Taxation

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

17 records in EU in 1991

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 31991L0680in force

Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers

European Union · EUR-Lex · 16 December 1991

Report· CCCELEX 61990CC0228decided

Opinion of Mr Advocate General Lenz delivered on 13 December 1991. # Simba SpA and others v Ministero delle finanze. # References for a preliminary ruling: Pretura di Savona, Pretura di La Spezia and Pretura di Salerno - Italy. # National tax on bananas - Levied only on products imported directly from non-member States - Possible incompatibility with Community law. # Joined cases C-228/90 to C-234/90, C-339/90 and C-353/90.

European Union · Court of Justice of the European Union · 13 December 1991

Report· CCCELEX 61990CC0163decided

Opinion of Mr Advocate General Jacobs delivered on 21 November 1991. # Administration des Douanes et Droits Indirects v Léopold Legros and others. # Reference for a preliminary ruling: Cour d'appel de Saint-Denis (La Réunion) - France. # Free movement of goods - Tax system of French overseas departments. # Case C-163/90.

European Union · Court of Justice of the European Union · 21 November 1991

Decision· DCELEX 31991D0453in force

91/453/EEC: Commission Decision of 30 July 1991 setting up an Advisory Committee on Customs and Indirect Taxation

European Union · EUR-Lex · 30 July 1991

Proposal· PCCELEX 51991PC0235open

AMENDMENT TO THE 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 · 19 July 1991

Record· CJCELEX 61990CJ0097decided

Judgment of the Court (Sixth Chamber) of 11 July 1991.#Hansgeorg Lennartz v Finanzamt München III.#Reference for a preliminary ruling: Finanzgericht München - Germany.#VAT - Deduction of the tax paid on capital goods.#Case C-97/90.

European Union · Court of Justice of the European Union · 11 July 1991

Report· CCCELEX 61990CC0132decided

Opinion of Mr Advocate General Tesauro delivered on 3 July 1991. # Georg Schwedler v European Parliament. # Officials - Tax abatement - Dependent child. # Case C-132/90 P.

European Union · Court of Justice of the European Union · 3 July 1991

Record· CJCELEX 61989CJ0348decided

Judgment of the Court (Third Chamber) of 27 June 1991.#Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto.#Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal.#Post-clearance recovery of customs duties.#Case C-348/89.

European Union · Court of Justice of the European Union · 27 June 1991

Proposal· PCCELEX 51991PC0157open

AMENDMENT TO THE PROPOSAL FOR A COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX ( VAT ) AND AMENDING DIRECTIVE 77/388/EEC: ABOLITION OF TAX FRONTIERS AND TRANSITIONAL ARRANGEMENTS FOR TAXATION WITH A VIEW TO ESTABLISHMENT OF THE INTERNAL MARKET

European Union · European Commission · 2 May 1991

Report· CCCELEX 61990CC0097decided

Opinion of Mr Advocate General Jacobs delivered on 30 April 1991. # Hansgeorg Lennartz v Finanzamt München III. # Reference for a preliminary ruling: Finanzgericht München - Germany. # VAT - Deduction of the tax paid on capital goods. # Case C-97/90.

European Union · Court of Justice of the European Union · 30 April 1991

Proposal· PCCELEX 51991PC0115open

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

European Union · European Commission · 30 April 1991

Record· CJCELEX 61989CJ0230decided

Judgment of the Court of 18 April 1991.#Commission of the European Communities v Hellenic Republic.#Spirits - Differentiated taxation.#Case C-230/89.

European Union · Court of Justice of the European Union · 18 April 1991

Directive· LCELEX 31991L0191not in force

Council Directive 91/191/EEC of 27 March 1991 amending Directive 69/169/EEC on tax-paid allowances in intra- Community travel and as regards a derogation granted to the Kingdom of Denmark and to Ireland relating to the rules governing travellers' allowances on imports

European Union · EUR-Lex · 27 March 1991

Proposal· PCCELEX 51991PC0082open

PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE FEDERAL REPUBLIC OF GERMANY TO APPLY A MEASURE DEROGATING FROM ARTICLE 2 ( 1 ) 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 · 14 March 1991

Report· CCCELEX 61989CC0230decided

Opinion of Mr Advocate General Jacobs delivered on 21 February 1991. # Commission of the European Communities v Hellenic Republic. # Spirits - Differentiated taxation. # Case C-230/89.

European Union · Court of Justice of the European Union · 21 February 1991

Report· CCCELEX 61989CC0348decided

Opinion of Mr Advocate General Tesauro delivered on 6 February 1991. # Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto. # Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal. # Post-clearance recovery of customs duties. # Case C-348/89.

European Union · Court of Justice of the European Union · 6 February 1991

Proposal· PCCELEX 51990PC0571open

PROPOSAL FOR A COUNCIL DIRECTIVE ON A COMMON SYSTEM OF TAXATION APPLICABLE TO INTEREST AND ROYALTY PAYMENTS MADE BETWEEN PARENT COMPANIES AND SUBSIDIARIES IN DIFFERENT MEMBER STATES

European Union · European Commission · 24 January 1991