Taxation

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51 records in EU in 1998

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

Records

Record· CJCELEX 61997CJ0236decided

Judgment of the Court (Sixth Chamber) of 17 December 1998.#Skatteministeriet v Aktieselskabet Forsikrinsselskabet Codan.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on transfer of shares not listed on a Stock Exchange.#Case C-236/97.

European Union · Court of Justice of the European Union · 17 December 1998

Record· CJCELEX 61997CJ0381decided

Judgment of the Court (Fifth Chamber) of 3 December 1998.#Belgocodex SA v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Nivelles - Belgium.#First and Sixth VAT Directives - Letting and leasing of immovable property - Right to opt for taxation.#Case C-381/97.

European Union · Court of Justice of the European Union · 3 December 1998

Report· CCCELEX 61997CC0254decided

Opinion of Mr Advocate General Saggio delivered on 1 December 1998. # Société Baxter, B. Braun Médical SA, Société Fresenius France and Laboratoires Bristol-Myers-Squibb SA v Premier Ministre, Ministère du Travail et des Affaires sociales, Ministère de l'Economie et des Finances and Ministère de l'Agriculture, de la Pêche et de l'Alimentation. # Internal taxation - Tax deduction - Expenditure on research - Proprietary medicinal products. # Reference for a preliminary ruling: Conseil d'État - France. # Case C-254/97.

European Union · Court of Justice of the European Union · 1 December 1998

Proposal· PCCELEX 51998PC0693open

Proposal for a Council Directive amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax

European Union · European Commission · 30 November 1998

Proposal· PCCELEX 51998PC0660open

Proposal for a Council directive amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax

European Union · European Commission · 27 November 1998

Regulation· RCELEX 31998R2535not in force

Commission Regulation (EC) No 2535/98 of 26 November 1998 amending Regulation (EEC) No 3046/92 with regard to information provided by the tax authorities

European Union · EUR-Lex · 26 November 1998

Report· DCCELEX 51998DC0595open

Communication from the Commission to the Council and the European Parliament - First annual report on the implementation of the code of conduct for business taxation and fiscal State aid - Progress report on the work concerning the taxation of income from savings and a common system of taxation for interest and royalty payments between associated companies (1998)

European Union · European Commission · 25 November 1998

Report· CCCELEX 61997CC0311decided

Opinion of Mr Advocate General Alber delivered on 19 November 1998. # Royal Bank of Scotland plc v Elliniko Dimosio (Greek State). # Reference for a preliminary ruling: Dioikitiko Protodikeio Peiraios - Greece. # Freedom of establishment - Tax legislation - Tax on company profits. # Case C-311/97.

European Union · Court of Justice of the European Union · 19 November 1998

Report· CCCELEX 61997CC0216decided

Opinion of Mr Advocate General Cosmas delivered on 17 November 1998.#Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, Belfast - United Kingdom.#VAT - Sixth Directive - Exemptions for certain activities in the public interest - Establishment - Organisation - Meaning - Services performed by an association of two natural persons (partnership).#Case C-216/97.

European Union · Court of Justice of the European Union · 17 November 1998

Regulation· RCELEX 31998R2459in force

Council Regulation (EC, ECSC, Euratom) No 2459/98 of 12 November 1998 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 · 12 November 1998

Record· CJCELEX 61997CJ0149decided

Judgment of the Court (Sixth Chamber) of 12 November 1998.#The Institute of the Motor Industry v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature.#Case C-149/97.

European Union · Court of Justice of the European Union · 12 November 1998

Record· TOCELEX 61994TO0290(01)decided

Order of the Court of First Instance (First Chamber, extended composition) of 30 October 1998.#Fort James France, formerly Kaysersberg SA v Commission of the European Communities.#Taxation of costs.#Case T-290/94 (92).

European Union · Court of Justice of the European Union · 30 October 1998

Record· CJCELEX 61997CJ0152decided

Judgment of the Court (Sixth Chamber) of 27 October 1998.#Abruzzi Gas SpA (Agas) v Amministrazione Tributaria di Milano.#Reference for a preliminary ruling: Commissione tributaria provinciale di Milano - Italy.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Acquisition by a company which already owns all the securities of the companies acquired.#Case C-152/97.

European Union · Court of Justice of the European Union · 27 October 1998

Record· CJCELEX 61997CJ0004decided

Judgment of the Court (Sixth Chamber) of 27 October 1998.#Manifattura italiana Nonwoven SpA v Direzione regionale delle entrate per la Toscana.#Reference for a preliminary ruling: Commissione tributaria provinciale di Firenze - Italy.#Directive 69/335/EEC - Taxes on the raising of capital - Tax on companies' net assets.#Case C-4/97.

European Union · Court of Justice of the European Union · 27 October 1998

Record· CJCELEX 61997CJ0031decided

Judgment of the Court (Sixth Chamber) of 27 October 1998.#Fuerzas Eléctricas de Catalunya SA (FECSA) (C-31/97) and Autopistas Concesionaria Española SA (C-32/97) v Departament d'Economía y Finances de la Generalitat de Catalunya.#Reference for a preliminary ruling: Tribunal Superior de Justicia de Catalunya - Spain.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on notarial deeds recording the repayment of debenture loans.#Joined cases C-31/97 and C-32/97.

European Union · Court of Justice of the European Union · 27 October 1998

Record· CJCELEX 61996CJ0308decided

Judgment of the Court (Fifth Chamber) of 22 October 1998.#Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel.#References for a preliminary ruling: High Court of Justice, Queen's Bench Division and Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Article 26 of the Sixth VAT Directive - Scheme for travel agents and tour operators - Hotel undertakings - Accommodation and travel package - Basis of calculation of the margin.#Joined cases C-308/96 and C-94/97.

European Union · Court of Justice of the European Union · 22 October 1998

Report· CCCELEX 61997CC0234decided

Opinion of Mr Advocate General Fennelly delivered on 15 October 1998.#Teresa Fernández de Bobadilla v Museo Nacional del Prado, Comité de Empresa del Museo Nacional del Prado and Ministerio Fiscal.#Reference for a preliminary ruling: Juzgado de lo Social n. 4 de Madrid - Spain.#Recognition of qualifications - Restorer of cultural property - Directives 89/48/EEC and 92/51/EEC - Concept of "regulated profession" - Article 48 of the EC Treaty (now, after amendment, Article 39 EC).#Case C-234/97.

European Union · Court of Justice of the European Union · 15 October 1998

Directive· LCELEX 31998L0080not in force

Council Directive 98/80/EC of 12 October 1998 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special scheme for investment gold

European Union · EUR-Lex · 12 October 1998

Record· CJCELEX 61996CJ0319decided

Judgment of the Court (Second Chamber) of 24 September 1998.#Brinkmann Tabakfabriken GmbH v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Tax on the consumption of manufactured tobacco - Directive 79/32/EEC - Cigarettes - Smoking tobacco - Concept - Non-contractual liability of a Member State for breach of Community law.#Case C-319/96.

European Union · Court of Justice of the European Union · 24 September 1998

Regulation· RCELEX 31998R2005open

Commission Regulation (EC) No 2005/98 of 21 September 1998 amending Regulation (EC) No 1079/98 opening an invitation to tender for the refund or the tax for the export of common wheat to all third countries

European Union · EUR-Lex · 21 September 1998

Regulation· RCELEX 31998R2004open

Commission Regulation (EC) No 2004/98 of 21 September 1998 opening an invitation to tender for the refund or the tax for the export of common wheat to certain ACP States

European Union · EUR-Lex · 21 September 1998

Report· CCCELEX 61997CC0236decided

Opinion of Mr Advocate General Alber delivered on 17 September 1998.#Skatteministeriet v Aktieselskabet Forsikrinsselskabet Codan.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on transfer of shares not listed on a Stock Exchange.#Case C-236/97.

European Union · Court of Justice of the European Union · 17 September 1998

Report· CCCELEX 61997CC0381decided

Opinion of Mr Advocate General Alber delivered on 17 September 1998. # Belgocodex SA v Belgian State. # Reference for a preliminary ruling: Tribunal de première instance de Nivelles - Belgium. # First and Sixth VAT Directives - Letting and leasing of immovable property - Right to opt for taxation. # Case C-381/97.

European Union · Court of Justice of the European Union · 17 September 1998

Record· TOCELEX 61994TO0271decided

Order of the Court of First Instance (Fifth Chamber) of 17 September 1998.#Eugénio Branco v Commission of the European Communities.#Taxation of costs.#Case T-271/94 (92).

European Union · Court of Justice of the European Union · 17 September 1998

Report· CCCELEX 61997CC0006decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 17 September 1998.#Italian Republic v Commission of the European Communities.#State aid - Definition - Tax credit - Recovery - Absolute impossibility.#Case C-6/97.

European Union · Court of Justice of the European Union · 17 September 1998

Record· TJCELEX 61995TJ0188decided

Judgment of the Court of First Instance (Fourth Chamber, extended composition) of 16 September 1998.#Waterleiding Maatschappij "Noord-West Brabant" NV v Commission of the European Communities.#State aid - Tax exemptions - Refusal to open the procedure laid down by Article 93(2) of the Treaty - Meaning of `parties concerned` - Confirmatory act - Inadmissibility.#Case T-188/95.

European Union · Court of Justice of the European Union · 16 September 1998

Regulation· RCELEX 31998R1746open

Commission Regulation (EC) No 1746/98 of 6 August 1998 opening an invitation to tender for the refund or the tax for the export of rye to all third countries

European Union · EUR-Lex · 6 August 1998

Report· CCCELEX 61997CC0136decided

Opinion of Mr Advocate General Fennelly delivered on 16 July 1998.#Norbury Developments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom.#VAT - Sixth directive - Transitional provisions - Maintenance of exemptions - Supply of building land.#Case C-136/97.

European Union · Court of Justice of the European Union · 16 July 1998

Record· CJCELEX 61996CJ0264decided

Judgment of the Court of 16 July 1998.#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 July 1998

Record· TOCELEX 61994TO0115decided

Order of the Court of First Instance (Fourth Chamber) of 15 July 1998.#Opel Austria GmbH v Council of the European Union.#Taxation of costs.#Case T-115/94 (92).

European Union · Court of Justice of the European Union · 15 July 1998

Bill· CNS1998/0193(CNS)rdg1

Minimum effective taxation of savings income in the form of investment payments within the Community

European Union · European Parliament · 13 July 1998

Proposal· PCCELEX 51998PC0426open

Proposal for a Council Decision authorising the Portuguese Republic to apply a measure derogating from Articles 21(1)(a) and 22 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 · 10 July 1998

Report· CCCELEX 61997CC0048decided

Opinion of Mr Advocate General Fennelly delivered on 9 July 1998.#Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Sales promotion scheme - Goods supplied on redemption of vouchers - Supply for consideration - Price discounts and rebates - Definition.#Case C-48/97.

European Union · Court of Justice of the European Union · 9 July 1998

Record· TOCELEX 61994TO0085decided

Order of the Court of First Instance (Third Chamber) of 8 July 1998.#Eugénio Branco Ldª v Commission of the European Communities.#Taxation of costs.#Joined cases T-85/94 (92) and T-85/94 (122) (92).

European Union · Court of Justice of the European Union · 8 July 1998

Report· CCCELEX 61997CC0152decided

Opinion of Mr Advocate General Cosmas delivered on 25 June 1998.#Abruzzi Gas SpA (Agas) v Amministrazione Tributaria di Milano.#Reference for a preliminary ruling: Commissione tributaria provinciale di Milano - Italy.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Acquisition by a company which already owns all the securities of the companies acquired.#Case C-152/97.

European Union · Court of Justice of the European Union · 25 June 1998

Record· TOCELEX 61994TO0177(01)decided

Order of the Court of First Instance (Second Chamber) of 25 June 1998. # Henk Altmann and Others and Peter Edmond Stott v Commission of the European Communities. # Taxation of costs. # Joined cases T-177/94 (92) and T-377/94 (92) and case T-99/95 (92).

European Union · Court of Justice of the European Union · 25 June 1998

Proposal· PCCELEX 51998PC0364open

Proposal for a European Parliament and Council Directive amending Council Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax and certain excise duties

European Union · European Commission · 25 June 1998

Report· CCCELEX 61997CC0004decided

Opinion of Mr Advocate General Fennelly delivered on 18 June 1998.#Manifattura italiana Nonwoven SpA v Direzione regionale delle entrate per la Toscana.#Reference for a preliminary ruling: Commissione tributaria provinciale di Firenze - Italy.#Directive 69/335/EEC - Taxes on the raising of capital - Tax on companies' net assets.#Case C-4/97.

European Union · Court of Justice of the European Union · 18 June 1998

Record· CJCELEX 61996CJ0068decided

Judgment of the Court (Sixth Chamber) of 17 June 1998.#Grundig Italiana SpA v Ministero delle Finanze.#Reference for a preliminary ruling: Tribunale di Trento - Italy.#National tax on audiovisual and photo-optical products - Internal taxation - Possible incompatibility with Community law.#Case C-68/96.

European Union · Court of Justice of the European Union · 17 June 1998

Report· DCCELEX 51998DC0374open

Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee - Electronic commerce and indirect taxation

European Union · European Commission · 17 June 1998

Proposal· PCCELEX 51998PC0377(01)open

Proposal for a Council Directive amending Directive 77/388/EEC as regards the rules governing the right to deduct Value Added Tax

European Union · European Commission · 17 June 1998

Proposal· PCCELEX 51998PC0375open

Proposal for a Council Decision authorising the Italian Republic to apply a measure derogating from Articles 2 and 10 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 · 16 June 1998

Report· CCCELEX 61997CC0031decided

Opinion of Mr Advocate General Fennelly delivered on 11 June 1998.#Fuerzas Eléctricas de Catalunya SA (FECSA) (C-31/97) and Autopistas Concesionaria Española SA (C-32/97) v Departament d'Economía y Finances de la Generalitat de Catalunya.#Reference for a preliminary ruling: Tribunal Superior de Justicia de Catalunya - Spain.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on notarial deeds recording the repayment of debenture loans.#Joined cases C-31/97 and C-32/97.

European Union · Court of Justice of the European Union · 11 June 1998

Record· CJCELEX 61996CJ0361decided

Judgment of the Court (Fifth Chamber) of 11 June 1998.#Société générale des grandes sources d'eaux minérales françaises v Bundesamt für Finanzen.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Value added tax - Interpretation of Article 3(a) of the Eighth Council Directive 79/1072/EEC - Obligation of taxpayers not established in the country concerned to annex the original invoices or import documents to applications for a refund of the tax - Possibility of annexing a duplicate where the original has been lost for reasons beyond the control of the taxpayer.#Case C-361/96.

European Union · Court of Justice of the European Union · 11 June 1998

Record· CJCELEX 61995CJ0283decided

Judgment of the Court (Sixth Chamber) of 11 June 1998.#Karlheinz Fischer v Finanzamt Donaueschingen.#Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.#Tax provisions - Sixth VAT Directive - Application to the organisation of unlawful games of chance - Determination of the taxable amount.#Case C-283/95.

European Union · Court of Justice of the European Union · 11 June 1998

Regulation· RCELEX 31998R1197in force

Council Regulation (EC, ECSC, Euratom) No 1197/98 of 5 June 1998 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 · 5 June 1998

Record· CJCELEX 61997CJ0003decided

Judgment of the Court (First Chamber) of 28 May 1998.#Criminal proceedings against John Charles Goodwin and Edward Thomas Unstead.#Reference for a preliminary ruling: Court of Appeal (England) - United Kingdom.#Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive 77/388/EEC - Scope - Supply of counterfeit perfume products.#Case C-3/97.

European Union · Court of Justice of the European Union · 28 May 1998

Bill· CNS1998/0087(CNS)rdg1

Common system of taxation for interest and royalty payments between associated companies of different Member States

European Union · European Parliament · 27 May 1998

Regulation· RCELEX 31998R1078open

Commission Regulation (EC) No 1078/98 of 27 May 1998 opening an invitation to tender for the refund or the tax for the export of barley to all third countries

European Union · EUR-Lex · 27 May 1998

Regulation· RCELEX 31998R1079open

Commission Regulation (EC) No 1079/98 of 27 May 1998 opening an invitation to tender for the refund or the tax for the export of common wheat to all third countries

European Union · EUR-Lex · 27 May 1998

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