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Taxation

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51 records in EU in 2001

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Record· CJCELEX 62000CJ0017decided

Judgment of the Court (Fifth Chamber) of 29 November 2001.#François De Coster v Collège des bourgmestre et échevins de Watermael-Boitsfort.#Reference for a preliminary ruling: Collège juridictionnel de la Région de Bruxelles-Capitale - Belgium.#Reference for a preliminary ruling - Defination of a national court or tribunal - Freedom to provide services - Municipal tax on satellite dishes - Restriction on the freedom to receive television programmes by satellite.#Case C-17/00.

European Union · Court of Justice of the European Union · 29 November 2001

Record· CJCELEX 61998CJ0338decided

Judgment of the Court (Fifth Chamber) of 8 November 2001.#Commission of the European Communities v Kingdom of the Netherlands.#Failure of a Member State to fulfil its obligations - Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive - National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle.#Case C-338/98.

European Union · Court of Justice of the European Union · 8 November 2001

Report· CCCELEX 61999CC0451decided

Opinion of Mr Advocate General Jacobs delivered on 25 September 2001. # Cura Anlagen GmbH v Auto Service Leasing GmbH (ASL). # Reference for a preliminary ruling: Handelsgericht Wien - Austria. # Vehicle leasing - Prohibition on using in a Member State for longer than a certain time a vehicle registered in another Member State - Obligations to register the vehicle and to pay a consumption tax in the Member State of use - Obligation to insure with an insurer authorised in the Member State of use - Obligation to undergo roadworthiness testing - Restrictions on the freedom to provide services - Justifications. # Case C-451/99.

European Union · Court of Justice of the European Union · 25 September 2001

Report· CCCELEX 62000CC0302decided

Opinion of Mr Advocate General Alber delivered on 13 September 2001. # Commission of the European Communities v French Republic. # Failure by a Member State to fulfil its obligations - Directives 95/59/EC and 92/79/EEC - Article 95 of the EC Treaty (now after amendment, Article 90 EC) - Taxes affecting the consumption of manufactured tobaccos - Minimum reference price for all cigarettes of the same brand - Different rates of tax on dark-tobacco and light-tobacco cigarettes. # Case C-302/00.

European Union · Court of Justice of the European Union · 13 September 2001

Report· CCCELEX 62000CC0043decided

Opinion of Mr Advocate General Tizzano delivered on 11 September 2001. # Andersen og Jensen ApS v Skatteministeriet. # Reference for a preliminary ruling: Vestre Landsret - Denmark. # Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares - Transfer of assets or of a branch of activity - Meaning. # Case C-43/00.

European Union · Court of Justice of the European Union · 11 September 2001

Record· CJCELEX 61999CJ0262decided

Judgment of the Court (Sixth Chamber) of 12 July 2001. # 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 · 12 July 2001

Report· CCCELEX 62000CC0017decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 28 June 2001.#François De Coster v Collège des bourgmestre et échevins de Watermael-Boitsfort.#Reference for a preliminary ruling: Collège juridictionnel de la Région de Bruxelles-Capitale - Belgium.#Reference for a preliminary ruling - Defination of a national court or tribunal - Freedom to provide services - Municipal tax on satellite dishes - Restriction on the freedom to receive television programmes by satellite.#Case C-17/00.

European Union · Court of Justice of the European Union · 28 June 2001

Record· CJCELEX 61999CJ0345decided

Judgment of the Court (Fifth Chamber) of 14 June 2001. # Commission of the European Communities v French Republic. # Failure by a Member State to fulfil its obligations - Article 17(2) and (6) of the Sixth VAT Directive - Deductibility of tax on the acquisition of vehicles used to carry out taxable transactions - Limitation to vehicles used exclusively for driving instruction. # Case C-345/99.

European Union · Court of Justice of the European Union · 14 June 2001

Report· CCCELEX 61998CC0426decided

Opinion of Advocate General Stix-Hackl delivered on 7 June 2001. # Commission of the European Communities v Hellenic Republic. # Failure by a Member State to fulfil its obligations - Directive 69/335/EEC - Indirect taxes on the raising of capital - Special charges imposed on the formation of public and private limited liability companies, on the publication and alteration of their statutes and on the increase in their capital. # Case C-426/98.

European Union · Court of Justice of the European Union · 7 June 2001

Report· CCCELEX 61998CC0338decided

Opinion of Advocate General Stix-Hackl delivered on 31 May 2001. # Commission of the European Communities v Kingdom of the Netherlands. # Failure of a Member State to fulfil its obligations - Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive - National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle. # Case C-338/98.

European Union · Court of Justice of the European Union · 31 May 2001

Record· CJCELEX 61999CJ0322decided

Judgment of the Court (Fifth Chamber) of 17 May 2001.#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 · 17 May 2001

Record· CJCELEX 61999CJ0034decided

Judgment of the Court of 15 May 2001.#Commissioners of Customs & Excise v Primback Ltd.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods - Credit granted by a person other than the seller and at no cost to the customer - Payment by finance company to the seller of less than the price of the goods.#Case C-34/99.

European Union · Court of Justice of the European Union · 15 May 2001

Report· CCCELEX 61999CC0234decided

Opinion of Mr Advocate General Mischo delivered on 10 May 2001. # Niels Nygård v Svineafgiftsfonden, and Ministeriet for Fødevarer, Landbrug og Fiskeri. # Reference for a preliminary ruling: Vestre Landsret - Denmark. # National levy on pigs - Charge having an equivalent effect - Internal taxation - Levy scheme authorised by the Commission as State aid compatible with the common market - Levy incompatible with provisions of the EC Treaty other than Articles 92 of the EC Treaty (now, after amendment, Article 87 EC) and 93 of the EC Treaty (now Article 88 EC) - Discretion of the national courts. # Case C-234/99.

European Union · Court of Justice of the European Union · 10 May 2001

Record· CJCELEX 61999CJ0325decided

Judgment of the Court (Sixth Chamber) of 5 April 2001. # 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 · 5 April 2001

Record· CJCELEX 62000CJ0108decided

Judgment of the Court (Fifth Chamber) of 15 March 2001.#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 · 15 March 2001

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