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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 1997

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic

Records

Report· CCCELEX 61996CC0264decided

Opinion of Mr Advocate General Tesauro delivered on 16 December 1997. # Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes). # Reference for a preliminary ruling: House of Lords - United Kingdom. # Right of establishment - Corporation tax - Surrender by one company to another company in the same group of tax relief on trading losses - Residence requirement imposed on group companies - Discrimination according to the location of the corporate seat - Obligation of the national court. # Case C-264/96.

European Union · Court of Justice of the European Union · 16 December 1997

Report· CCCELEX 61996CC0336decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 20 November 1997. # Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin. # Reference for a preliminary ruling: Tribunal administratif de Strasbourg - France. # Articles 6, 48 and 220 of the EC Treaty - Equal treatment - Bilateral convention for the avoidance of double taxation - Frontier workers. # Case C-336/96.

European Union · Court of Justice of the European Union · 20 November 1997

Report· CCCELEX 61996CC0118decided

Opinion of Mr Advocate General Tesauro delivered on 23 September 1997.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.

European Union · Court of Justice of the European Union · 23 September 1997

Record· CJCELEX 61996CJ0141decided

Judgment of the Court of 17 September 1997.#Finanzamt Osnabrück-Land v Bernhard Langhorst.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Value added tax - Interpretation of Articles 21(1)(c) and 22(3)(c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown.#Case C-141/96.

European Union · Court of Justice of the European Union · 17 September 1997

Record· CJCELEX 61995CJ0370decided

Judgment of the Court (Fifth Chamber) of 26 June 1997.#Careda SA (C-370/95), Federación nacional de operadores de máquinas recreativas y de azar (Femara) (C-371/95) and Asociación española de empresarios de máquinas recreativas (Facomare) (C-372/95) v Administración General del Estado.#Reference for a preliminary ruling: Audiencia Nacional - Spain.#Tax on the use of gaming machines - Turnover tax - Passing on to consumers.#Joined cases C-370/95, C-371/95 and C-372/95.

European Union · Court of Justice of the European Union · 26 June 1997

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