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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 2006

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62005CJ0170decided

Judgment of the Court (First Chamber) of 14 December 2006.#Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Conseil d'État - France.#Freedom of establishment - Corporation tax - Payment of dividends - Exemption for dividends paid to resident companies - Withholding tax levied on dividends paid to non-resident companies - Double taxation convention - Possibility of setting off the amount withheld against tax due in another Member State.#Case C-170/05.

European Union · Court of Justice of the European Union · 14 December 2006

Record· CJCELEX 62004CJ0374decided

Judgment of the Court (Grand Chamber) of 12 December 2006.#Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Corporation tax - Payment of dividends - Tax credit - Separate treatment of resident and non-resident shareholders - Bilateral double taxation conventions.#Case C-374/04.

European Union · Court of Justice of the European Union · 12 December 2006

Record· CJCELEX 62004CJ0446decided

Judgment of the Court (Grand Chamber) of 12 December 2006.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Freedom of establishment - Free movement of capital - Directive 90/435/EEC - Corporation tax - Payment of dividends - Prevention or mitigation of a series of charges to tax - Exemption - Dividends received from companies resident in another Member State or a non-member country - Tax credit - Advance corporation tax - Equal treatment - Claim for repayment or claim for damages.#Case C-446/04.

European Union · Court of Justice of the European Union · 12 December 2006

Record· CJCELEX 62005CJ0240decided

Judgment of the Court (Third Chamber) of 7 December 2006.#Administration de l'enregistrement et des domaines v Eurodental Sàrl.#Reference for a preliminary ruling: Cour d'appel - Luxembourg.#Sixth VAT Directive - Exemptions - Articles 13A(1)(e), 17(3)(b) and 28cA(a) - Right to deduct - Manufacture and repair of dental prostheses - Intra-Community transactions relating to transactions which are exempt within the Member State - Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E - Principle of fiscal neutrality - Partial harmonisation of VAT.#Case C-240/05.

European Union · Court of Justice of the European Union · 7 December 2006

Record· CJCELEX 62005CJ0005decided

Judgment of the Court (Third Chamber) of 23 November 2006.#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 · 23 November 2006

Regulation· RCELEX 32006R1791not in force

Council Regulation (EC) No 1791/2006 of 20 November 2006 adapting certain Regulations and Decisions in the fields of free movement of goods, freedom of movement of persons, company law, competition policy, agriculture (including veterinary and phytosanitary legislation), transport policy, taxation, statistics, energy, environment, cooperation in the fields of justice and home affairs, customs union, external relations, common foreign and security policy and institutions, by reason of the accession of Bulgaria and Romania

European Union · EUR-Lex · 20 November 2006

Report· CCCELEX 62005CC0383decided

Opinion of Mr Advocate General Mengozzi delivered on 16 November 2006.#Raffaele Talotta v Belgian State.#Reference for a preliminary ruling: Cour de cassation - Belgium.#Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Non-resident taxpayer carrying out a self-employed activity - Setting of minimum tax bases applicable only to non-resident taxpayers - Justified by requirements of general interest - Effectiveness of fiscal supervision - Not justified.#Case C-383/05.

European Union · Court of Justice of the European Union · 16 November 2006

Record· CJCELEX 62004CJ0513decided

Judgment of the Court (Grand Chamber) of 14 November 2006.#Mark Kerckhaert and Bernadette Morres v Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Gent - Belgium.#Income tax - Dividends - Tax burden on dividends from shareholdings in companies established in another Member State - No possibility in the State of residence to set off income tax levied at source in another Member State.#Case C-513/04.

European Union · Court of Justice of the European Union · 14 November 2006

Record· CJCELEX 62004CJ0433decided

Judgment of the Court (First Chamber) of 9 November 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Articles 49 EC and 50 EC - Freedom to provide services - Activities in the construction sector - Prevention of tax fraud in the construction sector - National legislation requiring the withholding of 15% on payments to contracting partners not registered in Belgium - National legislation imposing joint and several liability for the tax debts of contracting partners not registered in Belgium.#Case C-433/04.

European Union · Court of Justice of the European Union · 9 November 2006

Record· CJCELEX 62005CJ0345decided

Judgment of the Court (Second Chamber) of 26 October 2006.#Commission of the European Communities v Portuguese Republic.#Failure of a Member State to fulfil obligations - Tax legislation - Conditions for exemption of capital gains arising on the transfer for valuable consideration of real property - Articles 18 EC, 39 EC and 43 EC - Articles 28 and 31 of the Agreement establishing the European Economic Area - Cohesion of the tax system - Housing policy.#Case C-345/05.

European Union · Court of Justice of the European Union · 26 October 2006

Regulation· RCELEX 32006R1792in force

Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania

European Union · EUR-Lex · 23 October 2006

Record· CJCELEX 62005CJ0140decided

Judgment of the Court (Second Chamber) of 5 October 2006.#Amalia Valeško v Zollamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#Act of Accession to the European Union - Transitional measures - Annex XIII - Taxation - Cigarettes imported from Slovenia - Import into Austria in travellers' personal luggage - Exemption from excise duty limited to certain quantities - Possibility of maintaining until 31 December 2007 the quantitative limits applied to imports from third countries - Directive 69/169/EEC.#Case C-140/05.

European Union · Court of Justice of the European Union · 5 October 2006

Record· CJCELEX 62005CJ0290decided

Judgment of the Court (First Chamber) of 5 October 2006.#Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága (C-290/05) and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-333/05).#References for a preliminary ruling: Hajdú-Bihar Megyei Bíróság and Bács-Kiskun Megyei Bíróság - Hungary.#Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation.#Joined cases C-290/05 and C-333/05.

European Union · Court of Justice of the European Union · 5 October 2006

Report· CCCELEX 62005CC0173decided

Opinion of Mr Advocate General Léger delivered on 5 October 2006.#Commission of the European Communities v Italian Republic.#Failure of a Member State to fulfil obligations - Articles 23 EC, 25 EC and 133 EC - EEC-Algeria Cooperation Agreement - Environmental protection tax on gas pipelines installed in the Sicilian Region - Charge having equivalent effect to a customs duty.#Case C-173/05.

European Union · Court of Justice of the European Union · 5 October 2006

Record· CJCELEX 62004CJ0368decided

Judgment of the Court (Third Chamber) of 5 October 2006.#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 · 5 October 2006

Record· CJCELEX 62004CJ0290decided

Judgment of the Court (Grand Chamber) of 3 October 2006.#FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Article 59 of the EEC Treaty (later Article 59 of the EC Treaty, now, after amendment, Article 49 EC) and Article 60 of the EEC Treaty (later Article 60 of the EC Treaty, now Article 50 EC) - Tax legislation - Income tax - Provision of services by a non-resident in the context of artistic performances - Principle of retention of tax at source - Provider of services not possessing the nationality of a Member State.#Case C-290/04.

European Union · Court of Justice of the European Union · 3 October 2006

Record· CJCELEX 62003CJ0475decided

Judgment of the Court (Grand Chamber) of 3 October 2006.#Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.#Reference for a preliminary ruling: Commissione tributaria provinciale di Cremona - Italy.#Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of 'turnover taxes' - Italian regional tax on productive activities.#Case C-475/03.

European Union · Court of Justice of the European Union · 3 October 2006

Report· CCCELEX 62004CC0522decided

Opinion of Advocate General Stix-Hackl delivered on 3 October 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of movement for workers - Freedom to provide services - Freedom of establishment - Free movement of capital - Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area - Directive 2002/83/EC - Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad - Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad - Tax convention preventing double taxation - Representative responsible.#Case C-522/04.

European Union · Court of Justice of the European Union · 3 October 2006

Report· CCCELEX 62005CC0076decided

Opinion of Advocate General Stix-Hackl delivered on 21 September 2006.#Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Article 8 A of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-76/05.

European Union · Court of Justice of the European Union · 21 September 2006

Record· COCELEX 62004CO0336decided

Order of the Court (Fifth Chamber) of 14 September 2006.#Banca Popolare FriulAdria SpA v Agenzia delle Entrate, Ufficio Pordenone.#Reference for a preliminary ruling: Commissione tributaria provinciale di Pordenone - Italy.#State aid - Decision 2002/581/EC - Tax advantages granted to banks - First subparagraph of Article 104(3) of the Rules of Procedure - Question referred for a preliminary ruling identical to a question on which the Court has already ruled.#Case C-336/04.

European Union · Court of Justice of the European Union · 14 September 2006

Report· CCCELEX 62005CC0111decided

Opinion of Mr Advocate General Léger delivered on 14 September 2006.#Aktiebolaget NN v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.#Case C-111/05.

European Union · Court of Justice of the European Union · 14 September 2006

Record· TJCELEX 62002TJ0210decided

Judgment of the Court of First Instance (Second Chamber, extended composition) of 13 September 2006.#British Aggregates Association v Commission of the European Communities.#State aid - Environmental tax on aggregates in the United Kingdom - Commission Decision not to raise objections - Action for annulment - Admissibility - Person individually concerned - Selective character - Obligation to state adequate reasons - Diligent and impartial examination.#Case T-210/02.

European Union · Court of Justice of the European Union · 13 September 2006

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