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Taxation

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51 records in EU in 1992

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Records

Report· DCCELEX 51992DC0591open

REPORT FROM THE COMMISSION TO THE COUNCIL PRESENTED IN ACCORDANCE WITH ARTICLE 2 OF THE COUNCIL DECISION 89/488/EEC OF 28 JULY 1989 (Application of a measure derogating from Article 17 (2) 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 · 22 December 1992

Proposal· PCCELEX 51992PC0591open

Proposal for a COUNCIL DECISION authorizing the French republic to extend the application of a measure derogating from Article 17(2) 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 · 22 December 1992

Proposal· PCCELEX 51992PC0582open

Proposal for a COUNCIL DECISION authorizing the French Republic to extend the application of 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 · 22 December 1992

Report· DCCELEX 51992DC0582open

COMMISSION REPORT TO THE COUNCIL PRESENTED IN ACCORDANCE WITH ARTICLE 3 OF THE COUNCIL DECISION 89/683/EEC OF 21 DECEMBER 1989 (Application of a measure derogating from Article 2 of the sixth Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax)

European Union · European Commission · 22 December 1992

Proposal· PCCELEX 51992PC0580open

Proposal for a COUNCIL REGULATION (EEC) amending 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 · European Commission · 21 December 1992

Report· CCCELEX 61991CC0280decided

Opinion of Mr Advocate General Jacobs delivered on 17 December 1992. # Finanzamt Kassel-Goethestrasse v Viessmann KG. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Tax on the raising of capital - Transfer of a shareholding in a limited partnership. # Case C-280/91.

European Union · Court of Justice of the European Union · 17 December 1992

Directive· LCELEX 31992L0111not in force

Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax

European Union · EUR-Lex · 14 December 1992

Proposal· PCCELEX 51992PC0550open

Proposal for a COUNCIL DECISION on the adoption of a programme of Community action on the subject of the vocational training of indirect taxation officials (Matthaeus-Tax)

European Union · European Commission · 14 December 1992

Proposal· PCCELEX 51992PC0498(05)open

Proposal for a COUNCIL DECISION authorizing the Grand Duchy of Luxembourg to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(04)open

Proposal for a COUNCIL DECISION authorizing Ireland to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(08)open

Proposal for a COUNCIL DECISION authorizing the Kingdom of Spain to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(06)open

Proposal for a COUNCIL DECISION authorizing the Kingdom of the Republic of Italy to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(03)open

Proposal for a COUNCIL DECISION authorizing the Federal Republic of Germany to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(01)open

Proposal for a COUNCIL DECISION authorizing the United Kingdom to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(02)open

Proposal for a COUNCIL DECISION authorizing the Kingdom of Denmark to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Proposal· PCCELEX 51992PC0498(07)open

Proposal for a COUNCIL DECISION authorizing the Kingdom of the Netherlands to apply one of the particular measures in accordance with Article 22 (12) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes, as amended by Council Directive 91/680/EEC of 16 December 1991

European Union · European Commission · 30 November 1992

Report· CCCELEX 61991CC0263decided

Opinion of Mr Advocate General Jacobs delivered on 26 November 1992. # Niels Kristoffersen v Skatteministeriet. # Reference for a preliminary ruling: Østre Landsret - Denmark. # Protocol on the Privileges and Immunities of the Communities - Tax on the rental value of immovable property. # Case C-263/91.

European Union · Court of Justice of the European Union · 26 November 1992

Record· CJCELEX 61991CJ0105decided

Judgment of the Court of 17 November 1992.#Commission of the European Communities v Hellenic Republic.#Taxation of private cars - Application of different rates.#Case C-105/91.

European Union · Court of Justice of the European Union · 17 November 1992

Record· CJCELEX 61991CJ0163decided

Judgment of the Court (Third Chamber) of 12 November 1992.#Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht.#Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.#Value added tax - Sixth directive - Article 26 - Travel agent - Tour operator - Letting of holiday accomodation.#Case C-163/91.

European Union · Court of Justice of the European Union · 12 November 1992

Report· CCCELEX 61991CC0193decided

Opinion of Mr Advocate General Jacobs delivered on 10 November 1992. # Finanzamt München III v Gerhard Mohsche. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # VAT - Taxation of private use of a business car. # Case C-193/91.

European Union · Court of Justice of the European Union · 10 November 1992

Proposal· PCCELEX 51992PC0441open

Proposal for a COUNCIL DIRECTIVE SUPPLEMENTING THE COMMON SYSTEM OF VALUE ADDED TAX AND AMENDING DIRECTIVE 77/388/EEC - SPECIAL SCHEME FOR GOLD

European Union · European Commission · 27 October 1992

Directive· LCELEX 31992L0078not in force

Council Directive 92/78/EEC of 19 October 1992 amending 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 · EUR-Lex · 19 October 1992

Directive· LCELEX 31992L0080not in force

Council Directive 92/80/EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes

European Union · EUR-Lex · 19 October 1992

Directive· LCELEX 31992L0079not in force

Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes

European Union · EUR-Lex · 19 October 1992

Directive· LCELEX 31992L0077not in force

Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)

European Union · EUR-Lex · 19 October 1992

Record· CJCELEX 61991CJ0162decided

Judgment of the Court (Second Chamber) of 15 October 1992.#Società Tenuta il Bosco Srl v Ministero delle finanze dello Stato.#Reference for a preliminary ruling: Commissione tributaria di primo grado di Voghera - Italy.#Farmer practising farming as his main occupation - National fiscal provisions applicable to transfers of real property.#Case C-162/91.

European Union · Court of Justice of the European Union · 15 October 1992

Report· CCCELEX 61991CC0112decided

Opinion of Mr Advocate General Darmon delivered on 6 October 1992. # Hans Werner v Finanzamt Aachen-Innenstadt. # Reference for a preliminary ruling: Finanzgericht Köln - Germany. # Tax - Taxpayer's residence. # Case C-112/91.

European Union · Court of Justice of the European Union · 6 October 1992

Report· CCCELEX 61991CC0163decided

Opinion of Mr Advocate General Gulmann delivered on 1 October 1992. # Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht. # Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. # Value added tax - Sixth directive - Article 26 - Travel agent - Tour operator - Letting of holiday accomodation. # Case C-163/91.

European Union · Court of Justice of the European Union · 1 October 1992

Proposal· PCCELEX 51992PC0416open

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the value added tax arrangements applicable to passenger transport

European Union · European Commission · 30 September 1992

Proposal· PCCELEX 51992PC0368open

Amended 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 (presented by the Commission pursuant to Article 149(3) of the EEC-Treaty)

European Union · European Commission · 24 September 1992

Proposal· PCCELEX 51992PC0370(02)open

Amended proposal for a COUNCIL DIRECTIVE on the approximation of taxes on manufactured tobacco other than cigarettes

European Union · European Commission · 24 September 1992

Proposal· PCCELEX 51992PC0370(01)open

Amended proposal for a COUNCIL DIRECTIVE on the approximation of taxes on cigarettes

European Union · European Commission · 24 September 1992

Record· CJCELEX 61990CJ0163decided

Judgment of the Court of 16 July 1992.#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 · 16 July 1992

Record· CJCELEX 61990CJ0343decided

Judgment of the Court (Fifth Chamber) of 16 July 1992.#Manuel José Lourenço Dias v Director da Alfândega do Porto.#Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal.#Interpretation of Articles 12 and 95 of the EEC Treaty - Motor-ehicle tax.#Case C-343/90.

European Union · Court of Justice of the European Union · 16 July 1992

Proposal· PCCELEX 51992PC0305open

Proposal for a COUNCIL DECISION AUTHORIZING THE UNITED KINGDOM TO APPLY A MEASURE DEROGATING FROM ARTICLE 28e(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, AS INSERTED BY COUNCIL DIRECTIVE 91/680/EEC OF 16 DECEMBER 1991

European Union · European Commission · 10 July 1992

Report· CCCELEX 61991CC0162decided

Opinion of Mr Advocate General Darmon delivered on 9 July 1992. # Società Tenuta il Bosco Srl v Ministero delle finanze dello Stato. # Reference for a preliminary ruling: Commissione tributaria di primo grado di Voghera - Italy. # Farmer practising farming as his main occupation - National fiscal provisions applicable to transfers of real property. # Case C-162/91.

European Union · Court of Justice of the European Union · 9 July 1992

Report· CCCELEX 61991CC0105decided

Opinion of Mr Advocate General Tesauro delivered on 7 July 1992. # Commission of the European Communities v Hellenic Republic. # Taxation of private cars - Application of different rates. # Case C-105/91.

European Union · Court of Justice of the European Union · 7 July 1992

Proposal· PCCELEX 51992PC0215open

PROPOSAL FOR A COUNCIL DIRECTIVE 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 DIRECTIVE 77/388/EEC AND IN THE SECOND SUBPARAGRAPH OF ARTICLE 1(1) OF DIRECTIVE 89/465/EEC

European Union · European Commission · 2 July 1992

Proposal· PCCELEX 51992PC0233open

Proposal for a COUNCIL DECISION authorizing the French Republic to apply measures derogating from Article 17 and Article 22 (3), (4) and (5) 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 · 10 June 1992

Record· CJCELEX 61990CJ0228decided

Judgment of the Court of 9 June 1992.#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 · 9 June 1992

Record· CJCELEX 61991CJ0096decided

Judgment of the Court of 9 June 1992.#Commission of the European Communities v Kingdom of Spain.#Exemption from and remission of turnover tax in international travel.#Case C-96/91.

European Union · Court of Justice of the European Union · 9 June 1992

Proposal· PCCELEX 51992PC0226open

PROPOSAL FOR A COUNCIL DIRECTIVE INTRODUCING A TAX ON CARBON DIOXIDE EMISSIONS AND ENERGY

European Union · European Commission · 27 May 1992

Report· CCCELEX 61990CC0163(01)decided

Opinion of Mr Advocate General delivered on 20 May 1992. # 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 · 20 May 1992

Record· CJCELEX 61990CJ0195decided

Judgment of the Court of 19 May 1992.#Commission of the European Communities v Federal Republic of Germany.#Failure of a Member State to fulfil its obligations - Transport - Tax on the use of roads by heavy goods vehicles.#Case C-195/90.

European Union · Court of Justice of the European Union · 19 May 1992

Report· CCCELEX 61991CC0096decided

Opinion of Mr Advocate General Gulmann delivered on 12 May 1992. # Commission of the European Communities v Kingdom of Spain. # Exemption from and remission of turnover tax in international travel. # Case C-96/91.

European Union · Court of Justice of the European Union · 12 May 1992

Record· CJCELEX 61990CJ0251decided

Judgment of the Court (Sixth Chamber) of 7 May 1992.#Procurator fiscal, Elgin v Kenneth Gordon Wood and James Cowie.#References for a preliminary ruling: Sheriff Court of Grampian, Highland and Islands at Elgin (Scotland) - United Kingdom.#Fisheries - Licences - Conditions.#Joined cases C-251/90 and C-252/90.

European Union · Court of Justice of the European Union · 7 May 1992

Proposal· PCCELEX 51992PC0184open

Proposal for a COUNCIL DECISION authorizing the Netherlands to apply a measure derogating from Article 21 (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 · 7 May 1992

Treaty· ACELEX 21994A0103(06)in force

Agreement on the European Economic Area - Protocol 5 on customs duties of a fiscal nature (Liechtenstein, Switzerland)

European Union · EUR-Lex · 2 May 1992

Record· CJCELEX 61990CJ0371decided

Judgment of the Court (Third Chamber) of 8 April 1992.#Beirafrio - Indùstria de Produtos Alimentares Ldª v Chefe do Serviço da Conferência final da Alfandega do Porto.#Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal.#Post-clearance recovery of customs duties.#Case C-371/90.

European Union · Court of Justice of the European Union · 8 April 1992

Record· CJCELEX 61990CJ0200decided

Judgment of the Court of 31 March 1992.#Dansk Denkavit ApS and P. Poulsen Trading ApS, supported by Monsanto-Searle A/S v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Article 33 of the Sixth VAT Directive - Direct effect - Turnover tax - Law on the employment market contribution.#Case C-200/90.

European Union · Court of Justice of the European Union · 31 March 1992

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