Rainer Drexl.#Reference for a preliminary ruling: Corte d'appello di Genova - Italy.#Turnover tax levied on the importation of goods by private individuals.#Case 299/86.

European Union · Court of Justice of the European Union · 25 February 1988

Report· CCCELEX 61986CC0127decided

Opinion of Mr Advocate General Mischo delivered on 9 February 1988. # Ministère public and Ministre des Finances du royaume de Belgique v Yves Ledoux. # Reference for a preliminary ruling: Cour d'appel de Liège - Belgium. # Value-added tax - Temporary importation of a motor vehicle for business and private use. # Case 127/86.

European Union · Court of Justice of the European Union · 9 February 1988

Record· CJCELEX 61986CJ0036decided

Judgment of the Court of 2 February 1988.#Ministeriet for Skatter og Afgifter v Investeringsforeningen Dansk Sparinvest.#Reference for a preliminary ruling: Højesteret - Denmark.#Indirect taxes on the raising of capital.#Case 36/86.

European Union · Court of Justice of the European Union · 2 February 1988

Report· CCCELEX 61986CC0138decided

Opinion of Mr Advocate General Cruz Vilaça delivered on 27 January 1988. # Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise. # References for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. # Sixth Directive on value-added tax - Authorization of derogating measures - Validity. # Joined cases 138/86 and 139/86.

European Union · Court of Justice of the European Union · 27 January 1988

Report· CCCELEX 61986CC0260decided

Opinion of Mr Advocate General Mischo delivered on 26 January 1988. # Commission of the European Communities v Kingdom of Belgium. # Abolition of reductions in the tax on imcome from immovable assets for officials of the Communities. # Case 260/86.

European Union · Court of Justice of the European Union · 26 January 1988

Proposal· PCCELEX 51988PC0014open

Proposal for a COUNCIL DECISION authorizing the Kingdom of the Netherlands to apply a measure derogating from Article 2 and Article 17 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes (submitted by the Commission)

European Union · European Commission · 15 January 1988

Regulation· RCELEX 31988R0073open

Commission Regulation (EEC) No 73/88 of 12 January 1988 repealing Regulation (EEC) No 63/88 introducing a compensatory tax on import of clementines originating in Cyprus

European Union · EUR-Lex · 13 January 1988