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51 records in EU in 2002

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Report· CCCELEX 62001CC0364decided

Opinion of Mr Advocate General Mischo delivered on 12 December 2002. # The heirs of H. Barbier v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland te Heerlen. # Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. # Interpretation of Articles 48 and 52 of the EEC Treaty (subsequently Articles 48 and 52 of the EC Treaty, now, after amendment, Articles 39 EC and 43 EC), Article 67 of the EEC Treaty (subsequently Article 67 of the EC Treaty, repealed by the Treaty of Amsterdam), Articles 6 and 8a of the EC Treaty (now, after amendment, Articles 12 EC and 18 EC) - Directives 88/361/EEC and 90/364/EEC - Inheritance tax - Requirement of cross-border economic activity - Prohibition of discrimination on the basis of Member State of residence. # Case C-364/01.

European Union · Court of Justice of the European Union · 12 December 2002

Record· TJCELEX 62001TJ0271decided

Judgment of the Court of First Instance (Second Chamber) of 12 November 2002. # José Manuel López Cejudo v Commission of the European Communities. # Officials - Remuneration - Dependent child allowance and education allowance paid to the parent with custody of the child - Refusal to recognise the other parent's entitlement to the allowances for the purpose of calculating the tax abatement and the expatriation allowance - Default interest. # Case T-271/01.

European Union · Court of Justice of the European Union · 12 November 2002

Report· CCCELEX 62001CC0034decided

Opinion of Advocate General Stix-Hackl delivered on 7 November 2002.#Enirisorse SpA v Ministero delle Finanze.#Reference for a preliminary ruling: Corte suprema di Cassazione - Italy.#Public undertakings - Transfer to public undertakings of a proportion of port charges paid to the State - Competition - Abuse of a dominant position - State aid - Charge having equivalent effect - Internal taxation - Free movement of goods.#Joined cases C-34/01 to C-38/01.

European Union · Court of Justice of the European Union · 7 November 2002

Report· CCCELEX 62001CC0017decided

Opinion of Mr Advocate General Geelhoed delivered on 24 October 2002. # Finanzamt Sulingen v Walter Sudholz. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Articles 2 and 3 of Decision 2000/186/EC - Flat-rate limit on the right to deduct VAT on vehicles not used solely for business purposes - Retroactive authorisation of a national tax measure. # Case C-17/01.

European Union · Court of Justice of the European Union · 24 October 2002

Record· TJCELEX 61999TJ0346decided

Judgment of the Court of First Instance (Third Chamber, extended composition) of 23 October 2002. # Territorio Histórico de Álava - Diputación Foral de Álava, Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa and Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya v Commission of the European Communities. # State aid - Decision to initiate the procedure under Article 88(2) EC - Actions for annulment - Admissibility - Tax measures - Selective nature - Legitimate expectations - Misuse of powers. # Joined cases T-346/99, T-347/99 and T-348/99.

European Union · Court of Justice of the European Union · 23 October 2002

Record· TJCELEX 61999TJ0269decided

Judgment of the Court of First Instance (Third Chamber, extended composition) of 23 October 2002.#Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa, Territorio Histórico de Álava - Diputación Foral de Álava and Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya v Commission of the European Communities.#State aid - Decision to initiate the procedure under Article 88(2) EC - Actions for annulment - Admissibility - Tax measures - Selective nature - Legitimate expectations - Misuse of powers.#Joined cases T-269/99, T-271/99 and T-272/99.

European Union · Court of Justice of the European Union · 23 October 2002

Record· CJCELEX 61999CJ0339decided

Judgment of the Court (Sixth Chamber) of 17 October 2002.#Energie Steiermark Holding AG v Finanzlandesdirektion für Steiermark.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Increase in a company's capital by the issue of new shares - Payments made upon the entry of a new member as a shareholder in the company - Payments made by the parent company of the new member - Payments made to the subsidiaries of the company increasing its capital - Payments not yet made.#Case C-339/99.

European Union · Court of Justice of the European Union · 17 October 2002

Record· CJCELEX 62000CJ0071decided

Judgment of the Court (Sixth Chamber) of 17 October 2002.#Develop Baudurchführungs- und Stadtentwicklungs GmbH 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 - Capital duty - Contribution of assets of any kind - Meaning - Payments made by the parent company of a company which has acquired dividend certificates issued by a capital company.#Case C-71/00.

European Union · Court of Justice of the European Union · 17 October 2002

Record· CJCELEX 62000CJ0138decided

Judgment of the Court (Sixth Chamber) of 17 October 2002.#Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH 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 - Capital duty - Contribution of assets of any kind - Meaning - Acquisition by a non-member of dividend certificates issued by a capital company.#Case C-138/00.

European Union · Court of Justice of the European Union · 17 October 2002

Report· CCCELEX 62001CC0092decided

Opinion of Mr Advocate General Alber delivered on 8 October 2002. # Georgios Stylianakis v Elliniko Dimosio. # Reference for a preliminary ruling: Monomeles Dioikitiko Protodikeio Irakleiou - Greece. # Article 8a of the EC Treaty (now, after amendment, Article 18 EC) - European citizenship - Article 59 of the Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Community air transport - Airport tax - Discrimination - Regulation (EEC) No 2408/92. # Case C-92/01.

European Union · Court of Justice of the European Union · 8 October 2002

Report· CCCELEX 62001CC0168decided

Opinion of Mr Advocate General Alber delivered on 24 September 2002. # Bosal Holding BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # Freedom of establishment - Taxation - Taxes on company profits - Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States - Coherence of the tax system. # Case C-168/01.

European Union · Court of Justice of the European Union · 24 September 2002

Record· CJCELEX 62000CJ0255decided

Judgment of the Court (Sixth Chamber) of 24 September 2002. # Grundig Italiana SpA v Ministero delle Finanze. # Reference for a preliminary ruling: Tribunale di Trento - Italy. # Internal taxes contrary to Community law - Recovery of sums paid but not due - National legislation retroactively reducing time-limits for bringing proceedings - Compatibility with the principle of effectiveness. # Case C-255/00.

European Union · Court of Justice of the European Union · 24 September 2002

Report· CCCELEX 62001CC0149decided

Opinion of Mr Advocate General Tizzano delivered on 12 September 2002. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.

European Union · Court of Justice of the European Union · 12 September 2002

Record· CJCELEX 61999CJ0216decided

Judgment of the Court (Sixth Chamber) of 10 September 2002. # Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato (C-216/99) and Ministero delle Finanze v CASER SpA (C-222/99). # References for a preliminary ruling: Tribunale di Milano and Corte d'appello di Roma - Italy. # Directive 69/335/EEC - Indirect taxes on the raising of capital - Articles 10 and 12(1)(e) - Register of companies - Registration of companies' instruments of incorporation and other company documents - Recovery of sums paid but not due - Procedural time-limits under national law - Interest. # Joined cases C-216/99 and C-222/99.

European Union · Court of Justice of the European Union · 10 September 2002

Report· AGCELEX 52002AG0051open

Common Position (EC) No 51/2002 of 26 July 2002 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 decision of the European Parliament and of the Council adopting a Community programme to improve the operation of the taxation systems in the internal market (Fiscalis programme (2003 to 2007))

European Union · Council of the European Union · 26 July 2002

Report· CCCELEX 62001CC0126decided

Opinion of Mr Advocate General Jacobs delivered on 30 April 2002. # Ministère de l'Économie, des Finances et de l'Industrie v GEMO SA. # Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France. # State aid - System of financing a public carcass disposal service by a meat purchase tax - Interpretation of Article 92 of the EC Treaty (now, after amendment, Article 87 EC). # Case C-126/01.

European Union · Court of Justice of the European Union · 30 April 2002

Record· CJCELEX 61999CJ0234decided

Judgment of the Court (Sixth Chamber) of 23 April 2002. # 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 · 23 April 2002

Record· CJCELEX 61999CJ0451decided

Judgment of the Court (Fifth Chamber) of 21 March 2002. # 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 · 21 March 2002

Record· CJCELEX 61998CJ0426decided

Judgment of the Court (Sixth Chamber) of 19 March 2002.#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 · 19 March 2002

Report· CCCELEX 62000CC0255decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 14 March 2002. # Grundig Italiana SpA v Ministero delle Finanze. # Reference for a preliminary ruling: Tribunale di Trento - Italy. # Internal taxes contrary to Community law - Recovery of sums paid but not due - National legislation retroactively reducing time-limits for bringing proceedings - Compatibility with the principle of effectiveness. # Case C-255/00.

European Union · Court of Justice of the European Union · 14 March 2002

Record· TJCELEX 62000TJ0092decided

Judgment of the Court of First Instance (Third Chamber, extended composition) of 6 March 2002.#Territorio Histórico de Álava - Diputación Foral de Álava (T-92/00), Ramondín, SA and Ramondín Cápsulas, SA (T-103/00) v Commission of the European Communities.#State aid - Concept of State aid - Tax measures - Selective nature - Justification owing to the nature or overall structure of the tax system - Misuse of powers.#Joined cases T-92/00 and T-103/00.

European Union · Court of Justice of the European Union · 6 March 2002

Record· TJCELEX 61999TJ0127decided

Judgment of the Court of First Instance (Third Chamber, extended composition) of 6 March 2002.#Territorio Histórico de Álava - Diputación Foral de Álava (T-127/99), Comunidad Autónoma del País Vasco and Gasteizko Industria Lurra, SA (T-129/99) and Daewoo Electronics Manufacturing España, SA (T-148/99) v Commission of the European Communities.#State aid - Concept of State aid - Tax measures - Selective nature - Justification owing to the nature or overall structure of the tax system - Compatibility of the aid with the common market.#Joined cases T-127/99, T-129/99 and T-148/99.

European Union · Court of Justice of the European Union · 6 March 2002

Record· CJCELEX 62000CJ0302decided

Judgment of the Court (Fifth Chamber) of 27 February 2002. # 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 · 27 February 2002

Record· TJCELEX 62000TJ0170decided

Judgment of the Court of First Instance (Second Chamber) of 20 February 2002.#Förde-Reederei GmbH v Council of the European Union and Commission of the European Communities.#Non-contractual liability of the Community - Directive 92/12/EEC on the general arrangements for products subject to excise duty - Damage caused by transitional tax exemption arrangements for products bought by travellers during sea-crossings between two Member States.#Case T-170/00.

European Union · Court of Justice of the European Union · 20 February 2002

Report· CCCELEX 62000CC0071decided

Joined opinion of Mr Advocate General Tizzano delivered on 2 February 2002. # Develop Baudurchführungs- und Stadtentwicklungs GmbH 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 - Capital duty - Contribution of assets of any kind - Meaning - Payments made by the parent company of a company which has acquired dividend certificates issued by a capital company. # Case C-71/00. # Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH 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 - Capital duty - Contribution of assets of any kind - Meaning - Acquisition by a non-member of dividend certificates issued by a capital company. # Case C-138/00.

European Union · Court of Justice of the European Union · 7 February 2002

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