Skip to content
PoliticalRepoPoliticalRepo

Subjects · EU

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 2011

All countriesSearch this topic

Records

Record· CJCELEX 62009CJ0320decided

Judgment of the Court (Sixth Chamber) of 21 December 2011.#A2A SpA, formerly AEM SpA v European Commission.#Appeals - State aid - Aid granted to public utilities - Tax exemptions - Decision declaring the aid scheme incompatible with the common market - Action for annulment - Admissibility - Standing - Legal interest - Article 87 EC - Concept of 'aid' - Article 88 EC - Concept of 'new aid' - Article 10 EC - Duty of loyal cooperation - Regulation (EC) No 659/1999 - Articles 1 and 14 - Lawfulness of a recovery order - Principle of legal certainty - Duty to state reasons.#Case C-320/09 P.

European Union · Court of Justice of the European Union · 21 December 2011

Record· CJCELEX 62010CJ0499decided

Judgment of the Court (Seventh Chamber) of 21 December 2011.#Vlaamse Oliemaatschappij NV v FOD Financiën.#Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brugge - Belgium.#Sixth VAT Directive - Persons liable to pay tax - Third party jointly and severally liable - Warehousing arrangements other than customs warehousing - Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods - Good faith or lack of fault or negligence of the warehouse-keeper.#Case C-499/10.

European Union · Court of Justice of the European Union · 21 December 2011

Record· CJCELEX 62010CJ0366decided

Judgment of the Court (Grand Chamber) of 21 December 2011.#Air Transport Association of America and Others v Secretary of State for Energy and Climate Change.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - United Kingdom.#Reference for a preliminary ruling - Directive 2003/87/EC - Scheme for greenhouse gas emission allowance trading - Directive 2008/101/EC - Inclusion of aviation activities in that scheme - Validity - Chicago Convention - Kyoto Protocol - EU-United States Air Transport Agreement - Principles of customary international law - Legal effects thereof - Whether they may be relied upon - Extraterritoriality of European Union law - Meaning of ‘charges’, ‘fees’ and ‘taxes’.#Case C-366/10.

European Union · Court of Justice of the European Union · 21 December 2011

Report· CCCELEX 62010CC0498decided

Opinion of Advocate General Kokott delivered on 21 December 2011.#X NV v Staatssecretaris van Financiën.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Freedom to provide services — Restrictions — Fiscal legislation — Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in another Member State — No such obligation in respect of a service provider established in the same Member State.#Case C‑498/10.

European Union · Court of Justice of the European Union · 21 December 2011

Record· CJCELEX 62009CJ0318decided

Judgment of the Court (Sixth Chamber) of 21 December 2011.#A2A SpA, formerly ASM Brescia SpA v European Commission.#Appeals - State aid - Aid granted to public utilities - Tax exemptions - Decision declaring the aid scheme incompatible with the common market - Action for annulment - Admissibility - Standing - Legal interest - Article 87 EC - Concept of 'aid' - Article 88 EC - Concept of 'new aid' - Article 10 EC - Duty of loyal cooperation - Regulation (EC) No 659/1999 - Articles 1 and 14 - Lawfulness of a recovery order - Principle of legal certainty - Duty to state reasons.#Case C-318/09 P.

European Union · Court of Justice of the European Union · 21 December 2011

Record· CJCELEX 62010CJ0250decided

Judgment of the Court (Fourth Chamber) of 21 December 2011.#Haltergemeinschaft LBL GbR v Hauptzollamt Düsseldorf.#Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany.#Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Fuel provided by a person chartering out an aircraft used by charterers of the aircraft for their flights for purposes other than the supply of air services for consideration.#Case C-250/10.

European Union · Court of Justice of the European Union · 21 December 2011

Record· CJCELEX 62009CJ0319decided

Judgment of the Court (Sixth Chamber) of 21 December 2011.#ACEA SpA v European Commission.#Appeals - State aid - Aid granted to public utilities - Tax exemptions - Decision declaring the aid scheme incompatible with the common market - Action for annulment - Admissibility - Standing - Legal interest - Article 87 EC - Concept of 'aid' - Article 88 EC - Concept of 'new aid' - Regulation (EC) No 659/1999 - Articles 1 and 14 - Lawfulness of a recovery order - Duty to state reasons.#Case C-319/09 P.

European Union · Court of Justice of the European Union · 21 December 2011

Record· TJCELEX 62009TJ0423decided

Judgment of the General Court (First Chamber) of 16 December 2011.#Dashiqiao Sanqiang Refractory Materials Co. Ltd v Council of the European Union.#Dumping - Imports of certain magnesia bricks originating in the People's Republic of China - Regulation terminating an interim review - Comparison between the normal value and the export price - Taking into account the value added tax of the country of origin - Application of a different methodology to that used in the initial investigation - Change in circumstances - Articles 2(10)(b) and 11(9) of Regulation (EC) No 384/96 (now Articles 2(10)(b) and 11(9) of Regulation (EC) No 1225/2009 .#Case T-423/09.

European Union · Court of Justice of the European Union · 16 December 2011

Record· CJCELEX 62010CJ0427decided

Judgment of the Court (Third Chamber) of 15 December 2011.#Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#VAT - Recovery of VAT paid but not due - National legislation under which actions may be brought for the recovery of sums paid but not due, before different courts and subject to different time-limits, depending on whether the claimant is the recipient of the services or their supplier - Possibility for the recipient to claim a VAT refund from the supplier after the expiry of the time-limits within which the supplier is able to bring an action against the tax authority - Principle of effectiveness.#Case C-427/10.

European Union · Court of Justice of the European Union · 15 December 2011

Record· CJCELEX 62010CJ0624decided

Judgment of the Court (Eighth Chamber) of 15 December 2011.#European Commission v French Republic.#Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 168, 171, 193, 194, 204 and 214 - Legislation of a Member State obliging a seller or provider established outside the national territory to designate a tax representative and to identify him or herself for VAT purposes in that Member State - Legislation allowing deductible VAT paid by the seller or provider established outside the national territory to be offset against the VAT collected by him or her in the name and on behalf of his or her customers.#Case C-624/10.

European Union · Court of Justice of the European Union · 15 December 2011

Report· CCCELEX 62010CC0594decided

Opinion of Advocate General Kokott delivered on 8 December 2011.#T.G. van Laarhoven v Staatssecretaris van Financiën.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Sixth VAT Directive — Right to deduct input tax — Limitation — Use of goods forming part of the assets of a business for the private use of the taxable person — Fiscal treatment of private use of goods that are assets of the business.#Case C‑594/10.

European Union · Court of Justice of the European Union · 8 December 2011

Report· CCCELEX 62010CC0520decided

Opinion of Advocate General Jääskinen delivered on 8 December 2011.#Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Taxation — Sixth VAT Directive — Article 2 — Supply of services for consideration — Telecommunications services — Prepaid phonecards displaying information for making international calls — Marketing through a network of distributors.#Case C‑520/10.

European Union · Court of Justice of the European Union · 8 December 2011

Report· CCCELEX 62010CC0578decided

Opinion of the Advocate General Kokott delivered on 1  December 2011.#Staatssecretaris van Financiën v L.A.C. van Putten and Others.#References for a preliminary ruling from the Hoge Raad der Nederlanden.#Articles 18 EC and 56 EC — Motor vehicles — Use in a Member State of a borrowed private motor vehicle which is registered in another Member State — Taxation of that vehicle in the first Member State on its first use on the national road network.#Joined Cases C‑578/10 to C‑580/10.

European Union · Court of Justice of the European Union · 1 December 2011

Record· CJCELEX 62009CJ0253decided

Judgment of the Court (First Chamber) of 1 December 2011.#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 · 1 December 2011

Record· CJCELEX 62010CJ0079decided

Judgment of the Court (Fourth Chamber) of 1 December 2011.#Systeme Helmholz GmbH v Hauptzollamt Nürnberg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(b) - Exemption of energy products used as fuel for the purpose of air navigation - Use of an aircraft for other than commercial purposes - Scope.#Case C-79/10.

European Union · Court of Justice of the European Union · 1 December 2011

Record· CJCELEX 62010CJ0492decided

Judgment of the Court (First Chamber) of 1 December 2011.#Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria.#Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained.#Case C-492/10.

European Union · Court of Justice of the European Union · 1 December 2011

Record· CJCELEX 62010CJ0371decided

Judgment of the Court (Grand Chamber) of 29 November 2011.#National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.#Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.#Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.#Case C-371/10.

European Union · Court of Justice of the European Union · 29 November 2011

Report· CCCELEX 62010CC0500decided

Opinion of Advocate General Sharpston delivered on 17 November 2011.#Ufficio IVA di Piacenza v Belvedere Costruzioni Srl.#Reference for a preliminary ruling from the Commissione tributaria centrale, sezione di Bologna.#Taxation — VAT — Article 4(3) TEU — Sixth Directive — Articles 2 and 22 — Automatic conclusion of proceedings pending before the tax court of third instance.#Case C-500/10.

European Union · Court of Justice of the European Union · 17 November 2011

Report· CCCELEX 62010CC0414decided

Opinion of Advocate General Kokott delivered on 17 November 2011.#VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Reference for a preliminary ruling from the Conseil d’État (France).#VAT — Sixth Directive — Article 17(2)(b) — Taxation of a product imported from a third country — National legislation — Right to deduct VAT on importation — Condition — Actual payment of VAT by the taxable person.#Case C‑414/10.

European Union · Court of Justice of the European Union · 17 November 2011

Record· CJCELEX 62010CJ0434decided

Judgment of the Court (Fourth Chamber) of 17 November 2011.#Petar Aladzhov v Zamestnik director na Stolichna direktsia na vatreshnite raboti kam Ministerstvo na vatreshnite raboti.#Reference for a preliminary ruling: Administrativen sad Sofia-grad - Bulgaria.#Freedom of movement of a Union citizen - Directive 2004/38/EC - Prohibition on leaving national territory because of non-payment of a tax liability - Whether measure can be justified on grounds of public policy.#Case C-434/10.

European Union · Court of Justice of the European Union · 17 November 2011

Report· CCCELEX 62010CC0357decided

Opinion of Advocate General Cruz Villalón delivered on 16 November 2011.#Duomo Gpa Srl and Others v Comune di Baranzate and Comune di Venegono Inferiore.#Request for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia.#Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC — Freedom of establishment — Freedom to provide services — Directive 2006/123/EC — Articles 15 and 16 — Concession relating to the assessment, verification and collection of taxes and other local authority revenue — National legislation — Minimum share capital — Obligation.#Joined Cases C‑357/10 to C‑359/10.

European Union · Court of Justice of the European Union · 16 November 2011

Record· CJCELEX 62009CJ0539decided

Judgment of the Court (Grand Chamber) of 15 November 2011.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Court of Auditors’ declared intention to carry out audits in a Member State – Member State’s objection – Powers of the Court of Auditors – Article 248 EC – Audit of the cooperation of the national administrative authorities in the field of value added tax – Regulation (EC) No 1798/2003 – Community revenue – Own resources accruing from value added tax.#Case C-539/09.

European Union · Court of Justice of the European Union · 15 November 2011

Record· CJCELEX 62010CJ0126decided

Judgment of the Court (Fifth Chamber) of 10 November 2011.#Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais.#Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.#Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Article 11(1)(a) - Valid commercial reasons - Restructuring or rationalisation of the activities of companies participating in operations - Definition.#Case C-126/10.

European Union · Court of Justice of the European Union · 10 November 2011

Record· CJCELEX 62010CJ0259decided

Judgment of the Court (Third Chamber) of 10 November 2011.#Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.#References for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) and Upper Tribunal (Tax and Chancery Chamber) - United Kingdom.#Taxation - Sixth VAT Directive - Exemptions - Article 13B(f) - Betting, lotteries and other forms of gambling - Principle of fiscal neutrality - Mechanised cash bingo - Slot machines - Administrative practice departing from the legislative provisions - ‘Due diligence’ defence.#Joined cases C-259/10 and C-260/10.

European Union · Court of Justice of the European Union · 10 November 2011

Record· CJCELEX 62009CJ0530decided

Judgment of the Court (First Chamber) of 27 October 2011.#Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów.#Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland.#VAT - Directive 2006/112/EC - Articles 52(a) and 56(1)(b) and (g) - Place of taxable transactions - Place of supply for tax purposes - Design, hiring out and assembly of fair stands.#Case C-530/09.

European Union · Court of Justice of the European Union · 27 October 2011

Record· CJCELEX 62010CJ0504decided

Judgment of the Court (Seventh Chamber) of 27 October 2011.#Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky.#Reference for a preliminary ruling: Najvyšší súd Slovenskej republiky - Slovakia.#Taxation - VAT - Right of deduction - Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety - Abusive practice.#Case C-504/10.

European Union · Court of Justice of the European Union · 27 October 2011

Report· CCCELEX 62010CC0124decided

Opinion of Advocate General Mazák delivered on 20 October 2011.#European Commission v Électricité de France (EDF).#Appeal — State aid — Waiver of a tax claim — Exemption from corporation tax — Increase in share capital — Conduct of a State acting as a prudent private investor in a market economy — Criteria to distinguish between the State as shareholder and the State exercising public power — Definition of ‘reference private investor’ — Principle of equal treatment — Burden of proof.#Case C-124/10 P.

European Union · Court of Justice of the European Union · 20 October 2011

Record· CJCELEX 62009CJ0284decided

Judgment of the Court (First Chamber) of 20 October 2011.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC and Article 40 of the Agreement on the European Economic Area - Taxation of dividends - Dividends distributed to companies established in national territory and to companies established in another Member State or a State of the European Economic Area - Different treatment.#Case C-284/09.

European Union · Court of Justice of the European Union · 20 October 2011

Record· CJCELEX 62011CJ0009decided

Judgment of the Court (Eighth Chamber) of 13 October 2011.#Waypoint Aviation SA v Belgian State - SPF Finances.#Reference for a preliminary ruling: Cour d'appel de Bruxelles - Belgium.#Freedom to provide services - Tax legislation - Tax credit on income from loans granted for the acquisition of assets used on national territory - Exclusion of assets for which the right to use is transferred to a third party established in another Member State.#Case C-9/11.

European Union · Court of Justice of the European Union · 13 October 2011

Report· CCCELEX 62010CC0366decided

Opinion of Advocate General Kokott delivered on 6 October 2011.#Air Transport Association of America and Others v Secretary of State for Energy and Climate Change.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - United Kingdom.#Reference for a preliminary ruling - Directive 2003/87/EC - Scheme for greenhouse gas emission allowance trading - Directive 2008/101/EC - Inclusion of aviation activities in that scheme - Validity - Chicago Convention - Kyoto Protocol - EU-United States Air Transport Agreement - Principles of customary international law - Legal effects thereof - Whether they may be relied upon - Extraterritoriality of European Union law - Meaning of ‘charges’, ‘fees’ and ‘taxes’.#Case C-366/10.

European Union · Court of Justice of the European Union · 6 October 2011

Page 1 of 2Next