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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 2010

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 62009CC0310decided

Opinion of Mr Advocate General Mengozzi delivered on 22 December 2010.#Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.#Reference for a preliminary ruling: Conseil d'État - France.#Free movement of capital - Tax treatment of dividends - National rules conferring a tax credit in respect of dividends distributed by resident subsidiaries of parent companies - Refusal to grant a tax credit in respect of dividends distributed by non-resident subsidiaries - Redistribution of dividends by the parent company to its shareholders - Setting off the tax credit against the advance payment payable by the parent company at the time of redistribution - Refusal to reimburse the advance payment made by the parent company - Unjust enrichment - Evidence required regarding the taxation of non-resident subsidiaries.#Case C-310/09.

European Union · Court of Justice of the European Union · 22 December 2010

Record· CJCELEX 62010CJ0287decided

Judgment of the Court (Third Chamber) of 22 December 2010.#Tankreederei I SA v Directeur de l’administration des contributions directes.#Reference for a preliminary ruling: Tribunal administratif - Luxembourg.#Freedom to provide services - Free movement of capital - Tax credit for investments - Grant linked to the physical use of the investments on national territory - Use of inland navigation vessels used in other Member States.#Case C-287/10.

European Union · Court of Justice of the European Union · 22 December 2010

Record· CJCELEX 62009CJ0277decided

Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.#Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom.#Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices.#Case C-277/09.

European Union · Court of Justice of the European Union · 22 December 2010

Record· CJCELEX 62009CJ0438decided

Judgment of the Court (Third Chamber) of 22 December 2010.#Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi.#Reference for a preliminary ruling from Naczelny Sąd Administracyjny.#Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive.#Case C-438/09.

European Union · Court of Justice of the European Union · 22 December 2010

Record· CJCELEX 62008CJ0507decided

Judgment of the Court (Fourth Chamber) of 22 December 2010.#European Commission v Slovak Republic.#Failure of a Member State to fulfil obligations - State aid - Partial write-off of a company’s tax liability as part of an arrangement with creditors - Commission decision declaring that aid incompatible with the common market and ordering its recovery - Failure to execute.#Case C-507/08.

European Union · Court of Justice of the European Union · 22 December 2010

Record· COCELEX 62009CO0492decided

Order of the Court (Seventh Chamber) of 15 December 2010.#Agricola Esposito Srl v Agenzia delle Entrate - Ufficio di Taranto 2.#Reference for a preliminary ruling: Commissione tributaria provinciale di Taranto - Italy.#Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure - Electronic networks and communication services - Directives 2002/20/EC, 2002/21/EC and 2002/77/EC - Government authorisation tax - Partial inadmissiblity - Questions the answer to which leaves no room for reasonable doubt.#Case C-492/09.

European Union · Court of Justice of the European Union · 15 December 2010

Proposal· PCCELEX 52010PC0788open

COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT pursuant to Article 294(6) of the Treaty on the Functioning of the European Union concerning the Council position on the adoption of a Regulation of the European Parliament and of the Council amending Regulation (EC) No 1905/2006 establishing a financing instrument for development cooperation (original Commission proposal 'taxes amendment', COM(2009)194)

European Union · European Commission · 13 December 2010

Report· CCCELEX 62009CC0384decided

Opinion of Mr Advocate General Cruz Villalón delivered on 9 December 2010.#Prunus SARL and Polonium SA v Directeur des services fiscaux.#Reference for a preliminary ruling: Tribunal de grande instance de Paris - France.#Direct taxation - Free movement of capital - Article 64 TFEU - Legal persons established in a non-Member State - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Assessment with regard to overseas countries and territories - Combating tax evasion - Joint and several liability.#Case C-384/09.

European Union · Court of Justice of the European Union · 9 December 2010

Report· CCCELEX 62009CC0450decided

Opinion of Mr Advocate General Bot delivered on 9 December 2010.#Ulrich Schröder v Finanzamt Hameln.#Reference for a preliminary ruling: Niedersächsisches Finanzgericht - Germany.#Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue.#Case C-450/09.

European Union · Court of Justice of the European Union · 9 December 2010

Report· CCCELEX 62009CC0253decided

Opinion of Mr Advocate General Mazák delivered on 9 December 2010.#European Commission v Republic of Hungary.#Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory.#Case C-253/09.

European Union · Court of Justice of the European Union · 9 December 2010

Record· CJCELEX 62009CJ0163decided

Judgment of the Court (Third Chamber) of 9 December 2010.#Repertoire Culinaire Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom.#Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent, and Article 27(1)(e) and (f) - Cooking wine, cooking port and cooking cognac.#Case C-163/09.

European Union · Court of Justice of the European Union · 9 December 2010

Record· CJCELEX 62009CJ0285decided

Judgment of the Court (Grand Chamber) of 7 December 2010.#Criminal proceedings against R.#Reference for a preliminary ruling: Bundesgerichtshof - Germany.#Sixth VAT Directive - Article 28c(A)(a) - Evasion of VAT - Refusal to grant an exemption of VAT on intra-community supplies of goods - Vendor’s active participation in the fraud - Powers of the Member States in connection with the prevention of potential tax evasion, avoidance and abuse.#Case C-285/09.

European Union · Court of Justice of the European Union · 7 December 2010

Record· COCELEX 62010CO0199decided

Order of the Court (Fifth Chamber) of 22 November 2010.#Secilpar - Sociedade Unipessoal SL v Fazenda Pública.#Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.#Article 104(3), first paragraph, of the Rules of Procedure - Articles 56 EC and 58 EC - Taxation of dividends - Deduction at source - National fiscal legislation which provides for an exemption of dividends paid to resident companies.#Case C-199/10.

European Union · Court of Justice of the European Union · 22 November 2010

Record· CJCELEX 62009CJ0084decided

Judgment of the Court (Second Chamber) of 18 November 2010.#X v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof.#Case C-84/09.

European Union · Court of Justice of the European Union · 18 November 2010

Report· CCCELEX 62008CC0436decided

Opinion of Advocate General Kokott delivered on 11 November 2010.#Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria.#Free movement of capital - Corporation tax - Exemption of nationally-sourced dividends - Exemption of foreign-sourced dividends only if certain conditions are complied with - Application of an imputation system to non-exempt foreign-sourced dividends - Proof required as to the foreign tax creditable.#Joined cases C-436/08 and C-437/08.

European Union · Court of Justice of the European Union · 11 November 2010

Record· CJCELEX 62009CJ0049decided

Judgment of the Court (Third Chamber) of 28 October 2010.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Later accession of Member States - Transitional provisions - Temporal application - Application of a reduced rate - Clothing and clothing accessories for babies and children’s footwear.#Case C-49/09.

European Union · Court of Justice of the European Union · 28 October 2010

Record· CJCELEX 62009CJ0072decided

Judgment of the Court (Third Chamber) of 28 October 2010.#Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence.#Reference for a preliminary ruling: Cour de cassation - France.#Direct taxation - Free movement of capital - Legal persons established in a non-member State belonging to the European Economic Area - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Combating tax evasion - Assessment in the light of the EEA Agreement.#Case C-72/09.

European Union · Court of Justice of the European Union · 28 October 2010

Record· COCELEX 62009CO0487decided

Order of the Court (Eighth Chamber) of 6 October 2010.#INMOGOLF SA v Dirección General de Tributos de la Consejería de Economía y Hacienda de la Comunidad Autónoma de Murcia.#Reference for a preliminary ruling: Tribunal Supremo - Spain.#First subparagraph of Article 104(3) of the Rules of Procedure – Directive 69/335/EEC – Indirect taxes – Raising of capital – Transfer of securities – Capital of a company mostly made up of immovable property.#Case C-487/09.

European Union · Court of Justice of the European Union · 6 October 2010

Report· CCCELEX 62009CC0041decided

Opinion of Mr Advocate General Bot delivered on 5 October 2010.#European Commission v Kingdom of the Netherlands.#Failure of a Member State to fulfil obligations - Value added tax - Sixth VAT Directive - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of horses.#Case C-41/09.

European Union · Court of Justice of the European Union · 5 October 2010

Report· CCCELEX 62009CC0277decided

Opinion of Mr Advocate General Mazák delivered on 30 September 2010.#The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.#Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom.#Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices.#Case C-277/09.

European Union · Court of Justice of the European Union · 30 September 2010

Record· CJCELEX 62009CJ0395decided

Judgment of the Court (Seventh Chamber) of 30 September 2010.#Oasis East sp. z o.o. v Minister Finansów.#Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.#Sixth VAT Directive - Directive 2006/112/EC - Accession of a new Member State - Right to deduct input tax - National legislation excluding the right to deduct tax on the provision of certain services - Commercial partners established in a territory classified as a ‘tax haven’ - Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force.#Case C-395/09.

European Union · Court of Justice of the European Union · 30 September 2010

Record· CJCELEX 62009CJ0392decided

Judgment of the Court (Third Chamber) of 30 September 2010.#Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály.#Reference for a preliminary ruling: Baranya Megyei Bíróság - Hungary.#Sixth VAT Directive - Directive 2006/112/EC - Right to deduct input tax - New national legislation - Requirements as to the content of an invoice - Retroactive application - Loss of the right to deduct.#Case C-392/09.

European Union · Court of Justice of the European Union · 30 September 2010

Record· COCELEX 62010CO0091decided

Order of the Court (Seventh Chamber) of 29 September 2010.#VAV-Autovermietung GmbH v Inspecteur van de Belastingdienst/Douane Zuid, kantoor Roosendaal.#Reference for a preliminary ruling: Rechtbank Breda - Netherlands.#First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Articles 49 EC to 55 EC - Motor vehicles - Use in one Member State of a motor vehicle registered and hired in another Member State - Taxation of that vehicle in the first Member State upon its first use on the national road network.#Case C-91/10.

European Union · Court of Justice of the European Union · 29 September 2010

Report· CCCELEX 62008CC0507decided

Opinion of Mr Advocate General Cruz Villalón delivered on 9 September 2010.#European Commission v Slovak Republic.#Failure of a Member State to fulfil obligations - State aid - Partial write-off of a company’s tax liability as part of an arrangement with creditors - Commission decision declaring that aid incompatible with the common market and ordering its recovery - Failure to execute.#Case C-507/08.

European Union · Court of Justice of the European Union · 9 September 2010

Record· CJCELEX 62009CJ0151decided

Judgment of the Court (Third Chamber) of 29 July 2010.#Federación de Servicios Públicos de la UGT (UGT-FSP) v Ayuntamiento de La Línea de la Concepción, María del Rosario Vecino Uribe and Ministerio Fiscal.#Reference for a preliminary ruling: Juzgado de lo Social Único de Algeciras - Spain.#Transfers of undertakings - Directive 2001/23/EC - Safeguarding of employees’ rights - Employee representatives - Autonomy of the entity transferred.#Case C-151/09.

European Union · Court of Justice of the European Union · 29 July 2010

Record· CJCELEX 62009CJ0074decided

Judgment of the Court (Third Chamber) of 15 July 2010.#Bâtiments et Ponts Construction SA and WISAG Produktionsservice GmbH v Berlaymont 2000 SA.#Reference for a preliminary ruling: Cour de cassation - Belgium.#Public works contracts - Directive 93/37/EEC - Article 24 - Grounds for exclusion - Obligations relating to the payment of social security contributions and taxes - Tenderers’ registration obligation, on pain of exclusion - ‘Registration Committee’ and its powers - Examination of the validity of certificates issued by the competent authorities of the Member State in which a foreign tenderer is established.#Case C-74/09.

European Union · Court of Justice of the European Union · 15 July 2010

Record· CJCELEX 62009CJ0070decided

Judgment of the Court (Third Chamber) of 15 July 2010.#Alexander Hengartner and Rudolf Gasser v Landesregierung Vorarlberg.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons - Lease of hunting ground - Regional tax - Concept of economic activity - Principle of equal treatment.#Case C-70/09.

European Union · Court of Justice of the European Union · 15 July 2010

Report· CCCELEX 62009CC0163decided

Opinion of Advocate General Kokott delivered on 15 July 2010.#Repertoire Culinaire Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom.#Directive 92/83/EEC - Harmonisation of the structures of excise duties on alcohol and alcoholic beverages - Article 20, first indent, and Article 27(1)(e) and (f) - Cooking wine, cooking port and cooking cognac.#Case C-163/09.

European Union · Court of Justice of the European Union · 15 July 2010

Record· CJCELEX 62008CJ0582decided

Judgment of the Court (Third Chamber) of 15 July 2010.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations - Value-added tax -Directive 2006/112/EC - Articles 169 to 171 - Thirteenth Directive 86/560/EEC - Article 2 - Refund - Taxable person not established in the European Union - Insurance transactions - Financial transactions.#Case C-582/08.

European Union · Court of Justice of the European Union · 15 July 2010

Record· CJCELEX 62009CJ0368decided

Judgment of the Court (Third Chamber) of 15 July 2010.#Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály.#Reference for a preliminary ruling: Baranya Megyei Bíróság - Hungary.#Sixth VAT Directive - Directive 2006/112 - Right to deduct input tax - National legislation penalising an error in the invoice by loss of the right to deduct.#Case C-368/09.

European Union · Court of Justice of the European Union · 15 July 2010

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