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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 2015

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 62015CC0040decided

Opinion of Advocate General Kokott delivered on 23 December 2015.#Minister Finansów v Aspiro SA.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 135(1)(a) — Exemption for insurance — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ — Claims settlement services provided by and on behalf of an insurer.#Case C-40/15.

European Union · Court of Justice of the European Union · 23 December 2015

Record· CJCELEX 62014CJ0250decided

Judgment of the Court (First Chamber) of 23 December 2015.#Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Value added tax — Chargeable event and chargeability — Air transport — Ticket purchased but not used — Provision of the transport service — Issue of the ticket — Time of payment of the tax.#Joined Case C-250/14 and C-289/14.

European Union · Court of Justice of the European Union · 23 December 2015

Record· COCELEX 62014CO0529decided

Order of the Court (Ninth Chamber) of 17 December 2015.#YARA Brunsbüttel GmbH v Hauptzollamt Itzehoe.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2003/96/EC — Taxation of energy products and electricity — Article 2(4)(b) — Concept of dual use of energy products — Energy product used for the heat treatment of waste and exhaust gases.#Case C-529/14.

European Union · Court of Justice of the European Union · 17 December 2015

Record· CJCELEX 62014CJ0342decided

Judgment of the Court (Fourth Chamber) of 17 December 2015.#X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Recognition of professional qualifications — Directive 2005/36/EC — Article 5 — Freedom to provide services — Directive 2006/123/EC — Articles 16 and 17(6) — Article 56 TFEU — Tax consultancy company established in a Member State and providing services in another Member State — Legislation of a Member State requiring the registration and recognition of tax consultancy companies.#Case C-342/14.

European Union · Court of Justice of the European Union · 17 December 2015

Record· TJCELEX 62013TJ0515decided

Judgment of the General Court (Seventh Chamber) of 17 December 2015.#Kingdom of Spain and Others v European Commission.#State aid — Shipbuilding — Tax provisions applicable to certain agreements put in place for the financing and acquisition of vessels — Decision declaring the aid incompatible in part with the internal market and ordering its partial recovery — Actions for annulment — Individual concern — Admissibility — Advantage — Selectivity — Effect on trade between Member States — Adverse effect on competition — Obligation to state reasons.#Cases T-515/13 and T-719/13.

European Union · Court of Justice of the European Union · 17 December 2015

Report· CCCELEX 62014CC0550decided

Opinion of Advocate General Kokott delivered on 17 December 2015.#Envirotec Denmark ApS v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Reverse charge mechanism — Article 198(2) — Gold material or semi-manufactured products — Meaning — Article 199(1)(d) and Annex VI — Used materials, waste and scrap — Ingots resulting from the melting down of various objects and scrap used to enable the extraction of gold and with a purity in gold of 325 thousandths or greater.#Case C-550/14.

European Union · Court of Justice of the European Union · 17 December 2015

Record· CJCELEX 62014CJ0402decided

Judgment of the Court (Third Chamber) of 17 December 2015.#Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio.#Request for a preliminary ruling from the Dioikitiko Efeteio Athinon.#References for a preliminary ruling — Free movement of goods — Tax provisions — Internal taxation — Customs duties of a fiscal nature — Charges having equivalent effect — Formalities connected with the crossing of frontiers — Article 30 TFEU — Article 110 TFEU — Directive 92/12/EEC — Article 3(3) — Directive 2008/118/EC — Article 1(3) — Not implemented in domestic law — Direct effect — Levying of a tax on motor vehicles at the time of their import into the territory of a Member State — Tax linked to registration and potential putting into circulation of the vehicle — Refusal to refund the tax where the vehicle is not registered.#Case C-402/14.

European Union · Court of Justice of the European Union · 17 December 2015

Record· CJCELEX 62014CJ0419decided

Judgment of the Court (Third Chamber) of 17 December 2015.#WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2, 24, 43, 250 and 273 — Place of supply of electronically supplied services — Artificial fixing of that place by means of an arrangement not reflecting economic reality — Abuse of rights — Regulation (EU) No 904/2010 — Charter of Fundamental Rights of the European Union — Articles 7, 8, 41, 47, 48, 51(1) and 52(1) and (3) — Rights of the defence — Right to be heard — Use by the tax authorities of evidence obtained without the taxable person’s knowledge in the context of a parallel criminal procedure that has not been concluded — Interception of telecommunications and seizure of emails.#Case C-419/14.

European Union · Court of Justice of the European Union · 17 December 2015

Record· CJCELEX 62013CJ0454decided

Arrêt de la Cour (troisième chambre) du 17 décembre 2015.#Proximus SA contre Commune d'Etterbeek.#Renvoi préjudiciel – Réseaux et services de communications électroniques – Directive 2002/20/CE – Articles 12 et 13 – Taxes administratives – Redevance pour les droits de mettre en place des ressources – Champ d’application – Réglementation communale – Taxe sur les antennes pour la téléphonie mobile.#Affaire C-454/13.

European Union · Court of Justice of the European Union · 17 December 2015

Record· CJCELEX 62014CJ0388decided

Judgment of the Court (Third Chamber) of 17 December 2015.#Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Freedom of establishment — Non-resident permanent establishment — Avoidance of double taxation by exemption of the income of the non-resident permanent establishment — Taking account of losses incurred by that permanent establishment — Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred — Definitive losses.#Case C-388/14.

European Union · Court of Justice of the European Union · 17 December 2015

Report· CCCELEX 62014CC0476decided

Opinion of Advocate General Mengozzi delivered on 16 December 2015.#Citroën Commerce GmbH v Zentralvereinigung des Kraffahrzeuggewerbes zur Aufrechterhaltung lauteren Wettbewerbs eV (ZLW).#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Directives 98/6/EC and 2005/29/EC — Consumer protection — Advertisement containing an indication of price — Concepts of ‘offer’ and ‘price inclusive of taxes’ — Obligation to include in the price of a motor vehicle the additional costs necessarily incurred in connection with the transfer of the vehicle.#Case C-476/14.

European Union · Court of Justice of the European Union · 16 December 2015

Record· TJCELEX 62011TJ0233decided

Judgment of the General Court (Fourth Chamber) of 9 December 2015.#Hellenic Republic and Ellinikos Chrysos AE Metalleion kai Viomichanias Chrysou v European Commission.#State aid — Mining sector — Aid granted by the Greek authorities to the mining company Ellinikos Chrysos — Contract for the transfer of a mining operation at a price below the real market value and exemption from taxes on that transaction — Decision declaring the aid measures unlawful and ordering recovery of the aid — Concept of advantage — Private investor test.#Case T-233/11.

European Union · Court of Justice of the European Union · 9 December 2015

Report· CCCELEX 62014CC0522decided

Opinion of Advocate General Szpunar delivered on 26 November 2015.#Sparkasse Allgäu v Finanzamt Kempten.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Freedom of establishment — Article 49 TFEU — Legislation of a Member State requiring credit institutions to notify the tax authorities of deceased customers’ assets for purposes related to the collection of inheritance tax — Application of that legislation to branches established in another Member State in which banking secrecy prohibits, in principle, the disclosure of such information.#Case C-522/14.

European Union · Court of Justice of the European Union · 26 November 2015

Report· CCCELEX 62014CC0332decided

Opinion of Advocate General Mengozzi delivered on 25 November 2015.#Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations.#Case C-332/14.

European Union · Court of Justice of the European Union · 25 November 2015

Record· CJCELEX 62013CJ0632decided

Judgment of the Court (Sixth Chamber) of 19 November 2015.#Skatteverket v Hilkka Hirvonen.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Freedom of movement for persons — Equal treatment — Income tax — Revenue of non-resident taxpayers subject to taxation at source — Exclusion of any tax deduction related to the taxpayer’s personal circumstances — Justification — Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers and to benefit from the relevant tax deductions.#Case C-632/13.

European Union · Court of Justice of the European Union · 19 November 2015

Record· CJCELEX 62014CJ0589decided

Judgment of the Court (Sixth Chamber) of 29 October 2015.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Interest payable on unsecured debts — Withholding tax — Investment companies in receipt of such interest established in Belgium — Investment companies in receipt of such interest established in another Member State or in a third State party to the EEA Agreement — Difference in treatment — Burden of proof — Interest payable on debts backed by Belgian securities — Imposition of such interest where the securities are deposited or registered in an account in a financial institution established in another Member State of the European Union or a third State party to the EEA Agreement — Exemption where the securities are deposited or registered in an account in a financial institution established in Belgium.#Case C-589/14.

European Union · Court of Justice of the European Union · 29 October 2015

Record· CJCELEX 62014CJ0174decided

Judgment of the Court (Fourth Chamber) of 29 October 2015.#Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 13(1) — Treatment as a non-taxable person — Concept of ‘body governed by public law’ — Limited company which is responsible for the provision of services in respect of the planning and management of the health service of the Autonomous Region of the Azores — Determination of the detailed arrangements for those services, including their remuneration, in programme agreements concluded between that company and that region.#Case C-174/14.

European Union · Court of Justice of the European Union · 29 October 2015

Record· CJCELEX 62014CJ0277decided

Judgment of the Court (Fifth Chamber) of 22 October 2015.#PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Right of deduction — Refusal — Sale by an entity regarded as non-existent.#Case C-277/14.

European Union · Court of Justice of the European Union · 22 October 2015

Record· CJCELEX 62014CJ0264decided

Judgment of the Court (Fifth Chamber) of 22 October 2015.#Skatteverket v David Hedqvist.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 2(1)(c) and 135(1)(d) to (f) — Services for consideration — Transactions to exchange the ‘bitcoin’ virtual currency for traditional currencies — Exemption.#Case C-264/14.

European Union · Court of Justice of the European Union · 22 October 2015

Record· COCELEX 62015CO0120decided

Order of the Court (Ninth Chamber) of 21 October 2015.#Kovozber s. r. o. v Daňový úrad Košice.#Request for a preliminary ruling from the Krajský súd v Košiciach.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection.#Case C-120/15.

European Union · Court of Justice of the European Union · 21 October 2015

Report· CCCELEX 62014CC0128decided

Opinion of Advocate General Mengozzi delivered on 15 October 2015.#Staatssecretaris van Financiën v Het Oudeland Beheer BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Taxation — VAT — Taxable transactions — Application for the purposes of the business of goods acquired ‘in the course of the business’ — Treatment as supplies effected for consideration — Taxable amount.#Case C-128/14.

European Union · Court of Justice of the European Union · 15 October 2015

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