Taxation

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

36 records in EU in 1994

All countries United States · 53,051 European Union · 5,204 Ireland · 4,382 Austria · 4,153 United Kingdom · 3,280 France · 2,309 Germany · 1,779 Netherlands · 865 Belgium · 1 Search this topic

Records

Directive· LCELEX 31994L0076not in force

Council Directive 94/76/EC of 22 December 1994 amending Directive 77/388/EEC by the introduction of transitional measures applicable, in the context of the enlargement of the European Union on 1 January 1995, as regards value added tax

European Union · EUR-Lex · 22 December 1994

Regulation· RCELEX 31994R3162in force

Council Regulation (ECSC, EC, Euratom) No 3162/94 of 19 December 1994 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities

European Union · EUR-Lex · 19 December 1994

Report· CCCELEX 61993CC0345decided

Opinion of Mr Advocate General Jacobs delivered on 13 December 1994. # Fazenda Pública and Ministério Público v Américo João Nunes Tadeu. # Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. # Motor vehicle tax - Internal taxation - Discrimination. # Case C-345/93.

European Union · Court of Justice of the European Union · 13 December 1994

Proposal· PCCELEX 51994PC0584open

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC on the common system of Value Added Tax (taxation of agricultural outputs)

European Union · European Commission · 13 December 1994

Report· DCCELEX 51994DC0584open

REPORT FROM THE COMMISSION TO THE COUNCIL in accordance with Articles 12 (4) and 28 (2) (g) of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turn-over taxes-Common system of value added tax: uniform basis of assessment

European Union · European Commission · 13 December 1994

Record· COCELEX 61992CO0222(01)decided

Order of the Court (Second Chamber) of 30 November 1994.#Syndicat Français de l'Express International, DHL International SA, Service CRIE SA and May Courier SARL v Commission of the European Communities.#Taxation of costs.#Case C-222/92 - DEPE.

European Union · Court of Justice of the European Union · 30 November 1994

Record· COCELEX 61990CO0294decided

Order of the Court (Second Chamber) of 30 November 1994.#British Aerospace Public Ltd Company v Commission of the European Communities.#Taxation of costs.#Case C-294/90 - DEPE.

European Union · Court of Justice of the European Union · 30 November 1994

Report· CCCELEX 61993CC0279decided

Opinion of Mr Advocate General Léger delivered on 22 November 1994. # Finanzamt Köln-Altstadt v Roland Schumacker. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Article 48 of the EEC Treaty - Obligation of equal treatment - Taxation of non-residents' income. # Case C-279/93.

European Union · Court of Justice of the European Union · 22 November 1994

Proposal· PCCELEX 51994PC0509open

Proposal for a COUNCIL DECISION AUTHORIZING THE FEDERAL REPUBLIC OF GERMANY AND THE REPUBLIC OF POLAND TO CONCLUDE AN AGREEMENT CONTAINING MEASURES DEROGATING FROM ARTICLES 2 AND 3 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 · 18 November 1994

Proposal· PCCELEX 51994PC0506open

Proposal for a COUNCIL DECISION Authorising the Federal Republic of Germany and the Grand Duchy of Luxembourg to apply a measure derogating from Article 3 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes

European Union · European Commission · 18 November 1994

Report· DCCELEX 51994DC0471(02)open

REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - Common system of value added tax: arrangements for taxing transactions carried out by non-established taxable persons

European Union · European Commission · 3 November 1994

Report· DCCELEX 51994DC0471(01)open

COMMISSION COMMUNICATION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - Common system of value added tax: arrangements for taxing transactions carried out by non-established taxable persons

European Union · European Commission · 3 November 1994

Report· DCCELEX 51994DC0422open

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL - Request from the Dutch Government for authorization to introduce a measure derogating from the Sixth VAT Directive (77/388/EEC) pursuant to Article 27(1) and (2) of that Directive in respect of the charging of tax in the ready-to-wear clothing industry

European Union · European Commission · 12 October 1994

Proposal· PCCELEX 51994PC0355open

Proposal for a COUNCIL DIRECTIVE on taxes other than turnover taxes which affect the consumption of manufactured tobacco - consolidated text -

European Union · European Commission · 3 October 1994

Proposal· PCCELEX 51994PC0370open

Proposal for a COUNCIL DIRECTIVE AMENDING DIRECTIVE 77/388/EEC AND DETERMINING THE SCOPE OF ARTICLE 14(1)(d) AS REGARDS EXEMPTION FROM VALUE ADDED TAX ON THE FINAL IMPORTATION OF CERTAIN GOODS

European Union · European Commission · 15 September 1994

Proposal· PCCELEX 51994PC0378open

Amended proposal for a Council Directive amending Directive 77/383/EEC as regards the value added tax arrangements applicable to passenger transport (presented by the Commission pursuant to Article 189 A (2) of the EC-Treaty)

European Union · European Commission · 7 September 1994

Record· CJCELEX 61993CJ0363decided

Judgment of the Court of 9 August 1994.#René Lancry SA v Direction Générale des Souanes and Société Dindar Confort, Christian Ah-Son, Paul Chevassus-Marche, Société Conforéunion and Société Dindar Autos v Conseil Régional de la Réunion and Direction Régionale des Douanes de la Réunion.#References for a preliminary ruling: Cour d'appel de Paris and tribunal d'instance de Saint-Denis (Réunion) - France.#Free movement of goods - Fiscal rules applicable to French overseas departments - Implications of the Legros judgment - Validity of Decision 89/688/EEC.#Joined cases C-363/93, C-407/93, C-408/93, C-409/93, C-410/93 and C-411/93.

European Union · Court of Justice of the European Union · 9 August 1994

Report· DCCELEX 51994DC0334open

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL - Request by the Irish Government for authorization to introduce a measure derogating from the Sixth VAT Directive (77/388/EEC), based on Article 27(1) and (2) of that Directive, in respect of the charging of tax on sales of immovable property or rights treated as such

European Union · European Commission · 22 July 1994

Record· COS1994/2076(COS)rdg1

Improvement of the fiscal environment of small and medium-sized enterprises (SMEs)

European Union · European Parliament · 21 July 1994

Record· CJCELEX 61992CJ0130decided

Judgment of the Court (Sixth Chamber) of 13 July 1994.#OTO SpA v Ministero delle Finanze.#Reference for a preliminary ruling: Corte suprema di Cassazione - Italy.#National tax on audiovisual and photo-optical products - Internal taxation - Possible incompatibility with Community law.#Case C-130/92.

European Union · Court of Justice of the European Union · 13 July 1994

Report· CCCELEX 61993CC0363decided

Opinion of Mr Advocate General Tesauro delivered on 28 June 1994. # René Lancry SA v Direction Générale des Souanes and Société Dindar Confort, Christian Ah-Son, Paul Chevassus-Marche, Société Conforéunion and Société Dindar Autos v Conseil Régional de la Réunion and Direction Régionale des Douanes de la Réunion. # References for a preliminary ruling: Cour d'appel de Paris and tribunal d'instance de Saint-Denis (Réunion) - France. # Free movement of goods - Fiscal rules applicable to French overseas departments - Implications of the Legros judgment - Validity of Decision 89/688/EEC. # Joined cases C-363/93, C-407/93, C-408/93, C-409/93, C-410/93 and C-411/93.

European Union · Court of Justice of the European Union · 28 June 1994

Report· DCCELEX 51994DC0262open

REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - APPLICATION OF COUNCIL REGULATION (EEC) No 218/92 OF 27 JANUARY 1992 ON ADMINISTRATIVE COOPERATION IN THE FIELD OF INDIRECT TAXATION (VAT)

European Union · European Commission · 23 June 1994

Proposal· PCCELEX 51994PC0224open

Proposal for a COUNCIL DECISION AUTHORIZING THE KINGDOM OF SPAIN TO APPLY A SPECIAL MEASURE DEROGATING FROM ARTICLES 2(1) AND 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 · 3 June 1994

Record· CJCELEX 61993CJ0033decided

Judgment of the Court (Sixth Chamber) of 2 June 1994.#Empire Stores Ltd v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom.#VAT - Sixth directive - Taxable amount.#Case C-33/93.

European Union · Court of Justice of the European Union · 2 June 1994

Report· DCCELEX 51994DC0196open

REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT on the operation in 1991 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 · 26 May 1994

Report· DCCELEX 51994DC0206open

COMMUNICATION FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT - THE IMPROVEMENT OF THE FISCAL ENVIRONMENT OF SMALL AND MEDIUM SIZED ENTERPRISES

European Union · European Commission · 25 May 1994

Proposal· PCCELEX 51994PC0175(01)open

Proposal for a COUNCIL REGULATION (ECSC, EC, Euratom) modifying Regulation (EEC, Euratom, ECSC) No 260/68 which lays down the conditions and procedure for applying the tax for the benefit of the European Communities

European Union · European Commission · 3 May 1994

Record· CJCELEX 61993CJ0001decided

Judgment of the Court (Sixth Chamber) of 12 April 1994.#Halliburton Services BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#Companies - Right of establishment - Discriminatory taxation.#Case C-1/93.

European Union · Court of Justice of the European Union · 12 April 1994

Report· CCCELEX 61993CC0033decided

Opinion of Mr Advocate General Van Gerven delivered on 16 March 1994. # Empire Stores Ltd v Commissioners of Customs and Excise. # Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom. # VAT - Sixth directive - Taxable amount. # Case C-33/93.

European Union · Court of Justice of the European Union · 16 March 1994

Record· CJCELEX 61992CJ0387decided

Judgment of the Court of 15 March 1994.#Banco de Crédito Industrial SA, now Banco Exterior de España SA v Ayuntamiento de Valencia.#Reference for a preliminary ruling: Tribunal Superior de Justicia de la Comunidad Valenciana - Spain.#Competition - Public undertakings - Tax exemption - Abuse of a dominant position - State aid.#Case C-387/92.

European Union · Court of Justice of the European Union · 15 March 1994

Proposal· PCCELEX 51994PC0058open

Proposal for a COUNCIL DIRECTIVE amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and pratical arrangements for implementing them

European Union · European Commission · 2 March 1994

Directive· LCELEX 31994L0004not in force

Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel

European Union · EUR-Lex · 14 February 1994

Directive· LCELEX 31994L0005not in force

Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques

European Union · EUR-Lex · 14 February 1994

Report· CCCELEX 61993CC0001decided

Opinion of Mr Advocate General Lenz delivered on 10 February 1994. # Halliburton Services BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Companies - Right of establishment - Discriminatory taxation. # Case C-1/93.

European Union · Court of Justice of the European Union · 10 February 1994

Bill· CNS1993/1247(CNS)rdg1

Fiscal marking of gas oils

European Union · European Parliament · 7 February 1994

Report· CCCELEX 61992CC0387decided

Opinion of Mr Advocate General Lenz delivered on 11 January 1994. # Banco de Crédito Industrial SA, now Banco Exterior de España SA v Ayuntamiento de Valencia. # Reference for a preliminary ruling: Tribunal Superior de Justicia de la Comunidad Valenciana - Spain. # Competition - Public undertakings - Tax exemption - Abuse of a dominant position - State aid. # Case C-387/92.

European Union · Court of Justice of the European Union · 11 January 1994