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51 records in EU in 2005

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Record· CJCELEX 62004CJ0063decided

Judgment of the Court (Third Chamber) of 15 December 2005.#Centralan Property Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 20(3) - Capital goods - Deduction of input tax - Adjustments of deductions - Immovable property - Disposal by means of two connected transactions, one exempt, the other taxable - Apportionment.#Case C-63/04.

European Union · Court of Justice of the European Union · 15 December 2005

Record· CJCELEX 62004CJ0148decided

Judgment of the Court (Second Chamber) of 15 December 2005.#Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1.#Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy.#State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Article 87(3)(b) and (c) EC - Important project of common European interest - Development of certain activities - Tax advantages granted previously - Recovery of the aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Principle of proportionality.#Case C-148/04.

European Union · Court of Justice of the European Union · 15 December 2005

Record· CJCELEX 62004CJ0151decided

Judgment of the Court (First Chamber) of 15 December 2005.#Criminal proceedings against Claude Nadin, Nadin-Lux SA (C-151/04) and Jean-Pascal Durré (C-152/04).#Reference for a preliminary ruling: Tribunal de police de Neufchâteau - Belgium.#Free movement of persons and services - Concept of "worker' - Condition of a relationship of subordination - Motor vehicle - Made available to the worker by the employer - Vehicle registered abroad - Employer established in another Member State - Registration and taxation of the motor vehicle.#Joined cases C-151/04 and C-152/04.

European Union · Court of Justice of the European Union · 15 December 2005

Record· CJCELEX 62002CJ0066decided

Judgment of the Court (Second Chamber) of 15 December 2005.#Italian Republic v Commission of the European Communities.#Action for annulment - State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Important project of common European interest - Development of certain economic activities.#Case C-66/02.

European Union · Court of Justice of the European Union · 15 December 2005

Record· CJCELEX 62003CJ0446decided

Judgment of the Court (Grand Chamber) of 13 December 2005.#Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Articles 43 EC and 48 EC - Corporation tax- Groups of companies - Tax relief - Profits of parent companies - Deduction of losses incurred by a resident subsidiary- Allowed - Deduction of losses incurred in another Member State by a non-resident subsidiary - Not included.#Case C-446/03.

European Union · Court of Justice of the European Union · 13 December 2005

Report· CCCELEX 62005CC0005decided

Opinion of Mr Advocate General Jacobs delivered on 1 December 2005.#Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.

European Union · Court of Justice of the European Union · 1 December 2005

Report· CCCELEX 62004CC0368decided

Opinion of Mr Advocate General Jacobs delivered on 29 November 2005.#Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#State aid - Last sentence of Article 88(3) EC - Partial rebate on energy taxes - Failure to give notice of the aid - Commission decision - Declaration of the compatibility of the aid with the common market in respect of a particular period in the past - Effect on rebate applications made by undertakings not benefiting from the aid - Powers of national courts and tribunals.#Case C-368/04.

European Union · Court of Justice of the European Union · 29 November 2005

Record· CJCELEX 62004CJ0266decided

Judgment of the Court (First Chamber) of 27 October 2005.#Nazairdis SAS, now Distribution Casino France SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic).#References for a preliminary ruling: Tribunal des affaires de sécurité sociale de Saint-Étienne (C-266/04 to C-270/04 and C-276/04) and Cour d'appel de Lyon (C-321/04 to C-325/04) - France.#Concept of aid - Tax assessed on the basis of sales area - Hypothecation of the tax revenue.#Joined cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04.

European Union · Court of Justice of the European Union · 27 October 2005

Report· CCCELEX 62004CC0222decided

Opinion of Mr Advocate General Jacobs delivered on 27 October 2005.#Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#State aid - Articles 87 EC and 88 EC - Banks - Banking foundations - Meaning of ‘undertaking’ - Relief from direct tax on dividends received by banking foundations - Categorisation as State aid - Compatibility with the common market - Commission Decision 2003/146/EC - Determination of validity - Inadmissibility - Articles 12 EC, 43 EC and 56 EC - Principle of non-discrimination - Freedom of establishment - Free movement of capital.#Case C-222/04.

European Union · Court of Justice of the European Union · 27 October 2005

Report· CCCELEX 62003CC0088decided

Opinion of Mr Advocate General Geelhoed delivered on 20 October 2005.#Portuguese Republic v Commission of the European Communities.#Action for annulment - State aid -Decision 2003/442/EC- Tax measures adopted by a regional or local authority - Reductions on the rate of income tax for natural and legal persons having their tax residence in the Azores - Classification as State aid - Selective nature - Justification by the nature and overall structure of the tax system - Obligation to state reasons - Compatibility with the common market.#Case C-88/03.

European Union · Court of Justice of the European Union · 20 October 2005

Report· CCCELEX 62004CC0210decided

Opinion of Mr Advocate General Léger delivered on 29 September 2005.#Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Sixth VAT Directive - Articles 2 and 9 - Fixed establishment - Non-resident company - Legal relationship - Cost-sharing agreement - OECD Convention on double taxation - Meaning of 'taxable person' - Supply of services effected for consideration - Administrative practice.#Case C-210/04.

European Union · Court of Justice of the European Union · 29 September 2005

Record· CJCELEX 62002CJ0464decided

Judgment of the Court (First Chamber) of 15 September 2005.#Commission of the European Communities v Kingdom of Denmark.#Failure of a Member State to fulfil obligations - Freedom of movement for workers - Motor vehicles - Making available to the employee by the employer - Vehicle registered in the Member State of the employer - Employee resident in another Member State - Taxation of the motor vehicle.#Case C-464/02.

European Union · Court of Justice of the European Union · 15 September 2005

Record· CJCELEX 62004CJ0058decided

Judgment of the Court (First Chamber) of 15 September 2005.#Antje Köhler v Finanzamt Düsseldorf-Nord.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Place of taxable transactions - Supplies of goods effected on board cruise ships - Transport effected within the Community - Exclusion of tax where a stop is made in a third territory - Scope of the exclusion.#Case C-58/04.

European Union · Court of Justice of the European Union · 15 September 2005

Report· CCCELEX 62004CC0148decided

Opinion of Advocate General Stix-Hackl delivered on 8 September 2005.#Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1.#Reference for a preliminary ruling: Commissione tributaria provinciale di Genova - Italy.#State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Article 87(3)(b) and (c) EC - Important project of common European interest - Development of certain activities - Tax advantages granted previously - Recovery of the aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Principle of proportionality.#Case C-148/04.

European Union · Court of Justice of the European Union · 8 September 2005

Record· CJCELEX 62003CJ0544decided

Judgment of the Court (First Chamber) of 8 September 2005.#Mobistar SA v Commune de Fléron (C-544/03) and Belgacom Mobile SA v Commune de Schaerbeek (C-545/03).#Reference for a preliminary ruling: Conseil d'État - Belgium.#Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Telecommunications services - Directive 90/388/EEC - Article 3c - Lifting of all restrictions - Communal taxes on pylons, masts and transmission antennae for GSM.#Joined cases C-544/03 and C-545/03.

European Union · Court of Justice of the European Union · 8 September 2005

Report· CCCELEX 62002CC0066decided

Opinion of Advocate General Stix-Hackl delivered on 8 September 2005.#Italian Republic v Commission of the European Communities.#Action for annulment - State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Important project of common European interest - Development of certain economic activities.#Case C-66/02.

European Union · Court of Justice of the European Union · 8 September 2005

Record· CJCELEX 62003CJ0512decided

Judgment of the Court (First Chamber) of 8 September 2005.#J. E. J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Direct taxation - Tax on income from savings and investments -Tax convention - Tax credits allowed only for persons insured under the national social security system.#Case C-512/03.

European Union · Court of Justice of the European Union · 8 September 2005

Report· CCCELEX 62004CC0226decided

Opinion of Mr Advocate General Poiares Maduro delivered on 8 September 2005.#La Cascina Soc. coop. arl and Zilch Srl v Ministero della Difesa and Others (C-226/04) and Consorzio G. f. M. v Ministero della Difesa and La Cascina Soc. coop. arl (C-228/04).#Reference for a preliminary ruling: Tribunale amministrativo regionale del Lazio - Italy.#Public service contracts - Directive 92/50/EEC - Article 29, first paragraph, subparagraphs (e) and (f) - Obligations of service providers - Payment of social security contributions and taxes.#Joined cases C-226/04 and C-228/04.

European Union · Court of Justice of the European Union · 8 September 2005

Report· CCCELEX 62004CC0265decided

Opinion of Advocate General Kokott delivered on 14 July 2005.#Margaretha Bouanich v Skatteverket.#Reference for a preliminary ruling: Kammarrätten i Sundsvall - Sweden.#Direct taxation - Free movement of capital - Dividend tax - Share repurchase - Deductibility of the cost of acquisition of shares - Separate treatment of residents and non-residents - Agreement for the avoidance of double taxat.#Case C-265/04.

European Union · Court of Justice of the European Union · 14 July 2005

Record· CJCELEX 62003CJ0435decided

Judgment of the Court (Third Chamber) of 14 July 2005.#British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.#Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium.#Sixth VAT Directive -Articles 2 and 27(5) - Turnover tax - Scope - Chargeable event and taxable amount - Supply of goods for consideration - Theft of goods from a tax warehouse.#Case C-435/03.

European Union · Court of Justice of the European Union · 14 July 2005

Report· CCCELEX 62003CC0494decided

Opinion of Mr Advocate General Poiares Maduro delivered on 14 July 2005.#Senior Engineering Investments BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Directive 69/335 - Indirect taxes on the raising of capital - National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) - Capital duty - Increase of capital - Payment "to the share premium account' - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Payment made by a member of a member - Payment to a subsidiary - "Real recipient' - Levying of capital duty once only (in the Community) - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Freedom of establishment - National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State.#Case C-494/03.

European Union · Court of Justice of the European Union · 14 July 2005

Report· CCCELEX 62004CC0266decided

Opinion of Advocate General Stix-Hackl delivered on 14 July 2005.#Nazairdis SAS, now Distribution Casino France SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic).#References for a preliminary ruling: Tribunal des affaires de sécurité sociale de Saint-Étienne (C-266/04 to C-270/04 and C-276/04) and Cour d'appel de Lyon (C-321/04 to C-325/04) - France.#Concept of aid - Tax assessed on the basis of sales area - Hypothecation of the tax revenue.#Joined cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04.

European Union · Court of Justice of the European Union · 14 July 2005

Record· CJCELEX 62003CJ0403decided

Judgment of the Court (Grand Chamber) of 12 July 2005.#Egon Schempp v Finanzamt München V.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Citizenship of the Union - Articles 12 EC and 18 EC - Income tax - Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria - Proof of taxation of the maintenance payments in that Member State.#Case C-403/03.

European Union · Court of Justice of the European Union · 12 July 2005

Report· CCCELEX 62003CC0513decided

Opinion of Mr Advocate General Léger delivered on 30 June 2005.#Heirs of M. E. A. van Hilten-van der Heijden v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.#Reference for a preliminary ruling: Gerechtshof te 's-Hertogenbosch - Netherlands.#Capital movements - Article 73B(1) of the EC Treaty (now Article 56(1) EC) - Inheritance tax - Legal fiction that a national of a Member State who dies within ten years of ceasing to reside in that Member State is deemed to have been resident there at the time of his death - Non-member State.#Case C-513/03.

European Union · Court of Justice of the European Union · 30 June 2005

Report· CCCELEX 62003CC0451decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 28 June 2005.#Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori.#Reference for a preliminary ruling: Corte d'appello di Milano - Italy.#Freedom of establishment - Freedom to provide services - Competition rules applicable to undertakings - State aid - Tax Advice Centres - Pursuit of certain tax advice and assistance activities - Exclusive right - Remuneration for such activities.#Case C-451/03.

European Union · Court of Justice of the European Union · 28 June 2005

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