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Taxation

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51 records in EU in 2013

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

Records

Record· CJCELEX 62012CJ0495decided

Judgment of the Court (Fifth Chamber), 19 December 2013.#Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Taxation — VAT — Directive 2006/112/EC — Exemptions — Article 132(1)(m) — Supply of services closely linked to sport — Access to a golf course — Payment of golf club access charge (‘green fee’) by visiting non-members — Exclusion from the exemption — Article 133(d) — Article 134(b) — Additional income.#Case C‑495/12.

European Union · Court of Justice of the European Union · 19 December 2013

Report· CCCELEX 62013CC0107decided

Opinion of Advocate General Kokott delivered on 19 December 2013.#FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Common system of value added tax — Deduction of input tax paid — Payments made on account — Refusal to allow the deduction — Fraud — Adjustment of the deduction in the case where the taxable transaction is not carried out — Conditions.#Case C‑107/13.

European Union · Court of Justice of the European Union · 19 December 2013

Report· CCCELEX 62013CC0043decided

Opinion of Advocate General Jääskinen delivered on 12 December 2013.#Hauptzollamt Köln v Kronos Titan GmbH and Hauptzollamt Krefeld v Rhein-Ruhr Beschichtungs-Service GmbH.#Requests for a preliminary ruling from the Bundesfinanzhof.#Directive 2003/96/EC — Taxation of energy products — Products not listed in Directive 2003/96/EC — Meaning of ‘equivalent heating fuel or motor fuel’.#Joined Cases C‑43/13 and C‑44/13.

European Union · Court of Justice of the European Union · 12 December 2013

Record· CJCELEX 62012CJ0303decided

Judgment of the Court (Fifth Chamber), 12 December 2013.#Guido Imfeld and Nathalie Garcet v État belge.#Request for a preliminary ruling from the tribunal de première instance de Liège.#Freedom of establishment — Equal treatment — Income tax — Legislation for the avoidance of double taxation — Income earned in a State other than the State of residence — Method of exemption subject to progressivity in the State of residence — Account taken, in part, of personal and family circumstances — Loss of certain tax advantages linked to the personal and family circumstances of the worker.#Case C‑303/12.

European Union · Court of Justice of the European Union · 12 December 2013

Record· CJCELEX 62012CJ0425decided

Judgment of the Court (Fifth Chamber), 12 December 2013.#Portgás — Sociedade de Produção e Distribuição de Gás SA v Ministério da Agricultura, do Mar, do Ambiente e do Ordenamento do Território.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Porto.#Procedures for awarding public contracts in the water, energy, transport and telecommunications sectors — Directive 93/38/EEC — Directive not transposed into national law — Whether the State may rely on that directive against a body holding a public service concession in the case where that directive has not been transposed into national law.#Case C‑425/12.

European Union · Court of Justice of the European Union · 12 December 2013

Record· CJCELEX 62012CJ0272decided

Judgment of the Court (Grand Chamber), 10 December 2013.#European Commission v Ireland and Others.#Appeal — State aid — Exemption from excise duty on mineral oils — Court acting of its own motion — Plea adopted of its own motion by a court of the European Union — Relationship between tax harmonisation and monitoring of State aid — Respective powers of the Council and the Commission — Principle of legal certainty — Presumption of legality attaching to European Union measures.#Case C‑272/12 P.

European Union · Court of Justice of the European Union · 10 December 2013

Record· CJCELEX 62011CJ0618decided

Judgment of the Court (Third Chamber), 5 December 2013.#TVI — Televisão Independente SA v Fazenda Pública.#Requests for a preliminary ruling from the Supremo Tribunal Administrativo.#Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax.#Joined Cases C‑618/11, C‑637/11 and C‑659/11.

European Union · Court of Justice of the European Union · 5 December 2013

Report· CCCELEX 62012CC0326decided

Opinion of Advocate General Wathelet, delivered on 21 November 2013.#Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Taxation of income from investment funds — Investment fund’s obligations to communicate and publish certain information — Flat-rate taxation of income from investment funds which do not comply with communication and publication obligations.#Case C‑326/12.

European Union · Court of Justice of the European Union · 21 November 2013

Record· CJCELEX 62012CJ0302decided

Judgment of the Court (Second Chamber), 21 November 2013.#X v Minister van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Article 43 EC — Motor vehicles — Use in a Member State of a private motor vehicle registered in another Member State — Taxation of that vehicle in the first Member State when it was first used on the national road network and also in the second Member State when it was registered — Vehicle used by the citizen concerned for both private use and for going, from the Member State of origin, to the place of work situated in the first Member State.#Case C‑302/12.

European Union · Court of Justice of the European Union · 21 November 2013

Record· FOCELEX 62009FO0096(01)decided

ORDER OF THE EUROPEAN UNION CIVIL SERVICE TRIBUNAL (Second Chamber) 14 November 2013.#Eva Cuallado Martorell v European Commission.#Civil Service — Procedure — Taxation of costs — Applicant receiving legal aid — Maximum amount payable to a lawyer in respect of written and oral procedures set by the Tribunal — Inapplicability of the limit where another party is ordered to pay the costs of the proceedings.#Case F‑96/09 DEP.

European Union · Court of Justice of the European Union · 14 November 2013

Record· CJCELEX 62012CJ0249decided

Judgment of the Court (Third Chamber), 7 November 2013.#Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş.#Requests for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Taxation — VAT — Directive 2006/112/EC — Articles 73 and 78 — Immovable property transactions carried out by natural persons — Classification of those transactions as taxable — Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract — Question as to whether or not the vendor may recover the VAT from the purchaser — Consequences.#Joined Cases C‑249/12 and C‑250/12.

European Union · Court of Justice of the European Union · 7 November 2013

Record· CJCELEX 62011CJ0322decided

Judgment of the Court (First Chamber), 7 November 2013.#K.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Articles 63 TFEU and 65 TFEU — Free movement of capital — Tax legislation of a Member State which does not allow deduction of the loss on the sale of immovable property situated in another Member State from the gain on the sale of securities in the Member State of taxation.#Case C‑322/11.

European Union · Court of Justice of the European Union · 7 November 2013

Report· CCCELEX 62012CC0047decided

Opinion of Advocate General Cruz Villalón delivered on 7 November 2013.#Kronos International Inc. v Finanzamt Leverkusen.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Articles 49 TFEU and 54 TFEU — Freedom of establishment — Articles 63 TFEU and 65 TFEU — Free movement of capital — Tax legislation — Corporation tax — Legislation of a Member State designed to eliminate double taxation of distributed profits — Imputation method applied to dividends distributed by companies resident in the same Member State as the company receiving them — Exemption method applied to dividends distributed by companies resident in a different Member State from the company receiving them or in a third State — Difference in treatment of losses of the company receiving the dividends.#Case C‑47/12.

European Union · Court of Justice of the European Union · 7 November 2013

Report· CCCELEX 62012CC0190decided

Opinion of Advocate General Mengozzi delivered on 6 November 2013.#Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Bydgoszczy.#Reference for a preliminary ruling — Freedom of establishment — Free movement of capital — Articles 63 TFEU and 65 TFEU –– Tax on income of legal persons — Difference of treatment between dividends paid to resident and non-resident investment funds — Exclusion of tax exemption — Restriction not justified.#Case C‑190/12.

European Union · Court of Justice of the European Union · 6 November 2013

Record· CJCELEX 62012CJ0440decided

Judgment of the Court (First Chamber), 24 October 2013.#Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Taxation — VAT — Betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines — Whether permissible — Basis of assessment — Whether the taxable person can pass on the VAT.#Case C‑440/12.

European Union · Court of Justice of the European Union · 24 October 2013

Report· CCCELEX 62012CC0080decided

Opinion of Advocate General Jääskinen delivered on 24 October 2013.#Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Tax relief — Groups of companies and consortia — National legislation permitting losses to be transferred between a company belonging to a consortium and a company that is a member of a group which are connected by a ‘link company’ that is a member of both the group and the consortium — Residence condition for the ‘link company’ — Discrimination on the basis of where the corporate seat is located — Ultimate group parent company established in a third State and owning the companies which are seeking to transfer losses through companies established in third States.#Case C‑80/12.

European Union · Court of Justice of the European Union · 24 October 2013

Record· CJCELEX 62012CJ0177decided

Judgment of the Court (Fifth Chamber), 24 October 2013.#Caisse nationale des prestations familiales v Salim Lachheb and Nadia Lachheb.#Request for a preliminary ruling from the Cour de cassation (Luxembourg).#Reference for a preliminary ruling — Social security — Regulation (EEC) No 1408/71 — Family benefit — Child bonus — National regulation providing for a benefit to be granted by way of an automatic tax rebate for children — Non-cumulation of family benefits.#Case C‑177/12.

European Union · Court of Justice of the European Union · 24 October 2013

Report· CCCELEX 62012CC0082decided

Opinion of Advocate General Wahl, delivered on 24 October 2013.#Transportes Jordi Besora SL v Generalitat de Catalunya.#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Indirect taxes — Excise duties — Directive 92/12/EEC — Article 3(2) — Mineral oils — Tax on retail sales — Concept of ‘specific purpose’ — Transfer of powers to the Autonomous Communities — Financing — Predetermined allocation — Health-care and environmental expenditure.#Case C‑82/12.

European Union · Court of Justice of the European Union · 24 October 2013

Record· CJCELEX 62012CJ0431decided

Judgment of the Court (Tenth Chamber), 24 October 2013.#Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person.#Case C‑431/12.

European Union · Court of Justice of the European Union · 24 October 2013

Record· CJCELEX 62012CJ0276decided

Judgment of the Court (Grand Chamber), 22 October 2013.#Jiří Sabou v Finanční ředitelství pro hlavní město Prahu.#Request for a preliminary ruling from the Nejvyšší správní soud.#Directive 77/799/EEC — Mutual assistance by the authorities of the Member States in the field of direct taxation — Exchange of information on request — Tax proceedings — Fundamental rights — Limit on the scope of the obligations of the requesting and the requested Member States towards the taxpayer — No obligation to inform the taxpayer of the request for assistance — No obligation to invite the taxpayer to take part in the examination of witnesses — Taxpayer’s right to challenge the information exchanged — Minimum content of the information exchanged.#Case C‑276/12.

European Union · Court of Justice of the European Union · 22 October 2013

Record· CJCELEX 62012CJ0181decided

Judgment of the Court (Third Chamber), 17 October 2013.#Yvon Welte v Finanzamt Velbert.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Free movement of capital — Articles 56 EC to 58 EC — Inheritance tax — Deceased person and heir resident in a third country — Estate — Immovable property located in a Member State — Right to an allowance against the taxable value — Different treatment of residents and non-residents.#Case C‑181/12.

European Union · Court of Justice of the European Union · 17 October 2013

Record· TJCELEX 62011TJ0275decided

Judgment of the General Court (Third Chamber) of 16 October 2013.#Télévision française 1 (TF1) v European Commission.#State aid — Public service broadcasting — Aid proposed by the French authorities for France Télévisions — Annual budgetary grant — Decision declaring the aid compatible with the internal market — Article 106(2) TFEU — Strict interdependence of a tax and an aid measure.#Case T‑275/11.

European Union · Court of Justice of the European Union · 16 October 2013

Record· CJCELEX 62011CJ0622decided

Judgment of the Court (Second Chamber), 10 October 2013.#Staatssecretaris van Financiën v Pactor Vastgoed BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction.#Case C‑622/11.

European Union · Court of Justice of the European Union · 10 October 2013

Record· CJCELEX 62012CJ0282decided

Judgment of the Court (Fourth Chamber), 3 October 2013.#Itelcar — Automóveis de Aluguer Lda v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Central Administrativo Sul.#Free movement of capital — Tax legislation — Corporation tax — Interest paid by a resident company on funds lent by a company established in a non-member country — Existence of ‘special relations’ between those companies — Thin capitalisation rules — No right of deduction in relation to interest on the part of the overall debt regarded as excessive — Interest deductible if paid to a company resident in the national territory — Tax evasion and avoidance — Wholly artificial arrangements — Arm’s length terms — Proportionality.#Case C‑282/12.

European Union · Court of Justice of the European Union · 3 October 2013

Record· CJCELEX 62011CJ0309decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Republic of Finland.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑309/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0269decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Czech Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑269/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0450decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑450/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0296decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v French Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑296/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0193decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑193/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0293decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑293/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0236decided

Judgment of the Court (Third Chamber) of 26 September 2013.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agents — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travellers — Concepts of ‘traveller’ and ‘customer’.#Case C‑236/11.

European Union · Court of Justice of the European Union · 26 September 2013

Record· CJCELEX 62011CJ0189decided

Judgment of the Court (Third Chamber), 26 September 2013.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agencies — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travelers — Concepts of ‘traveller’ and ‘customer’ — Exclusion from the special scheme of certain sales to the public — Mention in the invoice of an amount of deductible VAT not related to the input tax due or paid — Overall determination of the taxable amount for a given period — Not compatible.#Case C‑189/11.

European Union · Court of Justice of the European Union · 26 September 2013

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