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Taxation

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

51 records in EU in 1996

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

Records

Record· CJCELEX 61994CJ0126decided

Judgment of the Court (Fifth Chamber) of 7 November 1996.#Société Cadi Surgelés, Société Sofrigu, Société Sofroi and Société Sofriber v Ministre des Finances and Directeur général des douanes.#Reference for a preliminary ruling: Tribunal d'instance du 12ème arrondissement de Paris - France.#Free movement of goods - Common Customs Tariff - Common commercial policy - Fiscal rules applicable to French overseas départements - Goods from non-member countries.#Case C-126/94.

European Union · Court of Justice of the European Union · 7 November 1996

Record· CJCELEX 61994CJ0217decided

Judgment of the Court (Sixth Chamber) of 24 October 1996.#Eismann Alto Adige Srl v Ufficio IVA di Bolzano.#Reference for a preliminary ruling: Commissione tributaria di primo grado di Bolzano - Italy.#Value added tax - Interpretation of Article 22(8) of the Sixth Directive (77/388/EEC) as amended by Directive 91/680/EEC - Equal treatment of domestic transactions and transactions carried out between Member States by taxable persons.#Case C-217/94.

European Union · Court of Justice of the European Union · 24 October 1996

Record· CJCELEX 61993CJ0302decided

Judgment of the Court (Sixth Chamber) of 26 September 1996.#Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen.#Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands.#Value added tax - Interpretation of Article 17(2) and (3)(a) of Directive 77/388/EEC and of Article 3(b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country.#Case C-302/93.

European Union · Court of Justice of the European Union · 26 September 1996

Report· CCCELEX 61995CC0028decided

Joined opinion of Mr Advocate General Jacobs delivered on 17 September 1996. # A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2. # Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. # Article 177 - Jurisdiction of the Court - National legislation adopting Community provisions - Transposition - Directive 90/434/EEC - Merger by exchange of shares - Tax evasion or avoidance # Case C-28/95. # Bernd Giloy v Hauptzollamt Frankfurt am Main-Ost. # Reference for a preliminary ruling: Hessisches Finanzgericht Kassel - Germany. # Article 177 - Jurisdiction of the Court - National legislation adopting Community provisions - Community Customs Code - Appeal - Suspension of a customs decision - Provision of security. # Case C-130/95.

European Union · Court of Justice of the European Union · 17 September 1996

Record· CJCELEX 61994CJ0306decided

Judgment of the Court (Fifth Chamber) of 11 July 1996.#Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget.#Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France.#Value added tax - Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion.#Case C-306/94.

European Union · Court of Justice of the European Union · 11 July 1996

Report· CCCELEX 61994CC0217decided

Opinion of Mr Advocate General Elmer delivered on 2 May 1996. # Eismann Alto Adige Srl v Ufficio IVA di Bolzano. # Reference for a preliminary ruling: Commissione tributaria di primo grado di Bolzano - Italy. # Value added tax - Interpretation of Article 22(8) of the Sixth Directive (77/388/EEC) as amended by Directive 91/680/EEC - Equal treatment of domestic transactions and transactions carried out between Member States by taxable persons. # Case C-217/94.

European Union · Court of Justice of the European Union · 2 May 1996

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