Proposal· PCCELEX 51995PC0731open
Proposal for a Council Directive amending Directive 77/388/EEC on the common system of Value Added Tax (level of the standard rate)
European Union · European Commission · 20 December 1995
Taxation
Records whose title is actually about this topic. Use a country filter if the list is still too broad.
43 records in EU in 1995
All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic
Records
Regulation· RCELEX 31995R2900not in force
Commission Regulation (EC) No 2900/95 of 15 December 1995 fixing an export tax in relation to the product falling within CN code 1001 90 99
European Union · EUR-Lex · 15 December 1995
Report· DCCELEX 51995DC0663open
REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT ON THE EXECUTION OF THE MATTHAEUS TAX PROGRAMME FROM 1 JULY 1993 TO 31 DECEMBER 1994 (ARTICLE 11 OF THE COUNCIL DECISION OF 29 OCTOBER 1993)
European Union · European Commission · 14 December 1995
Record· CJCELEX 61993CJ0469decided
Judgment of the Court (Sixth Chamber) of 12 December 1995.#Amministrazione delle Finanze dello Stato v Chiquita Italia SpA.#Reference for a preliminary ruling: Tribunale di Trieste - Italy.#Direct effect of provisions of the GATT and the Lomé Conventions - Internal taxation.#Case C-469/93.
European Union · Court of Justice of the European Union · 12 December 1995
Proposal· PCCELEX 51995PC0651open
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 · 11 December 1995
Report· CCCELEX 61994CC0155decided
Opinion of Mr Advocate General Lenz delivered on 7 December 1995.#Wellcome Trust Ltd v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.#Sixth VAT Directive - Concept of economic activity.#Case C-155/94.
European Union · Court of Justice of the European Union · 7 December 1995
Record· CJCELEX 61994CJ0113decided
Judgment of the Court (Second Chamber) of 30 November 1995.#Elisabeth Jacquier, née Casarin v Directeur Général des Impôts.#Reference for a preliminary ruling: Cour de cassation - France.#Article 95 of the Treaty - Differential tax on motor vehicles.#Case C-113/94.
European Union · Court of Justice of the European Union · 30 November 1995
Directive· LCELEX 31995L0060in force
Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene
European Union · EUR-Lex · 27 November 1995
Directive· LCELEX 31995L0059not in force
Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco
European Union · EUR-Lex · 27 November 1995
Report· CCCELEX 61994CC0197decided
Opinion of Mr Advocate General Cosmas delivered on 14 November 1995.#Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère.#Reference for a preliminary ruling: Tribunal de grande instance de Dax and Tribunal de grande instance de Quimper - France.#Article 7(1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption.#Joined cases C-197/94 and C-252/94.
European Union · Court of Justice of the European Union · 14 November 1995
Record· CJCELEX 61994CJ0151decided
Judgment of the Court (Sixth Chamber) of 26 October 1995.#Commission of the European Communities v Grand Duchy of Luxembourg.#Article 48 of the EC Treaty - Equal treatment - Taxation of income of temporary residents - Repayment of excess tax.#Case C-151/94.
European Union · Court of Justice of the European Union · 26 October 1995
Record· CJCELEX 61994CJ0036decided
Judgment of the Court (Fifth Chamber) of 26 October 1995.#Siesse - Soluções Integrais em Sistemas Software e Aplicações Ldª v Director da Alfândega de Alcântara.#Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro de Lisboa - Portugal.#Release of goods for free circulation - Failure to comply with the time-limit for assignment to a customs-approved treatment or use - Imposition of a levy.#Case C-36/94.
European Union · Court of Justice of the European Union · 26 October 1995
Report· CCCELEX 61994CC0113decided
Opinion of Mr Advocate General Jacobs delivered on 12 October 1995.#Elisabeth Jacquier, née Casarin v Directeur Général des Impôts.#Reference for a preliminary ruling: Cour de cassation - France.#Article 95 of the Treaty - Differential tax on motor vehicles.#Case C-113/94.
European Union · Court of Justice of the European Union · 12 October 1995
Report· CCCELEX 61994CC0151decided
Opinion of Mr Advocate General Jacobs delivered on 19 September 1995.#Commission of the European Communities v Grand Duchy of Luxembourg.#Article 48 of the EC Treaty - Equal treatment - Taxation of income of temporary residents - Repayment of excess tax.#Case C-151/94.
European Union · Court of Justice of the European Union · 19 September 1995
Report· CCCELEX 61994CC0036decided
Opinion of Mr Advocate General Elmer delivered on 14 September 1995.#Siesse - Soluções Integrais em Sistemas Software e Aplicações Ldª v Director da Alfândega de Alcântara.#Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro de Lisboa - Portugal.#Release of goods for free circulation - Failure to comply with the time-limit for assignment to a customs-approved treatment or use - Imposition of a levy.#Case C-36/94.
European Union · Court of Justice of the European Union · 14 September 1995
Record· CJCELEX 61993CJ0485decided
Judgment of the Court (Fifth Chamber) of 14 September 1995.#Maria Simitzi v Dimos Kos.#References for a preliminary ruling: Dioikitiko Protodikeio Rodou - Greece.#Free movement of goods - Tax regime of the Dodecanese - Charge having an effect equivalent to a customs duty - Temporal effects of a preliminary ruling.#Joined cases C-485/93 and C-486/93.
European Union · Court of Justice of the European Union · 14 September 1995
Report· DCCELEX 51995DC0285open
COMMISSION REPORT TO THE COUNCIL AND EUROPEAN PARLIAMENT ON THE RATES OF DUTY LAID DOWN IN COUNCIL DIRECTIVE 92/79/EEC OF 19 OCTOBER 1992 ON THE APPROXIMATION OF TAXES ON CIGARETTES, COUNCIL DIRECTIVE 92/80/EEC OF 19 OCTOBER 1992 ON THE APPROXIMATION OF TAXES ON MANUFACTURED TOBACCO OTHER THAN CIGARETTES, COUNCIL DIRECTIVE 92/84/EEC OF 19 OCTOBER 1992 ON THE APPROXIMATION OF THE RATES OF EXCISE DUTY ON ALCOHOL AND ALCOHOLIC BEVERAGES AND COUNCIL DIRECTIVE 92/82/EEC OF 19 OCTOBER 1992 ON THE APPROXIMATION OF THE RATES OF EXCISE DUTIES ON MINERAL OILS
European Union · European Commission · 13 September 1995
Record· CJCELEX 61994CJ0080decided
Judgment of the Court of 11 August 1995.#G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.#Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands.#Article 52 of the EC Treaty - Requirement of equal treatment - Tax on non-residents' income.#Case C-80/94.
European Union · Court of Justice of the European Union · 11 August 1995
Record· CJCELEX 61993CJ0453decided
Judgment of the Court (Second Chamber) of 11 August 1995.#W. Bulthuis-Griffioen v Inspecteur der Omzetbelasting.#Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.#Common system of value added tax - Sixth VAT Directaive - Exemption - Serivces of a social nature performed by a private person - Exclusion.#Case C-453/93.
European Union · Court of Justice of the European Union · 11 August 1995
Record· CJCELEX 61993CJ0367decided
Judgment of the Court (Sixth Chamber) of 11 August 1995.#F. G. Roders BV and others v Inspecteur der Invoerrechten en Accijnzen.#References for a preliminary ruling: Tariefcommissie - Netherlands.#Excise duties on wine - Discriminatory internal taxation - Benelux system.#Joined cases C-367/93 to C-377/93.
European Union · Court of Justice of the European Union · 11 August 1995
Regulation· RCELEX 31995R1749not in force
Commission Regulation (EC) No 1749/95 of 18 July 1995 fixing an export tax in relation to products falling within CN codes 1001 10 00 and 1103 11 10
European Union · EUR-Lex · 18 July 1995
Report· DCCELEX 51995DC0380open
COMMUNICATION FROM THE COMMISSION - REQUEST SUBMITTED BY THE REPUBLIC OF AUSTRIA FOR AUTHORIZATION TO INTRODUCE SPECIAL MEASURES PURSUANT TO ARTICLE 27 OF THE SIXTH COUNCIL DIRECTIVE ON VALUE ADDED TAX
European Union · European Commission · 18 July 1995
Record· TOCELEX 61990TO0023(01)decided
Order of the Court of First Instance (First Chamber, extended composition) of 11 July 1995.#Automobiles Peugeot SA and Peugeot SA v Commission of the European Communities.#Taxation of costs.#Cases T-23/90 (92) and T-9/92 (92).
European Union · Court of Justice of the European Union · 11 July 1995
Record· CJCELEX 61993CJ0062decided
Judgment of the Court (Sixth Chamber) of 6 July 1995.#BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.#Reference for a preliminary ruling: Dioikitiko Protodikeio Athinas - Greece.#Interpretation of Articles 11, 17 and 27 of the Sixth VAT Directive - Greek system for the taxation of petroleum products - Taxable amount - Right to deduct - Exemption.#Case C-62/93.
European Union · Court of Justice of the European Union · 6 July 1995
Record· CJCELEX 61994CJ0021decided
Judgment of the Court of 5 July 1995.#European Parliament v Council of the European Union.#Directive 93/89/EEC on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures - Reconsultation of the European Parliament.#Case C-21/94.
European Union · Court of Justice of the European Union · 5 July 1995
Proposal· PCCELEX 51995PC0275open
Proposal for a COUNCIL DECISION authorizing the United Kingdom to apply a measure derogating from Articles 6 and 17 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 · 21 June 1995
Record· TOCELEX 61991TO0043decided
Order of the Court of First Instance (Third Chamber) of 19 June 1995.#Paul Edwin Hoyer and Carine Smets v Commission of the European Communities.#Taxation of costs.#Joined cases T-43/91 DEPE, T-44/91 DEPE, T-51/91 DEPE and T-52/91 DEPE.
European Union · Court of Justice of the European Union · 19 June 1995
Report· CCCELEX 61993CC0453decided
Opinion of Mr Advocate General Cosmas delivered on 8 June 1995. # W. Bulthuis-Griffioen v Inspecteur der Omzetbelasting. # Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. # Common system of value added tax - Sixth VAT Directaive - Exemption - Serivces of a social nature performed by a private person - Exclusion. # Case C-453/93.
European Union · Court of Justice of the European Union · 8 June 1995
Report· CCCELEX 61994CC0080decided
Opinion of Mr Advocate General Léger delivered on 31 May 1995.#G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.#Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands.#Article 52 of the EC Treaty - Requirement of equal treatment - Tax on non-residents' income.#Case C-80/94.
European Union · Court of Justice of the European Union · 31 May 1995
Report· CCCELEX 61993CC0485decided
Opinion of Mr Advocate General Tesauro delivered on 18 May 1995. # Maria Simitzi v Dimos Kos. # References for a preliminary ruling: Dioikitiko Protodikeio Rodou - Greece. # Free movement of goods - Tax regime of the Dodecanese - Charge having an effect equivalent to a customs duty - Temporal effects of a preliminary ruling. # Joined cases C-485/93 and C-486/93.
European Union · Court of Justice of the European Union · 18 May 1995
Proposal· PCCELEX 51995PC0172open
Amended proposal for a COUNCIL DIRECTIVE introducing a tax on carbon dioxide emissions and energy
European Union · European Commission · 10 May 1995
Proposal· PCCELEX 51995PC0136open
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 MEMBERS STATES RELATING TO TURNOVER TAXES
European Union · European Commission · 12 April 1995
Directive· LCELEX 31995L0007not in force
Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
European Union · EUR-Lex · 10 April 1995
Record· CJCELEX 61994CJ0004decided
Judgment of the Court (Fifth Chamber) of 6 April 1995.#BLP Group plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom.#Value added tax - Interpretation of Article 2 of Directive 67/227/EEC and Article 17 (2) of Directive 77/388/EEC - Deduction of input tax on goods or services relating to exempt transactions.#Case C-4/94.
European Union · Court of Justice of the European Union · 6 April 1995
Report· CCCELEX 61994CC0021decided
Opinion of Mr Advocate General Léger delivered on 28 March 1995.#European Parliament v Council of the European Union.#Directive 93/89/EEC on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures - Reconsultation of the European Parliament.#Case C-21/94.
European Union · Court of Justice of the European Union · 28 March 1995
Record· CJCELEX 61993CJ0345decided
Judgment of the Court (Fifth Chamber) of 9 March 1995.#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 · 9 March 1995
Report· CCCELEX 61993CC0062decided
Opinion of Mr Advocate General Jacobs delivered on 9 March 1995. # BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State. # Reference for a preliminary ruling: Dioikitiko Protodikeio Athinas - Greece. # Interpretation of Articles 11, 17 and 27 of the Sixth VAT Directive - Greek system for the taxation of petroleum products - Taxable amount - Right to deduct - Exemption. # Case C-62/93.
European Union · Court of Justice of the European Union · 9 March 1995
Record· TOCELEX 61993TO0002decided
Order of the Court of First Instance (Second Chamber, extended composition) of 8 March 1995.#Air France v Commission of the European Communities.#Competition - Taxation of costs.#Case T-2/93 DEPE.
European Union · Court of Justice of the European Union · 8 March 1995
Report· CCCELEX 61993CC0469decided
Opinion of Mr Advocate General Lenz delivered on 16 February 1995.#Amministrazione delle Finanze dello Stato v Chiquita Italia SpA.#Reference for a preliminary ruling: Tribunale di Trieste - Italy.#Direct effect of provisions of the GATT and the Lomé Conventions - Internal taxation.#Case C-469/93.
European Union · Court of Justice of the European Union · 16 February 1995
Record· CJCELEX 61993CJ0279decided
Judgment of the Court of 14 February 1995.#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 · 14 February 1995
Record· TOCELEX 61993TO0460(02)decided
Order of the Court of First Instance (First Chamber, extended composition) of 6 February 1995.#Etienne Tête and others v European Investment Bank.#Taxation of costs.#Case T-460/93 DEP.
European Union · Court of Justice of the European Union · 6 February 1995
Report· CCCELEX 61994CC0004decided
Opinion of Mr Advocate General Lenz delivered on 26 January 1995.#BLP Group plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom.#Value added tax - Interpretation of Article 2 of Directive 67/227/EEC and Article 17 (2) of Directive 77/388/EEC - Deduction of input tax on goods or services relating to exempt transactions.#Case C-4/94.
European Union · Court of Justice of the European Union · 26 January 1995
Report· CCCELEX 61993CC0367decided
Opinion of Mr Advocate General Tesauro delivered on 19 January 1995. # F. G. Roders BV and others v Inspecteur der Invoerrechten en Accijnzen. # References for a preliminary ruling: Tariefcommissie - Netherlands. # Excise duties on wine - Discriminatory internal taxation - Benelux system. # Joined cases C-367/93 to C-377/93.
European Union · Court of Justice of the European Union · 19 January 1995