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51 records in EU in 2008

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Report· CCCELEX 62007CC0515decided

Opinion of Mr Advocate General Mengozzi delivered on 22 December 2008.#Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Sixth VAT Directive - Goods and services forming part of the assets of a business for use in taxable transactions and in transactions other than taxable transactions - Right to an immediate and full deduction of the tax paid in respect of the acquisition of such goods and services.#Case C-515/07.

European Union · Court of Justice of the European Union · 22 December 2008

Record· CJCELEX 62007CJ0333decided

Judgment of the Court (Grand Chamber) of 22 December 2008.#Société Régie Networks v Direction de contrôle fiscal Rhône-Alpes Bourgogne.#Reference for a preliminary ruling: Cour administrative d’appel de Lyon - France.#State aid - Aid scheme to support local radio stations - Financed by a parafiscal charge on advertising companies - Favourable decision by the Commission at the conclusion of the preliminary stage of the review procedure under Article 93(3) of the EC Treaty (now Article 88(3) EC) - Aid that may be compatible with the common market - Article 92(3) of the EC Treaty (now, after amendment, Article 87(3) EC) - Decision challenged on the ground that it is unlawful - Obligation to state the reasons on which the decision is based - Assessment of the facts -Whether the parafiscal charge is compatible with the EC Treaty.#Case C-333/07.

European Union · Court of Justice of the European Union · 22 December 2008

Record· CJCELEX 62007CJ0282decided

Judgment of the Court (Fourth Chamber) of 22 December 2008.#Belgian State - SPF Finances v Truck Center SA.#Reference for a preliminary ruling: Cour d’appel de Liège - Belgium.#Freedom of establishment - Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and Article 58 of the EC Treaty (now Article 48 EC) - Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) - Taxation of legal persons - Income from capital and movable property - Retention of tax at source - Withholding tax- Charging of withholding tax on interest paid to non-resident companies - No charging of withholding tax on interest paid to resident companies - Double taxation convention - Restriction - None.#Case C-282/07.

European Union · Court of Justice of the European Union · 22 December 2008

Report· CCCELEX 62007CC0303decided

Opinion of Mr Advocate General Mazák delivered on 18 December 2008.#Proceedings brought by Aberdeen Property Fininvest Alpha Oy.#Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.#Freedom of establishment - Directive 90/435/EEC - Corporation tax - Distribution of dividends - Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive - Exemption for dividends paid to resident companies.#Case C-303/07.

European Union · Court of Justice of the European Union · 18 December 2008

Record· TJCELEX 62004TJ0211decided

Judgment of the Court of First Instance (Third Chamber, extended composition) of 18 December 2008.#Government of Gibraltar (T-211/04) and United Kingdom of Great Britain and Northern Ireland (T-215/04) v Commission of the European Communities.#State aid - Aid scheme notified by the United Kingdom regarding the Government of Gibraltar’s reform of corporate tax - Decision declaring the aid scheme incompatible with the common market - Regional selectivity - Material selectivity.#Cases T-211/04 and T-215/04.

European Union · Court of Justice of the European Union · 18 December 2008

Record· CJCELEX 62007CJ0488decided

Judgment of the Court (Eighth Chamber) of 18 December 2008.#Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Court of Session (Scotland) - United Kingdom.#Sixth VAT Directive - Deduction of input tax - Goods and services used for both taxable and exempt transactions - Deductible proportion - Calculation - Methods laid down in the third subparagraph of Article 17(5) - Obligation to apply the rounding up rule in the second subparagraph of Article 19(1).#Case C-488/07.

European Union · Court of Justice of the European Union · 18 December 2008

Record· CJCELEX 62007CJ0517decided

Judgment of the Court (Third Chamber) of 18 December 2008.#Afton Chemical Ltd v The Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Directive 92/81/EEC - Excise duty on mineral oils - Article 2(2) and (3) and Article 8(1)(a) - Directive 2003/96/EC - Taxation of energy products and electricity - Article 2(2), (3) and (4)(b) - Scope - Fuel additives which are mineral oils or energy products but are not used as motor fuel - National taxation regime.#Case C-517/07.

European Union · Court of Justice of the European Union · 18 December 2008

Report· CCCELEX 62007CC0460decided

Opinion of Advocate General Sharpston delivered on 11 December 2008.#Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct.#Case C-460/07.

European Union · Court of Justice of the European Union · 11 December 2008

Record· CJCELEX 62007CJ0285decided

Judgment of the Court (First Chamber) of 11 December 2008.#A.T. v Finanzamt Stuttgart-Körperschaften.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Directive 90/434/EEC - Cross-border exchange of shares - Fiscal neutrality - Conditions - Articles 43 EC and 56 EC - Legislation of a Member State making the continued use of the book value of the shares transferred in exchange for the new shares received, and therefore the fiscal neutrality of the transfer, conditional on the carryover of that value in the tax balance sheet of the acquiring foreign company - Compatibility.#Case C-285/07.

European Union · Court of Justice of the European Union · 11 December 2008

Record· CJCELEX 62007CJ0330decided

Judgment of the Court (Third Chamber) of 4 December 2008.#Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Wien - Austria.#Freedom to provide services - Freedom of establishment - Tax legislation - Investment premium - National legislation conferring a tax advantage only on assets used in a domestic place of business - Exclusion of assets hired out for remuneration primarily used in other Member States - Leasing of vehicles - Prevention of abuse.#Case C-330/07.

European Union · Court of Justice of the European Union · 4 December 2008

Record· CJCELEX 62007CJ0418decided

Judgment of the Court (Fourth Chamber) of 27 November 2008.#Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.#Reference for a preliminary ruling: Conseil d’État - France.#Freedom of establishment - Direct taxation - Corporation tax - Group taxation regime - Resident parent company - Resident sub-subsidiaries held through a non-resident subsidiary.#Case C-418/07.

European Union · Court of Justice of the European Union · 27 November 2008

Record· COCELEX 62008CO0151decided

Order of the Court (Third Chamber) of 27 November 2008.#N.N. RENTA SA v Tribunal Económico-Administrativo Regional de Cataluña (TEARC) and Generalidad de Cataluña.#Reference for a preliminary ruling: Tribunal Superior de Justicia de Cataluña - Spain.#Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 33(1) - Meaning of ‘turnover taxes’ - Duty on transfers of assets and documented legal transactions.#Case C-151/08.

European Union · Court of Justice of the European Union · 27 November 2008

Report· CCCELEX 62007CC0302decided

Opinion of Advocate General Sharpston delivered on 20 November 2008.#J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#First and Sixth VAT Directives - Principles of fiscal neutrality and proportionality - Rules on rounding of amounts of VAT - Methods and levels of rounding.#Case C-302/07.

European Union · Court of Justice of the European Union · 20 November 2008

Record· CJCELEX 62008CJ0018decided

Judgment of the Court (Second Chamber) of 20 November 2008.#Foselev Sud-Ouest SARL v Administration des douanes et droits indirects.#Reference for a preliminary ruling: Tribunal d’instance de Bordeaux - France.#Tax on motor vehicles - Directive 1999/62/EC - Charging of heavy goods vehicles for the use of certain infrastructures - Article 6(2)(b) - Commission decision approving an exemption - No direct effect.#Case C-18/08.

European Union · Court of Justice of the European Union · 20 November 2008

Report· CCCELEX 62007CC0285decided

Opinion of Advocate General Sharpston delivered on 6 November 2008.#A.T. v Finanzamt Stuttgart-Körperschaften.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Directive 90/434/EEC - Cross-border exchange of shares - Fiscal neutrality - Conditions - Articles 43 EC and 56 EC - Legislation of a Member State making the continued use of the book value of the shares transferred in exchange for the new shares received, and therefore the fiscal neutrality of the transfer, conditional on the carryover of that value in the tax balance sheet of the acquiring foreign company - Compatibility.#Case C-285/07.

European Union · Court of Justice of the European Union · 6 November 2008

Record· CJCELEX 62007CJ0291decided

Judgment of the Court (First Chamber) of 6 November 2008.#Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#VAT - Place of taxable transactions - Place of supply for tax purposes - Service supplier established in a Member State other than that in which the customer is established - Status of taxable person - Services supplied to a national foundation carrying out both economic and non-economic activities.#Case C-291/07.

European Union · Court of Justice of the European Union · 6 November 2008

Record· COCELEX 62008CO0364decided

Order of the Court (Eighth Chamber) of 24 October 2008.#Marc Vandermeir v Belgian State - SPF Finances.#Reference for a preliminary ruling: Tribunal de première instance d'Arlon - Belgium.#First subparagraph of Article 104(3) of the Rules of Procedure - Freedom of establishment - Article 43 EC - Freedom to provide services - Article 49 EC - Motor vehicles - Use by a person residing in a Member State of a vehicle registered in another Member State - Taxation of that vehicle in the first Member State.#Case C-364/08.

European Union · Court of Justice of the European Union · 24 October 2008

Record· CJCELEX 62007CJ0157decided

Judgment of the Court (Fourth Chamber) of 23 October 2008.#Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment - European Economic Area Agreement (EEA) - Tax legislation - Tax treatment of losses incurred by a permanent establishment situated in a Member State of the EEA and belonging to a company having its seat in a Member State of the European Union.#Case C-157/07.

European Union · Court of Justice of the European Union · 23 October 2008

Record· CJCELEX 62006CJ0527decided

Judgment of the Court (Third Chamber) of 16 October 2008.#R. H. H. Renneberg v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Freedom of movement for workers - Article 39 EC - Tax legislation - Income tax - Determination of the basis of assessment - National of a Member State receiving all or almost all of his income in that State - Residence in a different Member State.#Case C-527/06.

European Union · Court of Justice of the European Union · 16 October 2008

Report· CCCELEX 62007CC0318decided

Opinion of Mr Advocate General Mengozzi delivered on 14 October 2008.#Hein Persche v Finanzamt Lüdenscheid.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Free movement of capital - Income tax - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Directive 77/799/EEC - Mutual assistance by the competent authorities of the Member States in the field of direct taxation.#Case C-318/07.

European Union · Court of Justice of the European Union · 14 October 2008

Report· CCCELEX 62008CC0018decided

Opinion of Advocate General Kokott delivered on 25 September 2008.#Foselev Sud-Ouest SARL v Administration des douanes et droits indirects.#Reference for a preliminary ruling: Tribunal d’instance de Bordeaux - France.#Tax on motor vehicles - Directive 1999/62/EC - Charging of heavy goods vehicles for the use of certain infrastructures - Article 6(2)(b) - Commission decision approving an exemption - No direct effect.#Case C-18/08.

European Union · Court of Justice of the European Union · 25 September 2008

Report· CCCELEX 62007CC0282decided

Opinion of Advocate General Kokott delivered on 18 September 2008.#Belgian State - SPF Finances v Truck Center SA.#Reference for a preliminary ruling: Cour d’appel de Liège - Belgium.#Freedom of establishment - Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and Article 58 of the EC Treaty (now Article 48 EC) - Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) - Taxation of legal persons - Income from capital and movable property - Retention of tax at source - Withholding tax- Charging of withholding tax on interest paid to non-resident companies - No charging of withholding tax on interest paid to resident companies - Double taxation convention - Restriction - None.#Case C-282/07.

European Union · Court of Justice of the European Union · 18 September 2008

Record· CJCELEX 62007CJ0043decided

Judgment of the Court (Third Chamber) of 11 September 2008.#D. M. M. A. Arens-Sikken v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Free movement of capital - Articles 73b and 73d of the EC Treaty (now Articles 56 EC and 58 EC respectively) - National rules concerning inheritance duties and transfer duties which do not provide for the deduction, in the assessment of those duties, of overendowment debts resulting from a testamentary parental partition inter vivos where the person whose estate is being administered was not residing, at the time of death, in the Member State in which the immovable property included in the estate is situated - Restriction - Justification - None - No bilateral agreement for the prevention of double taxation - Consequences for the restriction of the free movement of capital of a lower level of compensation to prevent double taxation in that person’s Member State of residence.#Case C-43/07.

European Union · Court of Justice of the European Union · 11 September 2008

Record· CJCELEX 62007CJ0011decided

Judgment of the Court (Third Chamber) of 11 September 2008.#Hans Eckelkamp and Others v Belgische Staat.#Reference for a preliminary ruling: Hof van beroep te Gent - Belgium.#Free movement of capital - Articles 56 EC and 58 EC - Inheritance tax - National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State - Restriction - Justification - None.#Case C-11/07.

European Union · Court of Justice of the European Union · 11 September 2008

Record· CJCELEX 62006CJ0428decided

Judgment of the Court (Third Chamber) of 11 September 2008.#Unión General de Trabajadores de La Rioja (UGT-Rioja) and Others v Juntas Generales del Territorio Histórico de Vizcaya and Others.#Reference for a preliminary ruling: Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco - Spain.#State aid - Tax measures adopted by a regional or local authority - Selective nature.#Joined cases C-428/06 to C-434/06.

European Union · Court of Justice of the European Union · 11 September 2008

Report· CCCELEX 62007CC0418decided

Opinion of Advocate General Kokott delivered on 4 September 2008.#Société Papillon v Ministère du Budget, des Comptes publics et de la Fonction publique.#Reference for a preliminary ruling: Conseil d’État - France.#Freedom of establishment - Direct taxation - Corporation tax - Group taxation regime - Resident parent company - Resident sub-subsidiaries held through a non-resident subsidiary.#Case C-418/07.

European Union · Court of Justice of the European Union · 4 September 2008

Record· CJCELEX 62007CJ0226decided

Judgment of the Court (Third Chamber) of 17 July 2008.#Flughafen Köln/Bonn GmbH v Hauptzollamt Köln.#Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany.#Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Article 14(1)(a) - Exemption for energy products used to produce electricity - Option to impose taxation for reasons of environmental policy - Direct effect of the exemption.#Case C-226/07.

European Union · Court of Justice of the European Union · 17 July 2008

Record· CJCELEX 62006CJ0206decided

Judgment of the Court (Third Chamber) of 17 July 2008.#Essent Netwerk Noord BV supported by Nederlands Elektriciteit Administratiekantoor BV v Aluminium Delfzijl BV, and in the indemnification proceedings Aluminium Delfzijl BV v Staat der Nederlanden and in the indemnification proceedings Essent Netwerk Noord BV v Nederlands Elektriciteit Administratiekantoor BV and Saranne BV.#Reference for a preliminary ruling: Rechtbank Groningen - Netherlands.#Internal market in electricity - National legislation permitting the levy of a surcharge on the price for electricity transmission in favour of a statutorily-designated company which is required to pay stranded costs - Charges having equivalent effect to customs duties - Discriminatory internal taxation - Aid granted by the Member States.#Case C-206/06.

European Union · Court of Justice of the European Union · 17 July 2008

Record· CJCELEX 62006CJ0484decided

Judgment of the Court (Fourth Chamber) of 10 July 2008.#Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Reference for a preliminary ruling - First and Sixth VAT directives - Principles of fiscal neutrality and proportionality - Rules concerning rounding of amounts of VAT - Rounding down per item.#Case C-484/06.

European Union · Court of Justice of the European Union · 10 July 2008

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