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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 2003

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

Records

Proposal· PCCELEX 52003PC0797(02)open

Proposal for a Directive of the European Parliament and of the Council amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products

European Union · European Commission · 18 December 2003

Record· CJCELEX 62001CJ0364decided

Judgment of the Court (Fifth Chamber) of 11 December 2003. # 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after amendment, Articles 39 EC and 43 EC), Article 67 of the EEC Treaty (subsequently Article 67 of the EC Treaty, repealed by the Treaty of Amsterdam), Articles 6 and 8a of the EC Treaty (now, after amendment, Articles 12 EC and 18 EC) - Directives 88/361/EEC and 90/364/EEC -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 · 11 December 2003

Record· CJCELEX 62001CJ0034decided

Judgment of the Court (Fifth Chamber) of 27 November 2003. # 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 · 27 November 2003

Record· CJCELEX 62001CJ0126decided

Judgment of the Court (Sixth Chamber) of 20 November 2003. # 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 · 20 November 2003

Record· CJCELEX 62001CJ0209decided

Judgment of the Court (Fifth Chamber) of 13 November 2003. # Theodor Schilling and Angelica Fleck-Schilling v Finanzamt Nürnberg-Süd. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Free movement of workers - Officials and servants of the European Communities - Maintenance of domicile for tax purposes in the Member State of origin - Income tax - Deduction of expenditure in respect of a household assistant. # Case C-209/01.

European Union · Court of Justice of the European Union · 13 November 2003

Record· CJCELEX 62002CJ0078decided

Judgment of the Court (Sixth Chamber) of 6 November 2003. # Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02). # Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece. # Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person. # Joined cases C-78/02 to C-80/02.

European Union · Court of Justice of the European Union · 6 November 2003

Report· CCCELEX 62002CC0334decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 16 October 2003.#Commission of the European Communities v French Republic.#Failure of a Member State to fulfil its obligations - Freedom to provide services - Free movement of capital - Tax on income arising from investments - Debtor not resident or established in France - Exclusion of the fixed levy as the rate - National legislation contrary to the terms of the Treaty.#Case C-334/02.

European Union · Court of Justice of the European Union · 16 October 2003

Report· CCCELEX 62001CC0308decided

Opinion of Mr Advocate General Geelhoed delivered on 18 September 2003.#GIL Insurance Ltd and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Tax on insurance premiums - Higher rate applicable to certain insurance contracts - Insurance connected with the rental or sale of domestic appliances - State aid.#Case C-308/01.

European Union · Court of Justice of the European Union · 18 September 2003

Record· CJCELEX 62001CJ0168decided

Judgment of the Court (Fifth Chamber) of 18 September 2003. # 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 · 18 September 2003

Report· CCCELEX 62002CC0008decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 10 July 2003.#Ludwig Leichtle v Bundesanstalt für Arbeit.#Reference for a preliminary ruling: Verwaltungsgericht Sigmaringen - Germany.#Freedom to provide services - Sickness insurance scheme for civil servants - Health cure taken in another Member State - Expenditure on board, lodging, travel, visitors' tax and a final medical report - Conditions for reimbursement - Prior declaration of eligibility for assistance - Criteria - Justification.#Case C-8/02.

European Union · Court of Justice of the European Union · 10 July 2003

Report· CCCELEX 62001CC0387decided

Opinion of Mr Advocate General Tizzano delivered on 3 July 2003.#Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Free movement of workers - Importation of a motor vehicle - Standard fuel consumption tax ("Normverbrauchsabgabe") - Customs duties and charges having equivalent effect - Discriminatory taxation - Sixth VAT Directive - Turnover tax.#Case C-387/01.

European Union · Court of Justice of the European Union · 3 July 2003

Record· CJCELEX 62001CJ0149decided

Judgment of the Court (Sixth Chamber) of 19 June 2003. # 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 · 19 June 2003

Record· CJCELEX 62001CJ0234decided

Judgment of the Court (Fifth Chamber) of 12 June 2003. # Arnoud Gerritse v Finanzamt Neukölln-Nord. # Reference for a preliminary ruling: Finanzgericht Berlin - Germany. # Income tax - Nonresidents - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) - Nontaxable threshold amount - Deduction of business expenses. # Case C-234/01.

European Union · Court of Justice of the European Union · 12 June 2003

Report· CCCELEX 62001CC0487decided

Opinion of Mr Advocate General Tizzano delivered on 3 June 2003.#Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.#References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property - Adjustment of deductions - Application to current leases.#Joined cases C-487/01 and C-7/02.

European Union · Court of Justice of the European Union · 3 June 2003

Report· CCCELEX 62002CC0078decided

Opinion of Mr Advocate General Geelhoed delivered on 15 May 2003.#Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02).#Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece.#Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person.#Joined cases C-78/02 to C-80/02.

European Union · Court of Justice of the European Union · 15 May 2003

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