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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 2009

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

Records

Report· CCCELEX 62008CC0096decided

Opinion of Advocate General Sharpston delivered on 17 December 2009.#CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.#Reference for a preliminary ruling: Pest Megyei Bíróság - Hungary.#Freedom of establishment - Direct taxation - Vocational training levy - Basis for calculating the levy to be paid by undertakings established in the national territory - Account taken of the wage costs of workers employed in a branch established in another Member State - Double taxation - Whether it is possible to reduce gross liability to the levy.#Case C-96/08.

European Union · Court of Justice of the European Union · 17 December 2009

Record· TJCELEX 62004TJ0427decided

Judgment of the Court of First Instance (Third Chamber) of 30 November 2009.#French Republic (T-427/04) and France Télécom SA (T-17/05) v Commission of the European Communities.#State aid - France Télécom's business tax regime for the years 1994 to 2002 - Decision declaring the aid incompatible with the common market and ordering its recovery - Advantage - Limitation period - Legitimate expectations - Legal certainty - Breach of essential procedural requirements - Collegiality - Rights of defence and procedural rights of other interested parties.#Joined cases T-427/04 and T-17/05.

European Union · Court of Justice of the European Union · 30 November 2009

Proposal· PCCELEX 52009PC0644open

Amended Proposal for a Council Decision on the signing, on behalf of the European Union, and provisional application of the Cooperation Agreement between the European Union and its Member States, of the one part, and the Principality of Liechtenstein, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests and to ensure exchange of information on tax matters

European Union · European Commission · 23 November 2009

Proposal· PCCELEX 52009PC0648R(02)open

CORRIGENDUM - Amended Proposal for a Council Decision on the conclusion, on behalf of the European Union, of the Cooperation Agreement between the European Union and its Member States, of the one part, and the Principality of Liechtenstein, of the other part, to combat fraud and any other illegal activity to the detriment of their financial interests and to ensure exchange of information on tax matters

European Union · European Commission · 23 November 2009

Record· CJCELEX 62008CJ0314decided

Judgment of the Court (Third Chamber) of 19 November 2009.#Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland.#Income tax legislation - Right to deduct social security contributions from the basis of assessment for tax - Right to a tax reduction on the basis of health insurance contributions paid - Refusal where contributions are paid in a Member State other than the State of taxation - Whether compatible with Articles 43 EC and 49 EC - Judgment of the national constitutional court - Unconstitutionality of provisions of national law - Deferral of the date on which those provisions are to lose their binding force - Primacy of Community law - Implications for the national court.#Case C-314/08.

European Union · Court of Justice of the European Union · 19 November 2009

Report· CCCELEX 62008CC0337decided

Opinion of Advocate General Kokott delivered on 19 November 2009.#X Holding BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Articles 43 EC and 48 EC - Tax legislation - Corporation tax - Tax entity consisting of a resident parent company and one or more resident subsidiaries - Taxation of profits at parent-company level - Exclusion of non-resident subsidiaries.#Case C-337/08.

European Union · Court of Justice of the European Union · 19 November 2009

Record· CJCELEX 62007CJ0540decided

Judgment of the Court (Second Chamber) of 19 November 2009.#Commission of the European Communities v Italian Republic.#Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC - Articles 31 and 40 of the EEA Agreement - Direct taxation - Withholding at source on outgoing dividends - Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation.#Case C-540/07.

European Union · Court of Justice of the European Union · 19 November 2009

Record· CJCELEX 62008CJ0169decided

Judgment of the Court (Grand Chamber) of 17 November 2009.#Presidente del Consiglio dei Ministri v Regione Sardegna.#Reference for a preliminary ruling: Corte costituzionale - Italy.#Freedom to provide services - Article 49 EC - State aid - Article 87 EC - Regional legislation establishing a tax on stopovers for tourist purposes by aircraft used for the private transport of persons, or by recreational craft, to be imposed only on operators whose tax domicile is outside the territory of that region.#Case C-169/08.

European Union · Court of Justice of the European Union · 17 November 2009

Record· CJCELEX 62008CJ0154decided

Judgment of the Court (Third Chamber) of 12 November 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2 and Article 4(1), (2) and (5) - Harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment - Taxable persons - Activities or operations carried out by 'registradores de la propiedad' (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district - Economic activities - Activity carried out independently - Public-law bodies carrying out activities in connection with their public duties - Infringement of Community law attributable to a national court.#Case C-154/08.

European Union · Court of Justice of the European Union · 12 November 2009

Record· CJCELEX 62008CJ0441decided

Judgment of the Court (Sixth Chamber) of 12 November 2009.#Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.#Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules.#Case C-441/08.

European Union · Court of Justice of the European Union · 12 November 2009

Record· CJCELEX 62008CJ0174decided

Judgment of the Court (Fourth Chamber) of 29 October 2009.#NCC Construction Danmark A/S v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.#Case C-174/08.

European Union · Court of Justice of the European Union · 29 October 2009

Report· CCCELEX 62008CC0440decided

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 27 October 2009.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.

European Union · Court of Justice of the European Union · 27 October 2009

Report· CCCELEX 62008CC0197decided

Joined opinion of Advocate General Kokott delivered on 22 October 2009.#European Commission v French Republic.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - National legislation prohibiting the sale of tobacco products ‘at a promotional price which is contrary to public health objectives’ - Concept of ‘national systems of legislation regarding the control of price levels or the observance of imposed prices’ - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-197/08.#European Commission v Republic of Austria.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes and a minimum retail selling price for fine-cut tobacco - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-198/08.#European Commission v Ireland.#Failure of a Member State to fulfil obligations - Directive 95/59/EC - Taxes other than turnover taxes which affect the consumption of manufactured tobacco - Article 9(1) - Free determination, by manufacturers and importers, of the maximum retail selling prices of their products - National legislation imposing a minimum retail selling price for cigarettes - Justification - Protection of public health - World Health Organisation Framework Convention on Tobacco Control.#Case C-221/08.

European Union · Court of Justice of the European Union · 22 October 2009

Record· CJCELEX 62008CJ0035decided

Judgment of the Court (Third Chamber) of 15 October 2009.#Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften.#Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.#Free movement of capital - Immovable property - Income tax - Deductibility of rental losses from the taxable income of a person liable to tax - Application of the decreasing-balance method of depreciation to the costs of acquisition or construction - More favourable tax treatment confined to immovable property situated on the national territory.#Case C-35/08.

European Union · Court of Justice of the European Union · 15 October 2009

Record· CJCELEX 62008CJ0153decided

Judgment of the Court (First Chamber) of 6 October 2009.#Commission of the European Communities v Kingdom of Spain.#Failure of a Member State to fulfil obligations - Freedom to provide services - Article 49 EC and Article 36 of the EEA Agreement - Direct taxation - Income tax - Tax exemption restricted to winnings from lotteries and games of chance organised by certain national bodies and entities.#Case C-153/08.

European Union · Court of Justice of the European Union · 6 October 2009

Record· CJCELEX 62008CJ0267decided

Judgment of the Court (Second Chamber) of 6 October 2009.#SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.#Case C-267/08.

European Union · Court of Justice of the European Union · 6 October 2009

Record· CJCELEX 62007CJ0569decided

Judgment of the Court (Second Chamber) of 1 October 2009.#HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Indirect taxation - Raising of capital - Levying of a duty of 1.5% on the transfer or issue of shares into a clearance service.#Case C-569/07.

European Union · Court of Justice of the European Union · 1 October 2009

Record· CJCELEX 62008CJ0247decided

Judgment of the Court (First Chamber) of 1 October 2009.#Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law.#Case C-247/08.

European Union · Court of Justice of the European Union · 1 October 2009

Record· CJCELEX 62008CJ0182decided

Judgment of the Court (First Chamber) of 17 September 2009.#Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom of establishment and free movement of capital - Corporation tax - Acquisition of shares in a capital company - Conditions for taking into account, when determining the acquirer’s tax base, the reduction in value of the shares resulting from the dividend distribution.#Case C-182/08.

European Union · Court of Justice of the European Union · 17 September 2009

Record· CJCELEX 62008CJ0201decided

Judgment of the Court (Third Chamber) of 10 September 2009.#Plantanol GmbH & Co. KG v Hauptzollamt Darmstadt.#Reference for a preliminary ruling: Hessisches Finanzgericht - Germany.#Directive 2003/30/EC - Promotion of the use of biofuels or other renewable fuels for transport - Directive 2003/96/EC - Community framework for the taxation of energy products and electricity - Blend of vegetable oil, additives and fuel - Biofuels - National rules - Tax exemption - Replacement of the exemption by an obligation to maintain a minimum biofuel content in fuels - Conformity with Directives 2003/30/EC and 2003/96/EC - General principles of legal certainty and the protection of legitimate expectations.#Case C-201/08.

European Union · Court of Justice of the European Union · 10 September 2009

Record· TJCELEX 62003TJ0075decided

Judgment of the Court of First Instance (Fifth Chamber) of 10 September 2009.#Banco Comercial dos Açores, SA v Commission of the European Communities.#State aid - 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 - Decision declaring aid schemes incompatible with the common market and requiring recovery of aid paid out - Actions for annulment - Individual concern - Admissibility - Definition of State aid - Selective nature - Adverse effect on competition - Effect on trade between Member States - Equal treatment - Legitimate expectations - Legal certainty.#Case T-75/03.

European Union · Court of Justice of the European Union · 10 September 2009

Report· CCCELEX 62008CC0311decided

Opinion of Advocate General Kokott delivered on 10 September 2009.#Société de Gestion Industrielle (SGI) v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.#Freedom of establishment - Free movement of capital - Direct taxation - Income tax legislation - Determination of the taxable income of companies - Companies having a relationship of interdependence - Unusual or gratuitous advantage granted by a resident company to a company established in another Member State - Addition of the amount of the advantage in question to the profits of the resident company which granted it - Balanced allocation of the power to tax between Member States - Combating tax avoidance - Prevention of abuse - Proportionality.#Case C-311/08.

European Union · Court of Justice of the European Union · 10 September 2009

Record· TJCELEX 62001TJ0030decided

Judgment of the Court of First Instance (Fifth Chamber, extended composition) of 9 September 2009.#Territorio Histórico de Álava - Diputación Foral de Álava and Others v Commission of the European Communities.#State aid - Tax advantages granted by a territorial entity within a Member State - Tax exemptions - Decisions declaring aid schemes incompatible with the common market and requiring recovery of aid paid out - Classification as new aid or as existing aid - Operating aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Decision initiating the formal investigation procedure under Article 88(2) EC - No need to adjudicate.#Cases T-30/01 to T-32/01, T-86/02 to T-88/02.

European Union · Court of Justice of the European Union · 9 September 2009

Report· CCCELEX 62008CC0230decided

Opinion of Advocate General Trstenjak delivered on 3 September 2009.#Dansk Transport og Logistik v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt.#Case C-230/08.

European Union · Court of Justice of the European Union · 3 September 2009

Record· CJCELEX 62008CJ0037decided

Judgment of the Court (First Chamber) of 3 September 2009.#RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes.#Case C-37/08.

European Union · Court of Justice of the European Union · 3 September 2009

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