Proposal· PCCELEX 51989PC0525(01)open
AMENDED PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF TAXES ON CIGARETTES
European Union · European Commission · 19 December 1989
Taxation
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40 records in EU in 1989
All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic
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Proposal· PCCELEX 51989PC0525(02)open
AMENDED PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF TAXES ON MANUFACTURED TOBACCO OTHER THAN CIGARETTES
European Union · European Commission · 19 December 1989
Record· CJCELEX 61987CJ0342decided
Judgment of the Court (Fifth Chamber) of 13 December 1989.#Genius Holding BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Value added tax - Sixth directive 77/388/CEE - Right to deduct VAT.#Case C-342/87.
European Union · Court of Justice of the European Union · 13 December 1989
Report· CCCELEX 61988CC0069decided
Opinion of Mr Advocate General Darmon delivered on 12 December 1989. # H. Krantz GmbH & Co. v Ontvanger der Directe Belastingen and Netherlands State. # Reference for a preliminary ruling: Arrondissementsrechtbank Maastricht - Netherlands. # Free movement of goods - Measures having an effect equivalent to quantitative restrictions on imports - Power of the tax authorities to seize goods sold on instalment terms with reservation of title. # Case C-69/88.
European Union · Court of Justice of the European Union · 12 December 1989
Proposal· PCCELEX 51989PC0614open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE FRENCH REPUBLIC TO APPLY A MEASURE DEROGATING FROM ARTICLE 2 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
European Union · European Commission · 6 December 1989
Proposal· PCCELEX 51989PC0579open
PROPOSAL FOR A COUNCIL REGULATION ( EEC ) LAYING DOWN DETAILED RULES FOR ABOLISHING THE TAXATION ARRANGEMENTS FOR WINE PRODUCED IN THE GRAND DUCHY OF LUXEMBOURG
European Union · European Commission · 24 November 1989
Directive· LCELEX 31989L0604not in force
Council Directive 89/604/EEC of 23 November 1989 amending Directive 83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals
European Union · EUR-Lex · 23 November 1989
Report· CCCELEX 61988CC0320decided
Opinion of Mr Advocate General Van Gerven delivered on 9 November 1989. # Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Value added tax - Interpretation of Article 5 (1) of the Sixth VAT Directive - Supply of immovable property - Transfer of economic ownership. # Case C-320/88.
European Union · Court of Justice of the European Union · 9 November 1989
Record· CJCELEX 61987CJ0231decided
Judgment of the Court of 17 October 1989.#Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.#References for a preliminary ruling: Commissione tributaria di secondo grado di Piacenza and Commissione tributaria di primo grado di Piacenza - Italy.#Value-added tax - Concept of taxable person - Public bodies.#Joined cases 231/87 and 129/88.
European Union · Court of Justice of the European Union · 17 October 1989
Proposal· PCCELEX 51989PC0331(02)open
PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 69/169/EEC TO INCREASE IN REAL TERMS THE TAX PAID ALLOWANCES IN INTRA-COMMUNITY TRAVEL
European Union · European Commission · 26 July 1989
Directive· LCELEX 31989L0465not in force
Eighteenth Council Directive 89/465/EEC of 18 July 1989 on the harmonization of the laws of the Member States relating to turnover taxes - Abolition of certain derogations provided for in Article 28 (3) of the Sixth Directive, 77/388/EEC
European Union · EUR-Lex · 18 July 1989
Record· CJCELEX 61988CJ0173decided
Judgment of the Court (Third Chamber) of 13 July 1989.#Skatteministeriet v Morten Henriksen.#Reference for a preliminary ruling: Højesteret - Denmark.#Turnover tax - Exemption.#Case 173/88.
European Union · Court of Justice of the European Union · 13 July 1989
Record· CJCELEX 61988CJ0093decided
Judgment of the Court of 13 July 1989.#Wisselink en Co. BV and others v Staatssecretaris van Financiën.#References for a preliminary ruling: Hoge Raad - Netherlands.#First, Second and Sixth Directive on turnover tax - Special consumption tax on passenger cars.#Joined cases 93/88 and 94/88.
European Union · Court of Justice of the European Union · 13 July 1989
Proposal· PCCELEX 51989PC0358open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE FRENCH REPUBLIC TO APPLY A MEASURE DEROGATING FROM ARTICLE 17 ( 2 ) 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
European Union · European Commission · 12 July 1989
Record· CJCELEX 61987CJ0323decided
Judgment of the Court of 11 July 1989.#Commission of the European Communities v Italian Republic.#Taxation of rum.#Case 323/87.
European Union · Court of Justice of the European Union · 11 July 1989
Proposal· PCCELEX 51989PC0346open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING FRANCE TO APPLY A MEASURE DEROGATING FROM THE SECOND SUBPARAGRAPH OF ARTICLE 17 ( 6 ) OF THE SIXTH DIRECTIVE 77/388/EEC ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES
European Union · European Commission · 10 July 1989
Record· CJCELEX 61988CJ0050decided
Judgment of the Court (Sixth Chamber) of 27 June 1989.#Heinz Kühne v Finanzamt München III.#Reference for a preliminary ruling: Finanzgericht München - Germany.#VAT - Taxation of private use of a business car purchased second-hand where the residual portion of VAT was not deductible.#Case 50/88.
European Union · Court of Justice of the European Union · 27 June 1989
Proposal· PCCELEX 51989PC0312open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY A MEASURE DEROGATING FROM ARTICLE 11 ( A ) ( 1 ) ( B ) OF THE SIXTH COUNCIL DIRECTIVE ( 77/388/EEC ) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES
European Union · European Commission · 20 June 1989
Record· CJCELEX 61987CJ0348decided
Judgment of the Court (Fourth Chamber) of 15 June 1989.#Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Sixth Directive on turnover tax - Exemption.#Case 348/87.
European Union · Court of Justice of the European Union · 15 June 1989
Report· DCCELEX 51989DC0260open
COMPLETION OF THE INTERNAL MARKET AND APPROXIMATION OF INDIRECT TAXES, COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND TO THE EUROPEAN PARLIAMENT
European Union · European Commission · 14 June 1989
Regulation· RCELEX 31989R1553in force
Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax
European Union · EUR-Lex · 29 May 1989
Record· CJCELEX 61988CJ0015decided
Judgment of the Court (Second Chamber) of 25 May 1989.#SpA Maxi Di v Ufficio del registro di Bolzano.#Reference for a preliminary ruling: Commissione tributaria di secondo grado di Bolzano - Italy.#Indirect taxes on the raising of capital.#Case 15/88.
European Union · Court of Justice of the European Union · 25 May 1989
Report· CCCELEX 61988CC0173decided
Opinion of Mr Advocate General Jacobs delivered on 17 May 1989. # Skatteministeriet v Morten Henriksen. # Reference for a preliminary ruling: Højesteret - Denmark. # Turnover tax - Exemption. # Case 173/88.
European Union · Court of Justice of the European Union · 17 May 1989
Proposal· PCCELEX 51989PC0240open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY IN RESPECT OF CERTAIN SUPPLIES TO UNREGISTERED RESELLERS A MEASURE DEROGATING FROM ARTICLE 11 ( A ) ( 1 ) ( A ) OF THE SIXTH DIRECTIVE ( 77/388/EEC ) ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES
European Union · European Commission · 16 May 1989
Report· CCCELEX 61988CC0093decided
Opinion of Mr Advocate General Mischo delivered on 27 April 1989. # Wisselink en Co. BV and others v Staatssecretaris van Financiën. # References for a preliminary ruling: Hoge Raad - Netherlands. # First, Second and Sixth Directive on turnover tax - Special consumption tax on passenger cars. # Joined cases 93/88 and 94/88.
European Union · Court of Justice of the European Union · 27 April 1989
Report· CCCELEX 61987CC0323decided
Opinion of Mr Advocate General Jacobs delivered on 27 April 1989. # Commission of the European Communities v Italian Republic. # Taxation of rum. # Case 323/87.
European Union · Court of Justice of the European Union · 27 April 1989
Report· CCCELEX 61987CC0348decided
Opinion of Mr Advocate General Mischo delivered on 20 April 1989. # Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Sixth Directive on turnover tax - Exemption. # Case 348/87.
European Union · Court of Justice of the European Union · 20 April 1989
Proposal· PCCELEX 51989PC0158open
PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY IN RESPECT OF CERTAIN TRANSFERS OF ASSETS TO GROUPS OF FIRMS A MEASURE DEROGATING FROM ARTICLE 21 ( 1 ) ( A ) OF COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES
European Union · European Commission · 3 April 1989
Report· CCCELEX 61987CC0231decided
Opinion of Mr Advocate General Mischo delivered on 15 March 1989. # Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others. # References for a preliminary ruling: Commissione tributaria di secondo grado di Piacenza and Commissione tributaria di primo grado di Piacenza - Italy. # Value-added tax - Concept of taxable person - Public bodies. # Joined cases 231/87 and 129/88.
European Union · Court of Justice of the European Union · 15 March 1989
Report· CCCELEX 61987CC0342decided
Opinion of Mr Advocate General Mischo delivered on 14 March 1989. # Genius Holding BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Value added tax - Sixth directive 77/388/CEE - Right to deduct VAT. # Case C-342/87.
European Union · Court of Justice of the European Union · 14 March 1989
Directive· LCELEX 31989L0220not in force
Commission Directive 89/220/EEC of 7 March 1989 amending Council 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, to take account of the introduction of the combined nomenclature
European Union · EUR-Lex · 7 March 1989
Directive· LCELEX 31989L0219not in force
Commission Directive 89/219/EEC of 7 March 1989 amending Council 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, to take account of the introduction of the combined nomenclature
European Union · EUR-Lex · 7 March 1989
Report· CCCELEX 61988CC0050decided
Opinion of Mr Advocate General Jacobs delivered on 2 March 1989. # Heinz Kühne v Finanzamt München III. # Reference for a preliminary ruling: Finanzgericht München - Germany. # VAT - Taxation of private use of a business car purchased second-hand where the residual portion of VAT was not deductible. # Case 50/88.
European Union · Court of Justice of the European Union · 2 March 1989
Report· CCCELEX 61988CC0015decided
Opinion of Mr Advocate General Lenz delivered on 15 February 1989. # SpA Maxi Di v Ufficio del registro di Bolzano. # Reference for a preliminary ruling: Commissione tributaria di secondo grado di Bolzano - Italy. # Indirect taxes on the raising of capital. # Case 15/88.
European Union · Court of Justice of the European Union · 15 February 1989
Report· DCCELEX 51989DC0060R(01)open
TAX MEASURES TO BE ADOPTED BY THE COMMUNITY IN CONNECTION WITH THE LIBERALIZATION OF CAPITAL MOVEMENTS (Communication from the Commission to the Council)#Proposal for a COUNCIL DIRECTIVE on a common system of withholding tax on interest income#Proposal for a COUNCIL DIRECTIVE amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and value added tax#(presented by the Commission)
European Union · European Commission · 13 February 1989
Proposal· PCCELEX 51989PC0060(02)open
PROPOSAL FOR A COUNCIL DIRECTIVE OF AMENDING DIRECTIVE 77/799/EEC CONCERNING MUTUAL ASSISTANCE BY THE COMPETENT AUTHORITIES OF THE MEMBER STATES IN THE FIELD OF DIRECT TAXATION AND VALUE ADDED TAX
European Union · European Commission · 8 February 1989
Proposal· PCCELEX 51989PC0060(01)open
PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF WITHHOLDING TAX ON INTEREST INCOME
European Union · European Commission · 8 February 1989
Report· DCCELEX 51989DC0060open
TAX MEASURES TO BE ADOPTED BY THE COMMUNITY IN CONNECTION WITH THE LIBERALIZATION OF CAPITAL MOVEMENTS ( COMMUNICATION FROM THE COMMISSION TO THE COUNCIL )
European Union · European Commission · 8 February 1989
Proposal· PCCELEX 51988PC0846(01)open
Proposal for a Council directive supplementing the common system of value added tax and amending Articles 32 and 28 of Directive 77/388/EEC - special arrangements for second-hand goods, works of art, antiques and collectors’ items
European Union · European Commission · 3 February 1989
Proposal· PCCELEX 51988PC0846open
PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING ARTICLES 32 AND 28 OF DIRECTIVE 77/388/EEC - SPECIAL ARRANGEMENTS FOR SECOND-HAND GOODS, WORKS OF ART, ANTIQUES AND COLLECTOR' S ITEMS
European Union · European Commission · 3 February 1989