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Taxation

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32 records in EU in 1990

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Records

Record· CJCELEX 61989CJ0343decided

Judgment of the Court (Sixth Chamber) of 6 December 1990.#Max Witzemann v Hauptzollamt München-Mitte.#Reference for a preliminary ruling: Finanzgericht München - Germany.#Customs duties - Import turnover tax - Counterfeit currency.#Case C-343/89.

European Union · Court of Justice of the European Union · 6 December 1990

Record· CJCELEX 61989CJ0186decided

Judgment of the Court (Third Chamber) of 4 December 1990.#W. M. van Tiem v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Assessment of turnover tax - Sixth VAT Directive.#Case C-186/89.

European Union · Court of Justice of the European Union · 4 December 1990

Proposal· PCCELEX 51990PC0525open

PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 76/308/EEC ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS RESULTING FROM OPERATIONS FORMING PART OF THE SYSTEM OF FINANCING THE EUROPEAN AGRICULTURAL GUIDANCE AND GUARANTEE FUND, AND OF AGRICULTURAL LEVIES AND CUSTOMS DUTIES AND IN RESPECT OF VALUE ADDED TAX

European Union · European Commission · 20 November 1990

Record· CJCELEX 61988CJ0370decided

Judgment of the Court (Fifth Chamber) of 13 November 1990.#Procurator Fiscal v Andrew Marshall.#Reference for a preliminary ruling: High Court of Justiciary (Scotland) - United Kingdom.#Discrimination - National measure for the conservation of fishery resources.#Case C-370/88.

European Union · Court of Justice of the European Union · 13 November 1990

Proposal· PCCELEX 51990PC0433open

PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING COUNCIL DIRECTIVES 72/464/EEC AND 79/32/EEC ON TAXES OTHER THAN TURNOVER TAXES WHICH ARE LEVIED ON THE CONSUMPTION OF MANUFACTURED TOBACCO

European Union · European Commission · 7 November 1990

Report· CCCELEX 61989CC0343decided

Opinion of Mr Advocate General Jacobs delivered on 25 October 1990. # Max Witzemann v Hauptzollamt München-Mitte. # Reference for a preliminary ruling: Finanzgericht München - Germany. # Customs duties - Import turnover tax - Counterfeit currency. # Case C-343/89.

European Union · Court of Justice of the European Union · 25 October 1990

Report· CCCELEX 61989CC0186decided

Opinion of Mr Advocate General Van Gerven delivered on 25 September 1990. # W. M. van Tiem v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Assessment of turnover tax - Sixth VAT Directive. # Case C-186/89.

European Union · Court of Justice of the European Union · 25 September 1990

Directive· LCELEX 31990L0434not in force

Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States

European Union · EUR-Lex · 23 July 1990

Directive· LCELEX 31990L0435not in force

Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

European Union · EUR-Lex · 23 July 1990

Proposal· PCCELEX 51990PC0340open

PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY AN OPTIONAL MEASURE DEROGATING FROM ARTICLE 17 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 · 17 July 1990

Record· COCELEX 61990CO0195(01)decided

Order of the Court of 12 July 1990.#Commission of the European Communities v Federal Republic of Germany.#Application for interim measures - Transport - Road tax for heavy goods vehicles.#Case C-195/90 R.

European Union · Court of Justice of the European Union · 12 July 1990

Record· COCELEX 61990CO0195decided

Order of the President of the Court of 28 June 1990.#Commission of the European Communities v Federal Republic of Germany.#Transport - Road tax.#Case C-195/90 R.

European Union · Court of Justice of the European Union · 28 June 1990

Record· CJCELEX 61989CJ0185decided

Judgment of the Court (Fifth Chamber) of 26 June 1990.#Staatssecretaris van Financiën v Velker International Oil Company Ltd NV.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#VAT - Sixth directive relating to turnover taxes - Exemption.#Case C-185/89.

European Union · Court of Justice of the European Union · 26 June 1990

Proposal· PCCELEX 51990PC0182open

PROPOSAL FOR AN AMENDMENT TO THE PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING DIRECTIVE 77/388/EEC

European Union · European Commission · 19 June 1990

Proposal· PCCELEX 51990PC0183open

PROPOSAL FOR A COUNCIL REGULATION ( EEC ) CONCERNING ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION

European Union · European Commission · 19 June 1990

Report· CCCELEX 61988CC0370decided

Opinion of Mr Advocate General Tesauro delivered on 6 June 1990. # Procurator Fiscal v Andrew Marshall. # Reference for a preliminary ruling: High Court of Justiciary (Scotland) - United Kingdom. # Discrimination - National measure for the conservation of fishery resources. # Case C-370/88.

European Union · Court of Justice of the European Union · 6 June 1990

Record· CJCELEX 61989CJ0004decided

Judgment of the Court (First Chamber) of 15 May 1990.#Comune di Carpaneto Piacentino and others v Ufficio provinciale imposta sul valore aggiunto di Piacenza.#Reference for a preliminary ruling: Commissione tributaria di primo grado di Piacenza - Italy.#Value added tax - Concept of taxable person - Public bodies.#Case C-4/89.

European Union · Court of Justice of the European Union · 15 May 1990

Record· CJCELEX 61988CJ0175decided

Judgment of the Court (Fifth Chamber) of 8 May 1990.#Klaus Biehl v Administration des contributions du grand-duché de Luxembourg.#Reference for a preliminary ruling: Conseil d'État du Grand-duché de Luxembourg.#Free movement of workers - Discrimination - Residence condition imposed by national legislation for obtaining a tax refund.#Case C-175/88.

European Union · Court of Justice of the European Union · 8 May 1990

Directive· LCELEX 31990L0237not in force

Commission Directive 90/237/EEC of 4 May 1990 amending the Seventeenth Council Directive 85/362/EEC on the harmonization of the laws of the Member States relating to turnover taxes Exemption from value added tax on the temporary importation of goods other than means of transport

European Union · EUR-Lex · 4 May 1990

Report· CCCELEX 61989CC0185decided

Opinion of Mr Advocate General Lenz delivered on 2 May 1990. # Staatssecretaris van Financiën v Velker International Oil Company Ltd NV. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # VAT - Sixth directive relating to turnover taxes - Exemption. # Case C-185/89.

European Union · Court of Justice of the European Union · 2 May 1990

Record· CJCELEX 61988CJ0132decided

Judgment of the Court of 5 April 1990.#Commission of the European Communities v Hellenic Republic.#Failure to fulfil an obligation - Tax provisions - Article 95 - Taxation of motor cars.#Case C-132/88.

European Union · Court of Justice of the European Union · 5 April 1990

Report· CCCELEX 61989CC0004decided

Opinion of Mr Advocate General Mischo delivered on 28 March 1990. # Comune di Carpaneto Piacentino and others v Ufficio provinciale imposta sul valore aggiunto di Piacenza. # Reference for a preliminary ruling: Commissione tributaria di primo grado di Piacenza - Italy. # Value added tax - Concept of taxable person - Public bodies. # Case C-4/89.

European Union · Court of Justice of the European Union · 28 March 1990

Record· CJCELEX 61988CJ0126decided

Judgment of the Court of 27 March 1990.#Boots Company plc v Commissioners of Customs and Excise.#Reference for a preliminary ruling: High Court of justice, Queen's Bench Division - United Kingdom.#Value added tax - Sixth directive - Taxable amount.#Case C-126/88.

European Union · Court of Justice of the European Union · 27 March 1990

Proposal· PCCELEX 51990PC0094open

PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING DIRECTIVE 69/335/EEC CONCERNING INDIRECT TAXES ON THE RAISING OF CAPITAL

European Union · European Commission · 23 March 1990

Record· CJCELEX 61988CJ0069decided

Judgment of the Court (Second Chamber) of 7 March 1990.#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 · 7 March 1990

Proposal· PCCELEX 51990PC0045open

PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY A MEASURE DEROGATING FROM ARTICLES 5 ( 8 ) AND 21 ( 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 · 27 February 1990

Report· CCCELEX 61988CC0132decided

Opinion of Mr Advocate General Mischo delivered on 22 February 1990. # Commission of the European Communities v Hellenic Republic. # Failure to fulfil an obligation - Tax provisions - Article 95 - Taxation of motor cars. # Case C-132/88.

European Union · Court of Justice of the European Union · 22 February 1990

Proposal· PCCELEX 51990PC0076open

AMENDMENT TO THE 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 · 22 February 1990

Record· CJCELEX 61988CJ0320decided

Judgment of the Court (Sixth Chamber) of 8 February 1990.#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 · 8 February 1990

Report· CCCELEX 61988CC0333decided

Opinion of Mr Advocate General Jacobs delivered on 8 February 1990. # Peter John Krier Tither v Commissioners of Inland Revenue. # Reference for a preliminary ruling: Special Commissioners of Income Tax - United Kingdom. # Protocol on the Privileges and Immunities of the Communities - Deduction of mortgage interest. # Case C-333/88.

European Union · Court of Justice of the European Union · 8 February 1990

Report· CCCELEX 61988CC0175decided

Opinion of Mr Advocate General Darmon delivered on 24 January 1990. # Klaus Biehl v Administration des contributions du grand-duché de Luxembourg. # Reference for a preliminary ruling: Conseil d'État du Grand-duché de Luxembourg. # Free movement of workers - Discrimination - Residence condition imposed by national legislation for obtaining a tax refund. # Case C-175/88.

European Union · Court of Justice of the European Union · 24 January 1990

Report· CCCELEX 61988CC0126decided

Opinion of Mr Advocate General Van Gerven delivered on 24 January 1990. # Boots Company plc v Commissioners of Customs and Excise. # Reference for a preliminary ruling: High Court of justice, Queen's Bench Division - United Kingdom. # Value added tax - Sixth directive - Taxable amount. # Case C-126/88.

European Union · Court of Justice of the European Union · 24 January 1990