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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 2007

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

Records

Record· CJCELEX 62006CJ0281decided

Judgment of the Court (Third Chamber) of 18 December 2007.#Hans-Dieter Jundt and Hedwig Jundt v Finanzamt Offenburg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom to provide services - Secondary teaching activity - Concept of ‘remuneration’ - Allowances for professional expenses - Legislation concerning tax exemption - Conditions - Remuneration paid by a national university.#Case C-281/06.

European Union · Court of Justice of the European Union · 18 December 2007

Record· CJCELEX 62005CJ0101decided

Judgment of the Court (Grand Chamber) of 18 December 2007.#Skatteverket v A.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Free movement of capital - Restriction on the movement of capital between the Member States and third countries -Tax on revenue from capital -Dividends received from a company established in an EEA Member State - Exemption - Dividends received from a company established in a third country - Exemption subject to the existence of a taxation convention providing for the exchange of information - Effectiveness of fiscal supervision.#Case C-101/05.

European Union · Court of Justice of the European Union · 18 December 2007

Record· CJCELEX 62006CJ0314decided

Judgment of the Court (Second Chamber) of 18 December 2007.#Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED).#Reference for a preliminary ruling: Cour de cassation - France.#Directive 92/12/EEC - Excise duties - Mineral Oils - Losses - Exemption from tax - Force majeure.#Case C-314/06.

European Union · Court of Justice of the European Union · 18 December 2007

Record· CJCELEX 62006CJ0368decided

Judgment of the Court (First Chamber) of 18 December 2007.#Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Tribunal administratif de Lyon - France.#Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption.#Case C-368/06.

European Union · Court of Justice of the European Union · 18 December 2007

Report· CCCELEX 62006CC0309decided

Opinion of Advocate General Kokott delivered on 13 December 2007.#Marks & Spencer plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment.#Case C-309/06.

European Union · Court of Justice of the European Union · 13 December 2007

Record· CJCELEX 62006CJ0374decided

Judgment of the Court (First Chamber) of 13 December 2007.#BATIG Gesellschaft für Beteiligungen mbH v Hauptzollamt Bielefeld.#Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany.#Preliminary reference - Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Products subject to excise duty - Tax markings - Irregular departure from a suspension arrangement - Theft - Release for consumption in the Member State of the theft - Non-reimbursement of the tax markings of a Member State already affixed to the stolen products.#Case C-374/06.

European Union · Court of Justice of the European Union · 13 December 2007

Record· CJCELEX 62005CJ0298decided

Judgment of the Court (First Chamber) of 6 December 2007.#Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Münster - Germany.#Articles 43 EC and 56 EC - Taxes on revenue and wealth - Conditions for taxing the profits of an establishment situated in another Member State - Double taxation convention - Methods of exempting or offsetting tax.#Case C-298/05.

European Union · Court of Justice of the European Union · 6 December 2007

Report· CCCELEX 62006CC0293decided

Opinion of Advocate General Sharpston delivered on 8 November 2007.#Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.#Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.#Freedom of establishment - Taxation of companies - Monetary effects upon the repatriation of start-up capital granted by a company established in one Member State to its permanent establishment in another Member State.#Case C-293/06.

European Union · Court of Justice of the European Union · 8 November 2007

Record· CJCELEX 62006CJ0221decided

Judgment of the Court (First Chamber) of 8 November 2007.#Stadtgemeinde Frohnleiten and Gemeindebetriebe Frohnleiten GmbH v Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Reference for a preliminary ruling - Levy on the long-term depositing of waste at a waste disposal site - Levy payable by the operator of the waste disposal site and calculated according to the weight of the waste being deposited and the state of the waste disposal site - Exemption from the levy in respect of the deposit of waste from contaminated sites in Austria - No exemption for the deposit of waste from contaminated sites located in other Member States - Article 90 EC - Internal taxation - Discrimination.#Case C-221/06.

European Union · Court of Justice of the European Union · 8 November 2007

Record· CJCELEX 62005CJ0379decided

Judgment of the Court (First Chamber) of 8 November 2007.#Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.#Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands.#Articles 56 EC to 58 EC - Free movement of capital - National tax legislation providing for exemption of shareholdings from corporation tax - Taxation of dividends - Withholding tax - Exemption from withholding tax - Application to companies receiving dividends with a seat or permanent establishment in the Member State granting the exemption and whose shareholdings benefit from exemption from corporation tax - Refusal to apply the exemption from withholding tax to dividends distributed to a recipient company not having a seat or a permanent establishment in that Member State.#Case C-379/05.

European Union · Court of Justice of the European Union · 8 November 2007

Record· COCELEX 62006CO0415decided

Order of the Court (Eighth Chamber) of 6 November 2007.#Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#First subparagraph of Article 104(3) of the Rules of Procedure - Answer clearly able to be deduced from case-law - Free movement of capital - Taxation on income - Company having permanent establishments in a non-Member State - Account taken of losses incurred by those establishments.#Case C-415/06.

European Union · Court of Justice of the European Union · 6 November 2007

Record· CJCELEX 62005CJ0464decided

Judgment of the Court (Fourth Chamber) of 25 October 2007.#Maria Geurts and Dennis Vogten v Administratie van de BTW, registratie en domeinen and Belgische Staat.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Hasselt - Belgium.#Articles 43 EC and 56 EC - National tax legislation - Inheritance tax - Family company - Exemption - Conditions - Employment of a certain number of workers in a region of a Member State.#Case C-464/05.

European Union · Court of Justice of the European Union · 25 October 2007

Record· CJCELEX 62006CJ0240decided

Judgment of the Court (First Chamber) of 25 October 2007.#Fortum Project Finance SA.#Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.#Article 56(1) EC - Directive 69/335/EEC - Article 12(1)(a) and (c) - Exception to the prohibition on double taxation of contributions of capital - Contribution of capital in the form of shares to a company established in another Member State - Exchange of shares - Capital transfer tax.#Case C-240/06.

European Union · Court of Justice of the European Union · 25 October 2007

Report· CCCELEX 62006CC0103decided

Opinion of Mr Advocate General Mengozzi delivered on 18 October 2007.#Philippe Derouin v Union pour le recouvrement des cotisations de sécurité sociale et d’allocations familiales de Paris - Région parisienne (Urssaf de Paris - Région parisienne).#Reference for a preliminary ruling: Tribunal des affaires de sécurité sociale de Paris - France.#Social security for migrant workers - Regulation (EEC) No 1408/71 - Self-employed workers living and working in France - General social contribution - Social debt repayment contribution - Account taken of income received in another Member State and taxable in that State under a double-taxation treaty.#Case C-103/06.

European Union · Court of Justice of the European Union · 18 October 2007

Record· CJCELEX 62006CJ0283decided

Judgment of the Court (Fourth Chamber) of 11 October 2007.#KÖGÁZ rt and Others v Zala Megyei Közigazgatási Hivatal Vezetője (C-283/06) and OTP Garancia Biztosító rt v Vas Megyei Közigazgatási Hivatal (C-312/06).#References for a preliminary ruling: Zala Megyei Bíróság (C-283/06) and Legfelsőbb Bíróság (C-312/06) - Hungary.#Sixth VAT Directive - Article 33(1) - Definition of ‘turnover taxes’ - Local business tax.#Joined cases C-283/06 and C-312/06.

European Union · Court of Justice of the European Union · 11 October 2007

Record· CJCELEX 62005CJ0451decided

Judgment of the Court (Fourth Chamber) of 11 October 2007.#Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.#Reference for a preliminary ruling: Cour de cassation - France.#Direct taxation - Tax on the commercial value of immovable property in France owned by legal persons - Holding companies under Luxembourg law - Refusal of exemption - Directive 77/799/EEC - Non-exhaustive list of specified taxes and duties - Tax similar in nature - Limits to exchange of information - Bilateral convention - Article 73b of the EC Treaty (now Article 56 EC) - Free movement of capital - Combating tax evasion.#Case C-451/05.

European Union · Court of Justice of the European Union · 11 October 2007

Report· CCCELEX 62006CC0281decided

Opinion of Mr Advocate General Poiares Maduro delivered on 10 October 2007.#Hans-Dieter Jundt and Hedwig Jundt v Finanzamt Offenburg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom to provide services - Secondary teaching activity - Concept of ‘remuneration’ - Allowances for professional expenses - Legislation concerning tax exemption - Conditions - Remuneration paid by a national university.#Case C-281/06.

European Union · Court of Justice of the European Union · 10 October 2007

Record· CJCELEX 62005CJ0184decided

Judgment of the Court (Third Chamber) of 27 September 2007.#Twoh International BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Sixth VAT Directive - Article 28c(A)(a), first subparagraph - Intra-Community supplies - Exemption - No obligation on the tax authorities to gather evidence - Directive 77/799/EEC - Mutual assistance between the competent authorities of the Member States in the area of direct and indirect taxation - Regulation (EEC) No 218/92 - Administrative cooperation in the area of indirect taxation.#Case C-184/05.

European Union · Court of Justice of the European Union · 27 September 2007

Record· CJCELEX 62006CJ0074decided

Judgment of the Court (Fourth Chamber) of 20 September 2007.#Commission of the European Communities v Hellenic Republic.#Failure of Member State to fulfil obligations - Article 90 EC - Registration tax on imported second-hand cars - Determination of taxable value - Depreciation of vehicles based solely on age - Publicising of criteria of calculation - Possibility of challenging the application of the fixed method of calculation.#Case C-74/06.

European Union · Court of Justice of the European Union · 20 September 2007

Report· CCCELEX 62006CC0368decided

Opinion of Mr Advocate General Mazák delivered on 18 September 2007.#Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Tribunal administratif de Lyon - France.#Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption.#Case C-368/06.

European Union · Court of Justice of the European Union · 18 September 2007

Record· TJCELEX 62003TJ0348decided

Judgment of the Court of First Instance (Second Chamber) of 12 September 2007.#Koninklijke Friesland Foods NV v Commission of the European Communities.#State aid - Tax scheme of aid implemented by the Netherlands - International financing activities of groups of companies - Decision declaring the aid scheme to be incompatible with the common market - Transitional provision - Protection of legitimate expectations - Principle of equal treatment - Admissibility - Legal interest in bringing proceedings.#Case T-348/03.

European Union · Court of Justice of the European Union · 12 September 2007

Report· CCCELEX 62005CC0101decided

Opinion of Mr Advocate General Bot delivered on 11 September 2007.#Skatteverket v A.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Free movement of capital - Restriction on the movement of capital between the Member States and third countries -Tax on revenue from capital -Dividends received from a company established in an EEA Member State - Exemption - Dividends received from a company established in a third country - Exemption subject to the existence of a taxation convention providing for the exchange of information - Effectiveness of fiscal supervision.#Case C-101/05.

European Union · Court of Justice of the European Union · 11 September 2007

Record· CJCELEX 62005CJ0076decided

Judgment of the Court (Grand Chamber) of 11 September 2007.#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 · 11 September 2007

Report· CCCELEX 62006CC0256decided

Opinion of Mr Advocate General Mazák delivered on 11 September 2007.#Theodor Jäger v Finanzamt Kusel-Landstuhl.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC) - Inheritance tax - Valuation of assets forming part of the estate - Agricultural and forestry assets in another Member State - Less favourable method of valuation of assets and calculation of the tax payable.#Case C-256/06.

European Union · Court of Justice of the European Union · 11 September 2007

Report· CCCELEX 62005CC0167decided

Opinion of Mr Advocate General Mengozzi delivered on 18 July 2007.#Commission of the European Communities v Kingdom of Sweden.#Failure of a Member State to fulfil obligations - Second paragraph of Article 90 EC - Internal taxes imposed on products from other Member States - Taxation liable to protect other products indirectly - Prohibition on discrimination between imported products and competing domestic products - Excise duties - Different tax treatment of beer and wine - Burden of proof.#Case C-167/05.

European Union · Court of Justice of the European Union · 18 July 2007

Report· CCCELEX 62006CC0314decided

Opinion of Advocate General Kokott delivered on 18 July 2007.#Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED).#Reference for a preliminary ruling: Cour de cassation - France.#Directive 92/12/EEC - Excise duties - Mineral Oils - Losses - Exemption from tax - Force majeure.#Case C-314/06.

European Union · Court of Justice of the European Union · 18 July 2007

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