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51 records in EU in 2014

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Record· CJCELEX 62013CJ0131decided

Judgment of the Court (First Chamber), 18 December 2014.#Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.#Requests for preliminary ruling from the Hoge Raad der Nederlanden.#References for a preliminary ruling — VAT — Sixth Directive — Transitional arrangements for trade between Member States — Goods dispatched or transported within the Community — Tax evasion carried out in the Member State of arrival — Evasion taken into account in the Member State of dispatch — Refusal of the benefit of rights to deduction, exemption or refund — Absence of provisions in national law.#Joined Cases C‑131/13, C‑163/13 and C‑164/13.

European Union · Court of Justice of the European Union · 18 December 2014

Report· CCCELEX 62013CC0357decided

Opinion of Advocate General Jääskinen delivered on 18 December 2014.#Drukarnia Multipress sp. z o.o. v Minister Finansów.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie.#Reference for a preliminary ruling — Taxation — Directive 2008/7/EC — Article 2(1)(b) and (c) — Indirect taxes on the raising of capital — Subjection to capital duty — Contributions of capital to a partnership limited by shares — Classification of such a partnership as a capital company.#Case C-357/13.

European Union · Court of Justice of the European Union · 18 December 2014

Record· CJCELEX 62013CJ0640decided

Judgment of the Court (First Chamber) of 18 December 2014.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Recovery of taxes unduly paid under EU law — National legislation — Retroactive curtailment of the limitation period for the applicable remedies — Principle of effectiveness — Principle of the protection of legitimate expectations.#Case C‑640/13.

European Union · Court of Justice of the European Union · 18 December 2014

Report· CCCELEX 62013CC0560decided

Opinion of Advocate General Mengozzi delivered on 18 December 2014.#Finanzamt Ulm v Ingeborg Wagner-Raith.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Derogation — Movement of capital involving the provision of financial services — National legislation providing for flat-rate taxation of investment income from holdings in foreign investment funds — Black funds.#Case C-560/13.

European Union · Court of Justice of the European Union · 18 December 2014

Record· CJCELEX 62013CJ0133decided

Judgment of the Court (Second Chamber), 18 December 2014.#Staatssecretaris van Economische Zaken and Staatssecretaris van Financiën v Q.#Request for a preliminary ruling from the Raad van State (Netherlands).#Reference for a preliminary ruling — Free movement of capital — Tax legislation — Gift tax — Exemption in respect of an ‘estate’ — No exemption in respect of property situated in the territory of another Member State.#Case C‑133/13.

European Union · Court of Justice of the European Union · 18 December 2014

Record· CJCELEX 62011CJ0678decided

Judgment of the Court (Fifth Chamber), 11 December 2014.#European Commission v Kingdom of Spain.#Failure of a Member State to fulfil obligations — Article 56 TFEU and Article 36 of the EEA Agreement — Services offered in Spain by pension funds and insurance companies established in another Member State — Occupational pension schemes — Obligation to designate a tax representative resident in Spain — Restrictive nature — Justification — Effective fiscal supervision and prevention of tax avoidance — Proportionality.#Case C‑678/11.

European Union · Court of Justice of the European Union · 11 December 2014

Record· TOCELEX 62008TO0283decided

Order of the General Court (Appeal Chamber), 11 December 2014.#Pavlos Longinidis v European Centre for the Development of Vocational Training (Cedefop).#Procedure — Taxation of costs — Lawyers’ fees — Representation of an EU body by a lawyer — Flat rate of remuneration — Agent’s travel and subsistence expenses — Translation costs — Recoverable costs — Applicant’s financial situation.#Case T‑283/08 P-DEP.

European Union · Court of Justice of the European Union · 11 December 2014

Record· CJCELEX 62013CJ0590decided

Judgment of the Court (Eighth Chamber), 11 December 2014.#Idexx Laboratories Italia Srl v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Indirect taxation — VAT — Sixth Directive — Articles 18 and 22 — Right to deduct — Intra-Community acquisitions — Reverse charge procedure — Substantive requirements — Formal requirements — Failure to comply with the formal requirements.#Case C‑590/13.

European Union · Court of Justice of the European Union · 11 December 2014

Report· CCCELEX 62014CC0043decided

Opinion of Advocate General Kokott delivered on 11 December 2014.#ŠKO–Energo s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Protection of the ozone layer — Scheme for greenhouse gas emission allowance trading within the European Union — Method of allocating allowances — Allocation of allowances free of charge — Application of gift tax to such an allocation.#Case C-43/14.

European Union · Court of Justice of the European Union · 11 December 2014

Record· COCELEX 62014CO0202decided

Order of the Court (Ninth Chamber) of 4 December 2014.#Adiamix SAS v Direction départementale des finances publiques de l'Orne.#Reference for a preliminary ruling — State aid — Regulation (EC) No 659/1999 — Article 1(b)(v) — Tax exemption scheme for undertakings taking over a firm in difficulty — Commission decision declaring an aid scheme incompatible with the internal market — Recovery of individual aid granted under an aid scheme — Assessment of the validity of the Commission decision — Concepts of ‘existing aid’ and ‘new aid’.#Case C‑202/14.

European Union · Court of Justice of the European Union · 4 December 2014

Record· COCELEX 62014CO0313decided

Order of the Court (Second Chamber) of 3 December 2014.#Asprod sp. z o.o. v Dyrektor Izby Celnej w Szczecinie.#Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 27(1)(f) — Exemption from the harmonised excise duty — Confectionary — Obligation to obtain a decision from the tax administration fixing the maximum limits for use of those products.#Case C‑313/14.

European Union · Court of Justice of the European Union · 3 December 2014

Record· FOCELEX 62011FO0057decided

Order of the European Union Civil Service Tribunal (Second Chamber), 26 November 2014.#Gustav Eklund v European Commission.#Civil service — Procedure — Taxation of costs — Recoverable costs — Necessary costs — Fees paid by an institution to its lawyer — Obligation for an unsuccessful applicant to pay those fees — Effective judicial protection — Right of access to a tribunal.#Case F‑57/11 DEP.

European Union · Court of Justice of the European Union · 26 November 2014

Report· CCCELEX 62013CC0559decided

Opinion of Advocate General Mengozzi delivered on 18 November 2014.#Finanzamt Dortmund-Unna v Josef Grünewald.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Direct taxation — Income tax — Deductibility of support payments made in consideration for a gift by way of anticipated succession — Exclusion of non-residents.#Case C-559/13.

European Union · Court of Justice of the European Union · 18 November 2014

Record· CJCELEX 62014CJ0112decided

Judgment of the Court (Eighth Chamber) of 13 November 2014.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Freedom of establishment — Free movement of capital — Articles 49 TFEU and 63 TFEU — Articles 31 and 40 of the EEA Agreement — National tax legislation — Attribution of gains to participators in close companies — Different treatment of resident and non-resident companies — Wholly artificial constructions — Proportionality.#Case C‑112/14.

European Union · Court of Justice of the European Union · 13 November 2014

Report· CCCELEX 62013CC0512decided

Opinion of Advocate General Kokott delivered on 13 November 2014.#C.G. Sopora v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Equal treatment of non-resident workers — Tax advantage consisting in the exemption of reimbursements paid by the employer — Advantage granted on a flat-rate basis — Workers from a Member State other than that of the place of work — Requirement of residence at a certain distance from the border of the Member State of the place of work.#Case C-512/13.

European Union · Court of Justice of the European Union · 13 November 2014

Record· TJCELEX 62010TJ0219decided

Judgment of the General Court (Second Chamber, Extended Composition), 7 November 2014.#Autogrill España, SA v European Commission.#State aid — Provisions concerning corporate tax allowing companies which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident abroad — Decision classifying that scheme as State aid, declaring that aid incompatible with the internal market and ordering its recovery — Concept of State aid — Selective nature — Identification of a category of undertakings favoured by the measure — Absence — Infringement of Article 87(1) EC.#Case T‑219/10.

European Union · Court of Justice of the European Union · 7 November 2014

Record· TJCELEX 62011TJ0399decided

Judgment of the General Court (Second Chamber, Extended Composition), 7 November 2014.#Banco Santander, SA and Santusa Holding, SL v European Commission.#State aid — Provisions concerning corporate tax allowing companies which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in companies which are tax resident abroad — Decision classifying that scheme as State aid, declaring that aid incompatible with the internal market and ordering its recovery — Concept of State aid — Selective nature — Identification of a category of undertakings favoured by the measure — Absence — Infringement of Article 107(1) TFEU.#Case T‑399/11.

European Union · Court of Justice of the European Union · 7 November 2014

Report· CCCELEX 62013CC0499decided

Opinion of Advocate General Kokott delivered on 6 November 2014.#Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Common system of value added tax — Principles of proportionality and fiscal neutrality — Taxation of a supply of immovable property in a procedure for compulsory sale by auction — National legislation requiring the court enforcement officer executing such a sale to calculate and pay VAT on the transaction — Payment of the purchase price to the competent court and need for the VAT to be paid to be transferred by that court to the court enforcement officer — Liability for damages and criminal liability of the court enforcement officer for non-payment of VAT — Difference between the general statutory time-limit for the payment of VAT by a taxable person and the time-limit imposed on the court enforcement officer — Impossibility of deducting the input VAT paid.#Case C-499/13.

European Union · Court of Justice of the European Union · 6 November 2014

Report· CCCELEX 62013CC0172decided

Opinion of Advocate General Kokott delivered on 23 October 2014.#European Commission v United Kingdom of Great Britain and Northern Ireland.#Failure of a Member State to fulfil obligations — Article 49 TFEU — Article 31 of the EEA Agreement — Corporation tax — Groups of companies — Group relief — Transfer of losses sustained by a non-resident subsidiary — Conditions — Date to be used for determining whether the losses of the non-resident subsidiary are definitive.#Case C-172/13.

European Union · Court of Justice of the European Union · 23 October 2014

Record· CJCELEX 62013CJ0344decided

Judgment of the Court (Third Chamber), 22 October 2014.#Cristiano Blanco and Pier Paolo Fabretti v Agenzia delle Entrate — Direzione Provinciale I di Roma — Ufficio Controlli.#Requests for a preliminary ruling from the commissione tributaria provinciale di Roma.#Reference for a preliminary ruling — Freedom to provide services — Restrictions — Tax legislation — Income from winnings from games of chance — Difference in taxation between winnings obtained abroad and those from national casinos.#Joined Cases C‑344/13 and C‑367/13.

European Union · Court of Justice of the European Union · 22 October 2014

Record· FOCELEX 62011FO0107decided

Order of the European Union Civil Service Tribunal (Second Chamber), 21 October 2014.#Ioannis Ntouvas v European Centre for Disease Prevention and Control (ECDC).#Civil service — Procedure — Taxation of costs — Lawyer’s fees — Representation of an institution by a lawyer — Transport and accommodation expenses and daily allowances for the lawyer — Recoverable costs.#Case F‑107/11 DEP.

European Union · Court of Justice of the European Union · 21 October 2014

Record· CJCELEX 62012CJ0605decided

Judgment of the Court (Third Chamber) 16 October 2014.#Welmory sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 44 — Concept of ‘fixed establishment’ of the recipient of a supply of services — Place where services are deemed to be supplied to taxable persons — Intra-Community transaction.#Case C‑605/12.

European Union · Court of Justice of the European Union · 16 October 2014

Record· CJCELEX 62012CJ0326decided

Judgment of the Court (First Chamber), 9 October 2014.#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 · 9 October 2014

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