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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 2012

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,154United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62011CJ0207decided

Judgment of the Court (First Chamber), 19 December 2012.#3D I Srl v Agenzia delle Entrate — Ufficio di Cremona.#Reference for a preliminary ruling from the Commissione tributaria regionale di Milano (Italy).#Taxation — 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 — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets — Deferral of taxation — Requirement that a reserve fund for the suspended tax corresponding to the value of the capital gains obtained be carried over in the balance sheet of the transferring company.#Case C‑207/11.

European Union · Court of Justice of the European Union · 19 December 2012

Record· CJCELEX 62011CJ0310decided

Judgment of the Court (Second Chamber), 19 December 2012.#Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Taxation — VAT — Second Directive 67/228/EEC — Article 8(a) — Sixth Directive 77/388/EEC — Supply of goods — Basis of assessment — Commission paid by a mail order company to its agent — Purchases by third-party customers — Price reduction after the chargeable event — Direct effect.#Case C‑310/11.

European Union · Court of Justice of the European Union · 19 December 2012

Record· CJCELEX 62011CJ0579decided

Judgment of the Court (Third Chamber), 19 December 2012.#Grande Área Metropolitana do Porto (GAMP) v Comissão Directiva do Programa Operacional Potencial Humano and Others.#Reference for a preliminary ruling from the tribunal administrativo e fiscal do Porto.#Structural funds — Regulation (EC) No 1083/2006 — Geographical eligibility — Implementation of an investment co-financed by the European Union from a place located outside of the eligible regions and by an operator established in such a place.#Case C‑579/11.

European Union · Court of Justice of the European Union · 19 December 2012

Record· COCELEX 62011CO0560decided

Order of the Court (Fourth Chamber) of 13 December 2012.#Danilo Debiasi v Agenzia delle Entrate Ufficio di Parma.#Reference for a preliminary ruling — Commissione tributaria provinciale di Parma — Interpretation of Article 17(2)(A) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Deduction of input tax — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding the deduction of tax relating to the purchase of goods or services used in the said exempt activities.#Articles 53(2) and 94 of the Rules of Procedure of the Court — Manifest inadmissibility — Article 99 of the Rules of Procedure — Reply leaving room for no reasonable doubt — Taxation — VAT — Article 17(2)(a) of the Sixth VAT Directive — Deduction of input tax paid — Public or private healthcare establishments engaged in an exempt activity — National legislation excluding deduction of the tax on the purchase of goods or services used in exempt activities — Deductible proportion.#Case C‑560/11.

European Union · Court of Justice of the European Union · 13 December 2012

Report· CCCELEX 62011CC0565decided

Opinion of Advocate General Wathelet delivered on 13 December 2012.#Mariana Irimie v Administraţia Finanţelor Publice Sibiu and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Sibiu.#Repayment of taxes levied by a Member State in breach of European Union law — National system limiting the interest payable by the Member State on the repaid tax — Interest calculated from the day following the date of the claim for repayment of the tax — Non-compliance with European Union law — Principle of effectiveness.#Case C‑565/11.

European Union · Court of Justice of the European Union · 13 December 2012

Record· CJCELEX 62011CJ0395decided

Judgment of the Court (First Chamber), 13 December 2012.#BLV Wohn- und Gewerbebau GmbH v Finanzamt Lüdenscheid.#Reference for a preliminary ruling from the Bundesfinanzhof.#Taxation — Sixth VAT Directive — Decision 2004/290/EC — Manner in which a Member State applies a derogating measure — Authorisation — Article 2, point (1) — ‘Construction work’ — Interpretation — Supplies of goods covered — Possibility for the derogating measure to be applied only in part — Restrictions.#Case C‑395/11.

European Union · Court of Justice of the European Union · 13 December 2012

Report· CCCELEX 62010CC0480decided

Opinion of Advocate General Jääskinen delivered on 27 November 2012.#European Commission v Kingdom of Sweden.#Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Article 11 — National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector.#Case C‑480/10.

European Union · Court of Justice of the European Union · 27 November 2012

Record· CJCELEX 62010CJ0600decided

Judgment of the Court (Fourth Chamber) of 22 November 2012.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Free movement of capital — Taxation of dividends and interest paid to pension funds and pension insurance schemes — Treatment of dividends and interest paid to non-resident institutions — Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest — Burden of proof.#Case C‑600/10.

European Union · Court of Justice of the European Union · 22 November 2012

Record· CJCELEX 62011CJ0174decided

Judgment of the Court (Second Chamber), 15 November 2012.#Finanzamt Steglitz v Ines Zimmermann.#Reference for a preliminary ruling from the Bundesfinanzhof.#Sixth VAT Directive – Exemptions – Article 13A(1)(g) and (2) – Services closely linked to welfare and social security work supplied by bodies governed by public law or organisations recognised as charitable – Recognition – Conditions not applicable to organisations other than bodies governed by public law – Discretion of the Member States – Limits – Principle of fiscal neutrality.#Case C‑174/11.

European Union · Court of Justice of the European Union · 15 November 2012

Record· CJCELEX 62011CJ0035decided

Judgment of the Court (Grand Chamber), 13 November 2012.#Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division.#Articles 49 TFEU and 63 TFEU — Payment of dividends — Corporation tax — Case C‑446/04 — Test Claimants in the FII Group Litigation — Interpretation of the judgment — Prevention of economic double taxation — Equivalence of the exemption and imputation methods — Meaning of ‘tax rates’ and ‘different levels of taxation’ — Dividends from third countries.#Case C‑35/11.

European Union · Court of Justice of the European Union · 13 November 2012

Record· CJCELEX 62011CJ0299decided

Judgment of the Court (First Chamber), 8 November 2012.#Staatssecretaris van Financiën v Gemeente Vlaardingen.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person.#Case C‑299/11.

European Union · Court of Justice of the European Union · 8 November 2012

Record· CJCELEX 62011CJ0387decided

Judgment of the Court (First Chamber), 25 October 2012.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Articles 49 TFEU and 63 TFEU – Articles 31 and 40 of the EEA Agreement – Taxation of income from capital and movable property – Resident and non-resident investment companies – Withholding tax – Setting off of withholding tax – Exemption of income from capital and movable property – Discrimination – Justifications.#Case C‑387/11.

European Union · Court of Justice of the European Union · 25 October 2012

Record· CJCELEX 62011CJ0318decided

Judgment of the Court (Eighth Chamber), 25 October 2012.#Daimler AG and Widex A/S v Skatteverket.#References for a preliminary ruling from the Förvaltningsrätten i Falun.#Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities.#Joined Cases C-318/11 and C-319/11.

European Union · Court of Justice of the European Union · 25 October 2012

Report· CCCELEX 62011CC0360decided

Opinion of Advocate General Jääskinen delivered on 25 October 2012.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Application of a reduced rate — Articles 96 and 98(2) — Points 3 and 4 of Annex III — ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ — ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’.#Case C‑360/11.

European Union · Court of Justice of the European Union · 25 October 2012

Report· CCCELEX 62011CC0425decided

Opinion of Advocate General Jääskinen delivered on 18 October 2012.#Katja Ettwein v Finanzamt Konstanz.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#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 — Equal treatment — Self-employed frontier workers — Nationals of a Member State of the Union — Business income received in that Member State — Transfer of residence to Switzerland — Refusal of a tax advantage in that Member State because of the transfer of residence.#Case C‑425/11.

European Union · Court of Justice of the European Union · 18 October 2012

Record· CJCELEX 62010CJ0498decided

Judgment of the Court (First Chamber), 18 October 2012.#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 · 18 October 2012

Record· CJCELEX 62011CJ0525decided

Judgment of the Court (Third Chamber), 18 October 2012.#Mednis SIA v Valsts ieņēmumu dienests.#Reference for a preliminary ruling from the Augstākās tiesas Senāts.#VAT – Directive 2006/112/EC – Article 183 – Conditions for the refund of the excess VAT – National legislation deferring the refund of part of the excess VAT pending examination of the taxable person’s annual tax return – Principles of fiscal neutrality and proportionality.#Case C‑525/11.

European Union · Court of Justice of the European Union · 18 October 2012

Record· CJCELEX 62010CJ0603decided

Judgment of the Court (Fifth Chamber), 18 October 2012.#Pelati d.o.o. v Republika Slovenija.#Reference for a preliminary ruling from the Upravno sodišče Republike Slovenije.#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) – National legislation under which authorisation must be obtained for the grant of tax advantages – Application for authorisation to be made at least 30 days before the proposed operation is effected.#Case C-603/10.

European Union · Court of Justice of the European Union · 18 October 2012

Record· CJCELEX 62011CJ0234decided

Judgment of the Court (Third Chamber), 18 October 2012.#TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling from the Administrativen sad Varna.#Taxation − VAT − Right of deduction − Contribution in kind − Destruction of property − New buildings – Adjustment.#Case C‑234/11.

European Union · Court of Justice of the European Union · 18 October 2012

Record· CJCELEX 62011CJ0371decided

Judgment of the Court (Seventh Chamber), 18 October 2012.#Punch Graphix Prepress Belgium NV v Belgische Staat.#Reference for a preliminary ruling from the hof van beroep te Gent.#Reference for a preliminary ruling – Admissibility – Reference by domestic law to European Union law – Directive 90/435/EEC – Directive 90/434/EEC – Prevention of economic double taxation – Exception – Liquidation of a subsidiary upon a merger – Distribution of profits – Concept of ‘liquidation’.#Case C‑371/11.

European Union · Court of Justice of the European Union · 18 October 2012

Report· CCCELEX 62011CC0197decided

Opinion of Advocate General Mazák delivered on 4 October 2012.#Eric Libert and Others v Gouvernement flamand (C‑197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C‑203/11).#Request for a preliminary ruling from the Cour constitutionnelle (Belgium).#Fundamental freedoms — Restriction — Justification — State aid — Concept of ‘public works contract’ — Land and buildings located in certain communes — National legislation making the transfer of land and buildings subject to the condition that there exists a ‘sufficient connection’ between the prospective buyer or tenant and the target commune — Social obligation on subdividers and developers — Tax incentives and subsidy mechanisms.#Joined Cases C‑197/11 and C‑203/11.

European Union · Court of Justice of the European Union · 4 October 2012

Record· CJCELEX 62011CJ0550decided

Judgment of the Court (Seventh Chamber), 4 October 2012.#PIGI — Pavleta Dimova ET v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling from the Administrativen sad — Varna.#Taxation — VAT — Directive 2006/112/EC — Right to deduction — Adjustment — Theft of goods.#Case C‑550/11.

European Union · Court of Justice of the European Union · 4 October 2012

Report· CCCELEX 62011CC0399decided

Opinion of Advocate General Bot delivered on 2 October 2012.#Stefano Melloni v Ministerio Fiscal.#Request for a preliminary ruling from the Tribunal Constitucional (Spain).#Police and judicial cooperation in criminal matters — European arrest warrant — Surrender procedures between Member States — Decisions rendered at the end of proceedings in which the person concerned has not appeared in person — Execution of a sentence pronounced in absentia — Possibility of review of the judgment.#Case C‑399/11.

European Union · Court of Justice of the European Union · 2 October 2012

Record· CJCELEX 62011CJ0392decided

Judgment of the Court (Sixth Chamber), 27 September 2012.#Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#VAT – Exemption for leasing of immovable property – Leasing of commercial premises – Services connected with the leasing – Classification of the transaction for VAT purposes – Transaction consisting of a single supply or several independent supplies.#Case C‑392/11.

European Union · Court of Justice of the European Union · 27 September 2012

Record· CJCELEX 62010CJ0587decided

Judgment of the Court (Fourth Chamber), 27 September 2012.#Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen.#Reference for a preliminary ruling from the Bundesfinanzhof.#Taxation — Value added tax — Supply of goods — Taxation of chain transactions — Refusal to exempt on grounds of failure to produce the VAT identification number of the person acquiring goods.#Case C‑587/10.

European Union · Court of Justice of the European Union · 27 September 2012

Record· COCELEX 62011CO0540decided

Order of the Court (Sixth Chamber), 19 September 2012.#Daniel Levy and Carine Sebbag v État belge - SPF Finances.#Request for a preliminary ruling — Tribunal de première instance de Bruxelles — Interpretation of Articles 10 EC, 57(2) EC and 293 EC — Permissibility of rules of national law which allow double taxation notwithstanding the existence of a bilateral convention which precludes double taxation — Amendment of national law after the convention had been concluded — Bringing into question of an acquired right — Obstacle to the free movement of capital.#Free movement of capital — Direct taxation — Taxation of dividends — Bilateral convention which precludes double taxation — Subsequent amendment, by one of the two States party to the convention, of its national legislation, having the effect of reintroducing double taxation — Obligations of the Member States under Articles 10 EC and 293 EC.#Case C‑540/11.

European Union · Court of Justice of the European Union · 19 September 2012

Report· CCCELEX 62011CC0350decided

Opinion of Advocate General Mengozzi delivered on 19 September 2012.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the rechtbank van eerste aanleg te Antwerpen.#Tax legislation — Corporation tax — Deduction for risk capital — Notional interest — Reduction of the amount deductible by companies with establishments abroad the income from which is exempt under double taxation conventions.#Case C‑350/11.

European Union · Court of Justice of the European Union · 19 September 2012

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