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51 records in EU in 2017

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 62016CJ0504decided

Judgment of the Court (Sixth Chamber) of 20 December 2017.#Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern.#References for a preliminary ruling from the Finanzgericht Köln.#References for a preliminary ruling — Direct taxation — Freedom of establishment — Directive 90/435/EEC — Article 1(2) — Article 5 — Parent company — Holding company — Withholding tax on profits distributed to a non-resident parent holding company — Exemption — Fraud, tax evasion and abuse — Presumption.#Joined Cases C-504/16 and C-613/16.

European Union · Court of Justice of the European Union · 20 December 2017

Report· CCCELEX 62016CC0480decided

Opinion of Advocate General Mengozzi delivered on 20 December 2017.#Fidelity Funds and Others v Skatteministeriet.#Request for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends paid to undertakings for collective investment in transferable securities (UCITS) — Dividends paid by companies resident in one Member State to non-resident UCITS — Tax exemption for dividends paid by companies resident in one Member State to resident UCITS — Justifications — Balanced allocation between Member States of the power to impose taxes — Coherence of the tax system — Proportionality.#Case C-480/16.

European Union · Court of Justice of the European Union · 20 December 2017

Report· CCCELEX 62016CC0203decided

Opinion of Advocate General Wahl delivered on 20 December 2017.#Dirk Andres v European Commission.#Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Actions for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts.#Case C-203/16 P.

European Union · Court of Justice of the European Union · 20 December 2017

Report· CCCELEX 62016CC0532decided

Opinion of Advocate General Bobek delivered on 20 December 2017.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Limitation of the right to deduct input tax — Adjustment of the deduction of input tax paid — Supply of land — Mischaracterisation as ‘taxable activity’ — Indication of VAT on the initial invoice — Amendment of that indication by the supplier.#Case C-532/16.

European Union · Court of Justice of the European Union · 20 December 2017

Record· CJCELEX 62016CJ0500decided

Judgment of the Court (Second Chamber) of 20 December 2017.#Caterpillar Financial Services sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(a) — Exemptions — Taxes levied in breach of EU law — Obstacles to the refund of an overpayment of VAT — Article 4(3) TEU — Principles of equivalence, effectiveness and sincere cooperation — Rights conferred on individuals — Expiry of the limitation period for the tax liability — Effects of a judgment of the Court — Principle of legal certainty.#Case C-500/16.

European Union · Court of Justice of the European Union · 20 December 2017

Record· CJCELEX 62016CJ0276decided

Judgment of the Court (Seventh Chamber) of 20 December 2017.#Prequ' Italia Srl v Agenzia delle Dogane e dei Monopoli.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling — Principle of protection of the rights of the defence — Right to be heard — Regulation (EEC) No 2913/92 — Community Customs Code — Article 244 — Recovery of a customs debt — Lack of prior hearing of the addressee before the adoption of an amended tax assessment — Right of the addressee to obtain suspension of the implementation of the amended tax assessment — Lack of automatic suspension in the event of the bringing of administrative proceedings — Reference to the conditions provided for in Article 244 of the Customs Code.#Case C-276/16.

European Union · Court of Justice of the European Union · 20 December 2017

Record· CJCELEX 62016CJ0462decided

Judgment of the Court (Fifth Chamber) of 20 December 2017.#Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds.#Case C-462/16.

European Union · Court of Justice of the European Union · 20 December 2017

Record· CJCELEX 62016CJ0305decided

Judgment of the Court (Third Chamber) of 14 December 2017.#Avon Cosmetics Ltd v The 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 — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons.#Case C-305/16.

European Union · Court of Justice of the European Union · 14 December 2017

Record· CJCELEX 62017CJ0042decided

Judgment of the Court (Grand Chamber) of 5 December 2017.#Criminal proceedings against M.A.S. and M.B.#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling — Article 325 TFEU — Judgment of 8 September 2015, Taricco and Others (C‑105/14, EU:C:2015:555) — Criminal proceedings for infringements relating to value added tax (VAT) — National legislation laying down limitation periods liable to prevent the prosecution of infringements — Activities affecting the financial interests of the EU — Obligation to disapply any provisions of national law liable to have an adverse effect on the fulfilment of the Member States’ obligations under EU law — Principle that offences and penalties must be defined by law.#Case C-42/17.

European Union · Court of Justice of the European Union · 5 December 2017

Report· CCCELEX 62016CC0580decided

Opinion of Advocate General Bot delivered on 30 November 2017.#Firma Hans Bühler KG v Finanzamt de Graz-Stadt.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement.#Case C-580/16.

European Union · Court of Justice of the European Union · 30 November 2017

Report· CCCELEX 62017CC0008decided

Opinion of Advocate General Kokott delivered on 30 November 2017.#Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA.#Request for a preliminary ruling from the Supremo Tribunal de Justiça.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run.#Case C-8/17.

European Union · Court of Justice of the European Union · 30 November 2017

Report· CCCELEX 62016CC0518decided

Opinion of Advocate General Wathelet delivered on 29 November 2017.#„ZPT“ AD v Narodno sabranie na Republika Bulgaria and Others.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling — State aid — Regulation (EC) No 1998/2006 — Article 35 TFEU — De minimis aid in the form of tax relief — National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief.#Case C-518/16.

European Union · Court of Justice of the European Union · 29 November 2017

Record· TOCELEX 62015TO0252decided

Order of the President of the General Court of 29 November 2017.#Ferrovial, SA and Others v European Commission.#Application for interim measures — Aid scheme provided for under Spanish tax legislation — Corporate tax provision which enables Spanish undertakings to write off the goodwill resulting from the acquisition of a shareholding in foreign undertakings — New administrative interpretation — Inclusion in the register of direct acquisitions of shareholdings in foreign companies — Application for a stay of execution — No urgency.#Case T-252/15 R.

European Union · Court of Justice of the European Union · 29 November 2017

Record· COCELEX 62017CO0314decided

Order of the Court (Tenth Chamber) of 23 November 2017.#„Geocycle Bulgaria“ EOOD 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 Varhoven administrativen sad.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Principles of fiscal neutrality and effectiveness — Reverse charge regime — Refusal to allow the recipient of an invoice to deduct input VAT — Decision of the tax authorities establishing a tax payable by the recipient of goods.#Case C-314/17.

European Union · Court of Justice of the European Union · 23 November 2017

Record· CJCELEX 62016CJ0427decided

Judgment of the Court (First Chamber) of 23 November 2017.#„CHEZ Elektro Bulgaria“ AD v Yordan Kotsev and „FrontEx International“ EAD v Emil Yanakiev.#Requests for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling — Competition — Freedom to provide services — Setting of minimum fee amounts by a lawyers’ professional organisation — Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts — National legislation considering value added tax (VAT) to form part of the price of a service provided in the performance of professional activities.#Joined Cases C-427/16 and C-428/16.

European Union · Court of Justice of the European Union · 23 November 2017

Record· CJCELEX 62016CJ0292decided

Judgment of the Court (First Chamber) of 23 November 2017.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place.#Case C-292/16.

European Union · Court of Justice of the European Union · 23 November 2017

Report· CCCELEX 62016CC0566decided

Opinion of Advocate General Wahl delivered on 23 November 2017.#Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 282 to 292 — Special scheme for small enterprises — Exemption scheme — Obligation to opt for the application of the special scheme in the reference calendar year.#Case C-566/16.

European Union · Court of Justice of the European Union · 23 November 2017

Record· CJCELEX 62016CJ0246decided

Judgment of the Court (First Chamber) of 23 November 2017.#Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa.#Request for a preliminary ruling from the Commissione tributaria provinciale di Siracusa.#Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader.#Case C-246/16.

European Union · Court of Justice of the European Union · 23 November 2017

Record· CJCELEX 62016CJ0251decided

Judgment of the Court (Fourth Chamber) of 22 November 2017.#Edward Cussens and Others v T. G. Brosman.#Request for a preliminary ruling from the Supreme Court (Ireland).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations.#Case C-251/16.

European Union · Court of Justice of the European Union · 22 November 2017

Record· COCELEX 62016CO0615decided

Order of the Court (Seventh Chamber) of 21 November 2017.#Giovanna Judith Kerr v Fazenda Pública.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 15(2) and Article 135(1)(f) — Rights to use immovable property — Exemptions — Scope — Concept of ‘negotiation’.#Case C-615/16.

European Union · Court of Justice of the European Union · 21 November 2017

Record· CJCELEX 62016CJ0308decided

Judgment of the Court (Second Chamber) of 16 November 2017.#Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’.#Case C-308/16.

European Union · Court of Justice of the European Union · 16 November 2017

Record· CJCELEX 62016CJ0507decided

Judgment of the Court (Sixth Chamber) of 15 November 2017.#Entertainment Bulgaria System EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 — Deductibility of input value added tax (VAT) due or paid — Output transactions carried out in other Member States — Tax exemption scheme in the Member State in which the right to deduct is exercised.#Case C-507/16.

European Union · Court of Justice of the European Union · 15 November 2017

Record· CJCELEX 62016CJ0374decided

Judgment of the Court (Fifth Chamber) of 15 November 2017.#Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin.#References for a preliminary ruling from the Bundesfinanzhof.#References for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168(a), Article 178(a) and Article 226(5) — Deduction of input tax — Compulsory content of invoices — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct.#Joined Cases C-374/16 and C-375/16.

European Union · Court of Justice of the European Union · 15 November 2017

Report· CCCELEX 62016CC0236decided

Opinion of Advocate General Kokott delivered on 9 November 2017.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Diputación General de Aragón.#Request for a preliminary ruling from the Tribunal Supremo.#References for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure.#Case C-236/16.

European Union · Court of Justice of the European Union · 9 November 2017

Report· CCCELEX 62016CC0233decided

Opinion of Advocate General Kokott delivered on 9 November 2017.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure — Letter from the Commission stating that no further action will be taken on a complaint — Existing aid.#Case C-233/16.

European Union · Court of Justice of the European Union · 9 November 2017

Report· CCCELEX 62016CC0234decided

Opinion of Advocate General Kokott delivered on 9 November 2017.#Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Consejería de Economía y Hacienda del Principado de Asturias and Consejo de Gobierno del Principado de Asturias.#Requests for a preliminary ruling from the Tribunal Supremo.#References for a preliminary ruling — Regional tax on large retail establishments — Freedom of establishment — Protection of the environment and town and country planning — State aid — Selective measure.#Joined Cases C-234/16 and C-235/16.

European Union · Court of Justice of the European Union · 9 November 2017

Record· CJCELEX 62016CJ0552decided

Judgment of the Court (Sixth Chamber) of 9 November 2017.#„Wind Inovation 1“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Dissolution of a company resulting in its removal from the value added tax (VAT) register — Obligation to calculate VAT on available assets and to pay the VAT calculated to the State — Maintenance or amendment of the law existing on the date of accession to the European Union — Second paragraph of Article 176 — Effect on the right to deduct — Article 168.#Case C-552/16.

European Union · Court of Justice of the European Union · 9 November 2017

Record· CJCELEX 62016CJ0298decided

Judgment of the Court (Third Chamber) of 9 November 2017.#Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj.#Request for a preliminary ruling from the Curtea de Apel Cluj.#Reference for a preliminary ruling — General principles of EU law — Right to good administration and rights of the defence — National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure — Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based.#Case C-298/16.

European Union · Court of Justice of the European Union · 9 November 2017

Record· CJCELEX 62016CJ0039decided

Judgment of the Court (Fifth Chamber) of 26 October 2017.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Corporation tax — Directive 90/435/EEC — Articles 1(2) and 4(2) — Parent companies and subsidiaries of different Member States — Common system of taxation — Deductibility from the taxable profits of the parent company — Domestic provisions seeking to abolish the double taxation of profits distributed by subsidiaries — No account taken of the existence of a link between the interest on loans and the financing of the holding that gave rise to the payment of dividends.#Case C-39/16.

European Union · Court of Justice of the European Union · 26 October 2017

Record· CJCELEX 62016CJ0534decided

Judgment of the Court (Ninth Chamber) of 26 October 2017.#Finančné riaditeľstvo Slovenskej republiky v BB construct s.r.o.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Inclusion in the register of taxable persons for VAT — National law requiring provision of a guarantee — Combating fraud — Charter of Fundamental Rights of the European Union — Freedom to conduct a business — Principle of non-discrimination — Principle ne bis in idem — Principle of non-retroactivity.#Case C-534/16.

European Union · Court of Justice of the European Union · 26 October 2017

Report· CCCELEX 62016CC0533decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 26 October 2017.#Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods.#Case C-533/16.

European Union · Court of Justice of the European Union · 26 October 2017

Record· CJCELEX 62016CJ0090decided

Judgment of the Court (Fourth Chamber) of 26 October 2017.#The English Bridge Union Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for supplies of services closely linked to sport — Definition of ‘sport’ — Activity characterised by a physical element — Duplicate bridge.#Case C-90/16.

European Union · Court of Justice of the European Union · 26 October 2017

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