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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 1999

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 61998CC0400decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 16 December 1999. # Finanzamt Goslar v Brigitte Breitsohl. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Turnover taxes - Common system of value added tax - Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC - Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination - Supplies of buildings and the land on which they stand - Whether possible to limit the option for tax to buildings only, thereby excluding the land. # Case C-400/98.

European Union · Court of Justice of the European Union · 16 December 1999

Report· CCCELEX 61998CC0365decided

Opinion of Mr Advocate General Mischo delivered on 16 December 1999. # Brinkmann Tabakfabriken GmbH v Hauptzollamt Bielefeld. # Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. # Directive 92/80/EEC - National tax consisting either in a specific duty for products which are not above a certain price, or in an ad valorem duty for products which are above that price. # Case C-365/98.

European Union · Court of Justice of the European Union · 16 December 1999

Report· CCCELEX 61998CC0396decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 16 December 1999. # Grundstückgemeinschaft Schloßstraße GbR v Finanzamt Paderborn. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Deduction precluded by an amendment to national legislation removing the possibility of opting for taxation of the letting of immovable property. # Case C-396/98.

European Union · Court of Justice of the European Union · 16 December 1999

Record· TOCELEX 61999TO0178decided

Order of the Court of First Instance (First Chamber) of 6 December 1999. # Sonia Marion Elder and Robert Dale Elder v Commission of the European Communities. # Transparency - Decision 94/90/ECSC, EC, Euratom, on public access to Commission documents - Advisory Committee on Value Added Tax - Decision refusing access to documents - Withdrawal of contested measure - No need to adjudicate. # Case T-178/99.

European Union · Court of Justice of the European Union · 6 December 1999

Record· CJCELEX 61997CJ0294decided

Judgment of the Court of 26 October 1999.#Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna.#Reference for a preliminary ruling: Finanzgericht Münster - Germany.#Freedom to provide services - Trade tax - Add-back to the taxable amount - Exemption inapplicable to the lessee where the proprietor of the goods leased is established in another Member State and is therefore not liable to the tax.#Case C-294/97.

European Union · Court of Justice of the European Union · 26 October 1999

Report· CCCELEX 61998CC0251decided

Opinion of Mr Advocate General Alber delivered on 14 October 1999. # C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem. # Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands. # Freedom of establishment - Assets invested in shares in companies established in the taxing Member State - Exemption from wealth tax - Assets invested in shares in companies established in another Member State - No exemption. # Case C-251/98.

European Union · Court of Justice of the European Union · 14 October 1999

Record· TJCELEX 61996TJ0048decided

Judgment of the Court of First Instance (Fifth Chamber, extended composition) of 12 October 1999.#Acme Industry & Co. Ltd v Council of the European Union.#Dumping - Articles 2(3)(b)(ii) and 2(10)(b) of Regulation (EEC) No 2423/88 - Retroactive application of Regulation (EC) No 3283/94 - Constructed normal value - Establishing sales, general and administrative expenses and profit margin - Reliability of data - Treatment of import duties and indirect taxes.#Case T-48/96.

European Union · Court of Justice of the European Union · 12 October 1999

Report· CCCELEX 61998CC0110decided

Opinion of Mr Advocate General Saggio delivered on 7 October 1999. # Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT). # Reference for a preliminary ruling: Tribunal Económico-Administrativo Regional de Cataluña - Spain. # Meaning of national court or tribunal for the purposes of Article 177 of the EC Treaty (now Article 234 EC) - Admissibility - Value added tax - Interpretation of Article 17 of Sixth Directive 77/388/EEC - Deduction of tax paid on inputs - Activities prior to carrying out economic transactions on a regular basis. # Joined cases C-110/98 to C-147/98.

European Union · Court of Justice of the European Union · 7 October 1999

Report· CCCELEX 61998CC0098decided

Opinion of Mr Advocate General Saggio delivered on 30 September 1999. # Commissioners of Customs and Excise v Midland Bank plc. # Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division (Divisional Court) - United Kingdom. # Value added tax - First and Sixth VAT Directives - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Attribution of input services to output transactions - Need for a direct and immediate link. # Case C-98/98.

European Union · Court of Justice of the European Union · 30 September 1999

Record· CJCELEX 61998CJ0056decided

Judgment of the Court (Sixth Chamber) of 29 September 1999.#Modelo SGPS SA v Director-Geral dos Registos e Notariado.#Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in share capital and a change in a company's name and registered office.#Case C-56/98.

European Union · Court of Justice of the European Union · 29 September 1999

Record· CJCELEX 61997CJ0216decided

Judgment of the Court of 7 September 1999.#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 · 7 September 1999

Record· CJCELEX 61997CJ0234decided

Judgment of the Court of 8 July 1999.#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 · 8 July 1999

Record· CJCELEX 61998CJ0166decided

Judgment of the Court (Fifth Chamber) of 17 June 1999.#Société critouridienne de distribution (Socridis) v Receveur principal des douanes.#Reference for a preliminary ruling: Tribunal de grande instance de Foix - France.#Internal taxation - Article 95 of the EC Treaty (now, after amendment, Article 90 EC) - Directives 92/83/EEC and 92/84/EEC - Different taxation of wine and beer.#Case C-166/98.

European Union · Court of Justice of the European Union · 17 June 1999

Record· CJCELEX 61997CJ0338decided

Judgment of the Court (Fifth Chamber) of 8 June 1999.#Erna Pelzl and Others v Steiermärkische Landesregierung (C-338/97), Wiener Städtische Allgemeine Versicherungs AG and Others v Tiroler Landesregierung (C-344/97) and STUAG Bau-Aktiengesellschaft v Kärntner Landesregierung (C-390/97).#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Article 33 of Sixth Directive 77/388/EEC - Turnover taxes - Contributions to tourism associations and to a tourism development fund.#Joined cases C-338/97, C-344/97 and C-390/97.

European Union · Court of Justice of the European Union · 8 June 1999

Report· CCCELEX 61998CC0056decided

Opinion of Mr Advocate General Cosmas delivered on 20 May 1999. # Modelo SGPS SA v Director-Geral dos Registos e Notariado. # Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. # Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in share capital and a change in a company's name and registered office. # Case C-56/98.

European Union · Court of Justice of the European Union · 20 May 1999

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