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51 records in EU in 2000

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Report· CCCELEX 61999CC0322decided

Opinion of Mr Advocate General Jacobs delivered on 14 December 2000. # Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Articles 5(6) and 11A(1)(b) - Allocation of business goods for private purposes - Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT - Meaning of "component parts" of the goods allocated. # Joined cases C-322/99 and C-323/99.

European Union · Court of Justice of the European Union · 14 December 2000

Report· CCCELEX 62000CC0108decided

Opinion of Mr Advocate General Jacobs delivered on 14 December 2000. # Syndicat des producteurs indépendants (SPI) v Ministère de l'Economie, des Finances et de l'Industrie. # Reference for a preliminary ruling: Conseil d'Etat - France. # Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Second indent of Article 9(2)(e) of the Sixth VAT Directive - Determination of relevant place for tax purposes - Advertising services - Inclusion of services provided through the intermediary of a third party. # Case C-108/00.

European Union · Court of Justice of the European Union · 14 December 2000

Record· CJCELEX 61999CJ0213decided

Judgment of the Court (Sixth Chamber) of 7 December 2000. # José Teodoro de Andrade v Director da Alfândega de Leixões, intervener: Ministério Público. # Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal. # Release of goods for free circulation - Expiry of the period within which a customs-approved use must be assigned - Procedure for putting goods up for sale or levying an ad valorem duty. # Case C-213/99.

European Union · Court of Justice of the European Union · 7 December 2000

Report· CCCELEX 61999CC0262decided

Opinion of Mr Advocate General Alber delivered on 16 November 2000. # Paraskevas Louloudakis v Elliniko Dimosio. # Reference for a preliminary ruling: Trimeles Dioikitiko Protodikeio Irakleiou - Greece. # Directive 83/182/EEC - Means of transport temporarily imported - Tax exemptions - Normal residence in a Member State - Fine for improperly importing exempt from tax - Principle of proportionality - Good faith. # Case C-262/99.

European Union · Court of Justice of the European Union · 16 November 2000

Record· CJCELEX 61999CJ0142decided

Judgment of the Court (First Chamber) of 14 November 2000.#Floridienne SA and Berginvest SA v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Tournai - Belgium.#Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries.#Case C-142/99.

European Union · Court of Justice of the European Union · 14 November 2000

Report· CCCELEX 61999CC0325decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 9 November 2000. # G. van de Water v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # Tax provisions - Harmonisation of laws - Excise duties - Directive 92/12/EEC - Chargeability of duty - Release for consumption of products subject to excise duty - Notion - Mere holding of a product subject to excise duty. # Case C-325/99.

European Union · Court of Justice of the European Union · 9 November 2000

Report· CCCELEX 61999CC0150decided

Opinion of Mr Advocate General Jacobs delivered on 26 September 2000.#Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).#Reference for a preliminary ruling: Svea hovrätt - Sweden.#Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Sixth Directive - Exemptions - Letting of immovable property - Practice of sport or physical education.#Case C-150/99.

European Union · Court of Justice of the European Union · 26 September 2000

Report· CCCELEX 61999CC0113decided

Opinion of Mr Advocate General Fennelly delivered on 21 September 2000.#Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Minimum tax on capital companies.#Case C-113/99.

European Union · Court of Justice of the European Union · 21 September 2000

Report· CCCELEX 61999CC0213decided

Opinion of Mr Advocate General Fennelly delivered on 21 September 2000. # José Teodoro de Andrade v Director da Alfândega de Leixões, intervener: Ministério Público. # Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal. # Release of goods for free circulation - Expiry of the period within which a customs-approved use must be assigned - Procedure for putting goods up for sale or levying an ad valorem duty. # Case C-213/99.

European Union · Court of Justice of the European Union · 21 September 2000

Record· CJCELEX 61999CJ0019decided

Judgment of the Court (Fourth Chamber) of 21 September 2000.#Modelo Continente SGPS SA v Fazenda Pública.#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 the share capital of a capital company and an amendment to its statutes.#Case C-19/99.

European Union · Court of Justice of the European Union · 21 September 2000

Record· CJCELEX 61999CJ0177decided

Judgment of the Court (Fifth Chamber) of 19 September 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.

European Union · Court of Justice of the European Union · 19 September 2000

Record· CJCELEX 61998CJ0454decided

Judgment of the Court of 19 September 2000.#Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice - Conditions - Good faith of issuer of invoice.#Case C-454/98.

European Union · Court of Justice of the European Union · 19 September 2000

Report· CCCELEX 61998CC0397decided

Opinion of Mr Advocate General Fennelly delivered on 12 September 2000. # Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General. # Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom. # Freedom of establishment - Free movement of capital - Advance payment of corporation tax on profits distributed by a subsidiary to its parent company - Parent company having its seat in another Member State - Breach of Community law - Action for restitution or action for damages - Interest. # Joined cases C-397/98 and C-410/98.

European Union · Court of Justice of the European Union · 12 September 2000

Record· CJCELEX 61999CJ0136decided

Judgment of the Court (Fifth Chamber) of 13 July 2000.#Ministre du Budget and Ministre de l'Economie et des Finances v Société Monte Dei Paschi Di Siena.#Reference for a preliminary ruling: Conseil d'Etat - France.#Turnover tax - Common system of value added tax - Refund of the tax to taxable persons not established in the country - Article 17 of the Sixth Directive 77/388/EEC and Articles 2 and 5 of the Eighth Directive 79/1072/EEC.#Case C-136/99.

European Union · Court of Justice of the European Union · 13 July 2000

Report· AGCELEX 52000AG0037open

Common Position (EC) No 37/2000 of 26 June 2000 adopted by the Council, acting in accordance with the procedure referred to in Article 251 of the Treaty establishing the European Community, with a view to adopting a Regulation of the European Parliament and of the Council modifying the common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96

European Union · Council of the European Union · 26 June 2000

Record· CJCELEX 61998CJ0400decided

Judgment of the Court (Sixth Chamber) of 8 June 2000.#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 · 8 June 2000

Record· CJCELEX 61998CJ0098decided

Judgment of the Court (Second Chamber) of 8 June 2000.#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 · 8 June 2000

Record· CJCELEX 61998CJ0396decided

Judgment of the Court (Sixth Chamber) of 8 June 2000.#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 · 8 June 2000

Report· CCCELEX 61998CC0408decided

Opinion of Mr Advocate General Jacobs delivered on 13 April 2000. # Abbey National plc v Commissioners of Customs & Excise. # Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom. # VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable transactions. # Case C-408/98.

European Union · Court of Justice of the European Union · 13 April 2000

Report· CCCELEX 61999CC0136decided

Opinion of Mr Advocate General Saggio delivered on 13 April 2000.#Ministre du Budget and Ministre de l'Economie et des Finances v Société Monte Dei Paschi Di Siena.#Reference for a preliminary ruling: Conseil d'Etat - France.#Turnover tax - Common system of value added tax - Refund of the tax to taxable persons not established in the country - Article 17 of the Sixth Directive 77/388/EEC and Articles 2 and 5 of the Eighth Directive 79/1072/EEC.#Case C-136/99.

European Union · Court of Justice of the European Union · 13 April 2000

Report· CCCELEX 61998CC0454decided

Opinion of Mr Advocate General Fennelly delivered on 13 April 2000. # Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice - Conditions - Good faith of issuer of invoice. # Case C-454/98.

European Union · Court of Justice of the European Union · 13 April 2000

Record· CJCELEX 61998CJ0251decided

Judgment of the Court (Fifth Chamber) of 13 April 2000.#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 · 13 April 2000

Report· CCCELEX 61999CC0142decided

Opinion of Mr Advocate General Fennelly delivered on 4 April 2000.#Floridienne SA and Berginvest SA v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Tournai - Belgium.#Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries.#Case C-142/99.

European Union · Court of Justice of the European Union · 4 April 2000

Report· CCCELEX 61999CC0019decided

Opinion of Mr Advocate General Cosmas delivered on 30 March 2000.#Modelo Continente SGPS SA v Fazenda Pública.#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 the share capital of a capital company and an amendment to its statutes.#Case C-19/99.

European Union · Court of Justice of the European Union · 30 March 2000

Report· CCCELEX 61999CC0177decided

Opinion of Mr Advocate General Cosmas delivered on 23 March 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.

European Union · Court of Justice of the European Union · 23 March 2000

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