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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 2004

Records

Report· CCCELEX 62002CC0376decided

Opinion of Mr Advocate General Tizzano delivered on 16 December 2004.#Stichting "Goed Wonen" v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Turnover tax - Common system of value added tax - Article 17 of Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation - Retroactive effect - Principles of the protection of legitimate expectations and legal certainty.#Case C-376/02.

European Union · Court of Justice of the European Union · 16 December 2004

Report· CCCELEX 62003CC0134decided

Opinion of Advocate General Kokott delivered on 28 October 2004.#Viacom Outdoor Srl v Giotto Immobilier SARL.#Reference for a preliminary ruling: Giudice di pace di Genova-Voltri - Italy.#Freedom to provide services - Competition - Bill-posting services - Domestic legislation imposing a municipal tax on advertising - Supply by municipalities of a public bill-posting service - Power of the municipalities to regulate the supply of bill-posting services - Internal taxation not discriminatory.#Case C-134/03.

European Union · Court of Justice of the European Union · 28 October 2004

Report· CCCELEX 62003CC0376decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 26 October 2004.#D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Tax legislation - Wealth tax - Entitlement to an allowance - Separate treatment of residents and non-residents - Double taxation convention.#Case C-376/03.

European Union · Court of Justice of the European Union · 26 October 2004

Decision· DCELEX 32004D0912in force

2004/912/EC: Council Decision of 25 October 2004 on the conclusion of the Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation on the date of application of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments

European Union · EUR-Lex · 25 October 2004

Proposal· PCCELEX 52004PC0669open

Proposal for a Council Decision on the signature of the Agreement in the form of an exchange of letters between the European Community and the Swiss Confederation on the date of application of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments

European Union · European Commission · 11 October 2004

Record· CJCELEX 62002CJ0400decided

Judgment of the Court (Second Chamber) of 16 September 2004.#Gerard Merida v Bundesrepublik Deutschland.#Reference for a preliminary ruling: Bundesarbeitsgericht - Germany.#Article 39 EC - Collective agreement - Supplementary temporary allowance in favour of former civilian employees of the allied forces in Germany - Frontier workers - Determination of the basis of calculation of that allowance - Notional taking into account of German tax on wages.#Case C-400/02.

European Union · Court of Justice of the European Union · 16 September 2004

Record· CJCELEX 62003CJ0269decided

Judgment of the Court (First Chamber) of 9 September 2004.#Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl.#Reference for a preliminary ruling: Cour d'appel - Luxembourg.#Sixth VAT Directive - Article 13(C) - Exemption of transactions of leasing or letting of immovable property - Right of option for taxation - Deduction of input tax - Obtaining prior approval of the tax authorities.#Case C-269/03.

European Union · Court of Justice of the European Union · 9 September 2004

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