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51 records in EU in 2016

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Record· CJCELEX 62014CJ0593decided

Judgment of the Court (Fourth Chamber) of 21 December 2016.#Masco Denmark ApS and Damixa ApS v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Freedom of establishment — Tax legislation concerning thin capitalisation of subsidiaries — Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary — Tax exemption for interest paid by a resident borrowing subsidiary — Balanced allocation between Member States of the power to impose taxes — Need to prevent the risk of tax avoidance.#Case C-593/14.

European Union · Court of Justice of the European Union · 21 December 2016

Record· CJCELEX 62015CJ0020decided

Judgment of the Court (Grand Chamber) of 21 December 2016.#European Commission v World Duty Free Group SA and Others.#Appeal — State aid — Article 107(1) TFEU — Tax system — Corporation tax — Deduction — Amortisation of goodwill resulting from acquisitions by undertakings resident for tax purposes in Spain of shareholdings of at least 5% in undertakings resident for tax purposes outside Spain — Concept of ‘State aid’ — Condition relating to selectivity.#Case C-20/15 P.

European Union · Court of Justice of the European Union · 21 December 2016

Report· CCCELEX 62015CC0633decided

Opinion of Advocate General Wathelet delivered on 21 December 2016.#London Borough of Ealing v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions of supplies of services closely linked to sport — Article 133 — Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT — Services supplied by non-profit making organisations governed by public law.#Case C-633/15.

European Union · Court of Justice of the European Union · 21 December 2016

Record· CJCELEX 62015CJ0164decided

Judgment of the Court (Third Chamber) of 21 December 2016.#European Commission v Aer Lingus Ltd and Ryanair Designated Activity Company.#Appeal — State aid — National tax on air transport– Application of differentiated rates — Lower rate for flights to destinations no more than 300 km from the national airport — Advantage — Selective nature — Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services — Recovery — Excise duty.#Joined Cases C-164/15 P and C-165/15 P.

European Union · Court of Justice of the European Union · 21 December 2016

Report· CCCELEX 62015CC0646decided

Opinion of Advocate General Kokott delivered on 21 December 2016.#Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Freedom to provide services — Free movement of capital — Trust — Trustees — Other legal persons — Meaning — Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State– Determination of the amount of tax due at the time of that transfer — Tax payable immediately — Justification — Proportionality.#Case C-646/15.

European Union · Court of Justice of the European Union · 21 December 2016

Record· CJCELEX 62014CJ0503decided

Judgment of the Court (Fourth Chamber) of 21 December 2016.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations — Articles 21 TFEU, 45 TFEU and 49 TFEU — Articles 28 and 31 of the Agreement on the European Economic Area — Freedom of movement for persons — Freedom of movement for workers — Freedom of establishment — Taxation of natural persons on capital gains resulting from a share exchange — Taxation of natural persons on capital gains resulting from a transfer of all the assets used in the exercise of a business or professional activity — Exit taxation of individuals — Immediate recovery of taxation — Difference in treatment between natural persons who exchange shares and maintain their residence in the national territory and those who make such an exchange and transfer their residence to the territory of another Member State of the European Union or the European Economic Area — Difference in treatment between natural persons transferring all the assets related to an activity carried out on an individual basis to a company with its head office and effective management in Portugal and those who carry out such a transfer to a company with its head office or its effective management in the territory of another Member State of the European Union or of the European Economic Area — Proportionality.#Case C-503/14.

European Union · Court of Justice of the European Union · 21 December 2016

Report· CCCELEX 62015CC0699decided

Opinion of Advocate General Kokott delivered on 21 December 2016.#Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration.#Case C-699/15.

European Union · Court of Justice of the European Union · 21 December 2016

Record· CJCELEX 62015CJ0378decided

Judgment of the Court (Third Chamber) of 14 December 2016.#Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3.#Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Article 17(5), third subparagraph, point (d) — Scope — Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person — Incidental transactions — Use of turnover as an indicator.#Case C-378/15.

European Union · Court of Justice of the European Union · 14 December 2016

Report· CCCELEX 62015CC0571decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 13 December 2016.#Wallenborn Transports SA v Hauptzollamt Gießen.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — External transit procedure — Goods transported through a free port located in a Member State — Legislation of that Member State excluding free ports from its national fiscal territory — Removal from customs supervision — Incurrence of a customs debt and chargeability of VAT.#Case C-571/15.

European Union · Court of Justice of the European Union · 13 December 2016

Record· CJCELEX 62015CJ0208decided

Judgment of the Court (Fifth Chamber) of 8 December 2016.#Stock ’94 Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Integrated cooperation — Grant of financing and supplies of current assets necessary for agricultural production — Single, complex supply — Distinct and independent supplies — Ancillary supply and principal supply.#Case C-208/15.

European Union · Court of Justice of the European Union · 8 December 2016

Report· CCCELEX 62016CC0033decided

Opinion of Advocate General Bot delivered on 7 December 2016.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 148(d) — Exemption — Supply of services to meet the direct needs of vessels used for navigation on the high seas — Loading and unloading of cargo by a subcontractor on behalf of an intermediary.#Case C-33/16.

European Union · Court of Justice of the European Union · 7 December 2016

Question· QUESTION_WRITTENE-8-2016-008967answered

EU fiscal rules

European Union · European Parliament · 30 November 2016

Question· QUESTION_WRITTENE-8-2016-008927answered

CO2-related car taxation

European Union · European Parliament · 30 November 2016

Record· CJCELEX 62014CJ0464decided

Judgment of the Court (Fifth Chamber) of 24 November 2016.#SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública.#Request for a preliminary ruling from the Tribunal Tributário de Lisboa.#Reference for a preliminary ruling — Free movement of capital — Articles 63 to 65 TFEU — EC-Tunisia Association Agreement — Articles 31, 34 and 89 — EC-Lebanon Association Agreement — Articles 31, 33 and 85 — Corporation tax — Dividends received by a company established in the Member State of the beneficiary company — Dividends received from a company established in a non-member State which is party to the association agreement — Difference of treatment — Restriction — Justification — Efficacy of fiscal supervision — Possibility of relying on Article 64 TFEU in relation to the EC-Tunisia and EC-Lebanon association agreements.#Case C-464/14.

European Union · Court of Justice of the European Union · 24 November 2016

Report· CCCELEX 62015CC0469decided

Opinion of Advocate General Kokott delivered on 17 November 2016.#FSL Holdings and Others v European Commission.#Appeal — Competition — Agreements, decisions and concerted practices — European banana market in Greece, Italy and Portugal — Coordination in the fixing of prices — Admissibility of evidence transmitted by national tax authorities — Rights of the defence — Calculation of the amount of the fine — Scope of judicial review — Classification as an ‘agreement having as its object the restriction of competition’.#Case C-469/15 P.

European Union · Court of Justice of the European Union · 17 November 2016

Report· CCCELEX 62015CC0068decided

Opinion of Advocate General Kokott delivered on 17 November 2016.#X v Ministerraad.#Request for a preliminary ruling from the Grondwettelijk Hof.#Reference for a preliminary ruling — Freedom of establishment — Parent-Subsidiary Directive — Tax legislation — Tax on company profits — Distribution of dividends — Withholding tax — Double taxation — ‘Fairness tax’.#Case C-68/15.

European Union · Court of Justice of the European Union · 17 November 2016

Record· COCELEX 62015CO0446decided

Order of the Court (Ninth Chamber) of 10 November 2016.#Signum Alfa Sped 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 — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax — Directive 2006/112/EC — Right of deduction — Refusal — Issuer of the invoice considered not to have been the real supplier of the invoiced services — Obligation on the taxable person to carry out checks.#Case C-446/15.

European Union · Court of Justice of the European Union · 10 November 2016

Report· CCCELEX 62015CC0564decided

Opinion of Advocate General Bobek delivered on 10 November 2016.#Tibor Farkas v Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága.#Request for a preliminary ruling from the Kecskeméti Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Plea alleging infringement of EU law raised by the Court of its own motion — Principles of equivalence and effectiveness — Common system of value added tax — Directive 2006/112/EC — Right to deduct input tax — Reverse charge system — Article 199(1)(g) — Application only in the case of immovable property — Undue payment of the tax by the purchaser of property to the seller as a result of an incorrectly drawn up invoice — Tax authority’s decision holding that the property purchaser has an outstanding tax liability, refusing payment of the deduction sought by the purchaser, and imposing a penalty tax.#Case C-564/15.

European Union · Court of Justice of the European Union · 10 November 2016

Record· CJCELEX 62014CJ0449decided

Judgment of the Court (First Chamber) of 10 November 2016.#DTS Distribuidora de Televisión Digital, SA v European Commission.#Appeal — State aid — State aid scheme in favour of the national public broadcast organisation — Public service obligations — Set-off — Article 106(2) TFEU — Decision declaring the aid scheme compatible with the internal market — Alteration of the method of financing — Tax measures — Tax imposed on pay-television operators — Decision declaring the amended aid scheme compatible with the internal market — Taking into account of the method of financing — Existence of hypothecation between the tax and the aid scheme — Direct impact of the revenue from the tax on the amount of the aid — Coverage of the net costs of fulfilling the public service mandate — Competitive relationship between the person liable to pay the tax and the beneficiary of the aid — Distortion of national law.#Case C-449/14 P.

European Union · Court of Justice of the European Union · 10 November 2016

Record· CJCELEX 62015CJ0432decided

Judgment of the Court (Fourth Chamber) of 10 November 2016.#Odvolací finanční ředitelství v Pavlína Baštová.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 2(1)(c) — Concept of ‘supply of services for consideration’ — Supply of a horse by a taxable person to the organiser of horse races — Assessment of the consideration — Right to deduct expenses linked to the preparation of the taxable person’s horses for the races — General costs linked to the overall economic activity — Annex III, point 14 — Reduced rate of VAT applicable to the use of sporting facilities — Applicability to the operation of racing stables — Transaction consisting of a single supply or several independent supplies).#Case C-432/15.

European Union · Court of Justice of the European Union · 10 November 2016

Record· CJCELEX 62015CJ0212decided

Judgment of the Court (Fifth Chamber) of 9 November 2016.#ENEFI Energiahatékonysági Nyrt v Direcția Generală Regională a Finanțelor Publice Brașov (DGRFP).#Request for a preliminary ruling from the Tribunalul Mureș.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 4 — Effects provided for by legislation of a Member State on claims which were not pursued by means of insolvency proceedings — Forfeiture — Fiscal nature of the claim — No effect — Article 15 — Concept of ‘lawsuits pending’ — Enforcement proceedings — Excluded.#Case C-212/15.

European Union · Court of Justice of the European Union · 9 November 2016

Report· CCCELEX 62015CC0126decided

Opinion of Advocate General Kokott delivered on 27 October 2016.#European Commission v Portuguese Republic.#Failure of a Member State to fulfil obligations — Excise duty on cigarettes — Directive 2008/118/EC — Chargeability — Place and time duty falls due — Tax markings — Free movement of goods subject to excise duty — Temporal limit on the marketing and sale of packets of cigarettes — Principle of proportionality.#Case C-126/15.

European Union · Court of Justice of the European Union · 27 October 2016

Report· CCCELEX 62015CC0448decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 26 October 2016.#Belgische Staat v Wereldhave Belgium Comm. VA and Others.#Request for a preliminary ruling from the Hof van beroep te Brussel.#Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate.#Case C-448/15.

European Union · Court of Justice of the European Union · 26 October 2016

Report· CCCELEX 62016CC0014decided

Opinion of Advocate General Wathelet delivered on 26 October 2016.#Euro Park Service v Ministre des finances et des comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Direct taxation — Companies of different Member States — Common system of taxation — Merger by acquisition — Prior approval of the tax authority — Directive 90/434/EEC — Article 11(1)(a) — Tax evasion or avoidance — Freedom of establishment.#Case C-14/16.

European Union · Court of Justice of the European Union · 26 October 2016

Record· CJCELEX 62015CJ0195decided

Judgment of the Court (Fifth Chamber) of 26 October 2016.#SCI Senior Home v Gemeinde Wedemark and Hannoversche Volksbank eG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling — Area of freedom, security and justice — Judicial cooperation in civil matters — Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 5 — Notion de ‘third parties’ rights in rem’ — Public charge against immovable property to ensure payment of real property tax.#Case C-195/15.

European Union · Court of Justice of the European Union · 26 October 2016

Record· CJCELEX 62015CJ0024decided

Judgment of the Court (Fourth Chamber) of 20 October 2016.#Josef Plöckl v Finanzamt Schrobenhausen.#Request for a preliminary ruling from the Finanzgericht München.#Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Article 28c(A)(a) and (d) — Transfer of goods within the European Union — Right to an exemption — Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination — No specific evidence of tax evasion — Refusal to grant the exemption — Whether permissible.#Case C-24/15.

European Union · Court of Justice of the European Union · 20 October 2016

Report· CCCELEX 62015CC0573decided

Opinion of Advocate General Mengozzi delivered on 20 October 2016.#État belge v Oxycure Belgium SA.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators.#Case C-573/15.

European Union · Court of Justice of the European Union · 20 October 2016

Record· CJCELEX 62015CJ0340decided

Judgment of the Court (Third Chamber) of 12 October 2016.#Christine Nigl and Others v Finanzamt Waldviertel.#Request for a preliminary ruling from the Bundesfinanzgericht.#Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive 77/388/EEC — Article 4(1) and (4) — Directive 2006/112/EC — Articles 9 and 11 — Concept of ‘taxable person’ — Civil-law partnerships selling their products under a common trade mark and through a limited company — Concept of ‘independent undertaking’ — Refusal of the status of taxable person — Retroactivity — Sixth Directive 77/388 — Article 25 — Directive 2006/112 — Articles 272 and 296 — Flat-rate scheme for farmers — Exclusion from the flat-rate scheme — Retroactivity.#Case C-340/15.

European Union · Court of Justice of the European Union · 12 October 2016

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