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51 records in EU in 2018

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Question· QUESTION_WRITTENE-8-2018-006401answered

Digital taxation

European Union · European Parliament · 20 December 2018

Report· CCCELEX 62017CC0598decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 19 December 2018.#A-Fonds v Inspecteur van de Belastingdienst.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling — Existing aid and new aid — Concept of new aid — Refund of dividend tax — Scheme widened to companies established outside the Member State concerned — Free movement of capital — Obligations of national courts.#Case C-598/17.

European Union · Court of Justice of the European Union · 19 December 2018

Record· CJCELEX 62017CJ0414decided

Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

European Union · Court of Justice of the European Union · 19 December 2018

Record· CJCELEX 62018CJ0017decided

Judgment of the Court (Tenth Chamber) of 19 December 2018.#Criminal proceedings against Virgil Mailat and Others.#Request for a preliminary ruling from the Tribunalul Mureş.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 19 and 29 and Article 135(1)(l) — Transfer of a totality of assets or part thereof — Exemption for lettings of immovable property — Rental contract concerning an immovable property used for commercial purposes and the movable property necessary for that use — Supply of services relating to that immovable property which gave rise to the deduction of VAT — Adjustment.#Case C-17/18.

European Union · Court of Justice of the European Union · 19 December 2018

Record· CJCELEX 62017CJ0552decided

Judgment of the Court (Fourth Chamber) of 19 December 2018.#Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.#Case C-552/17.

European Union · Court of Justice of the European Union · 19 December 2018

Record· CJCELEX 62017CJ0374decided

Judgment of the Court (Grand Chamber) of 19 December 2018.#Finanzamt B v A-Brauerei.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — State aid — Article 107(1) TFEU — Real property transfer tax — Exemption — Transfers in ownership of a property occurring as a result of restructuring procedures carried out within certain groups of companies — Concept of ‘State aid’ — Condition relating to selectivity — Justification.#Case C-374/17.

European Union · Court of Justice of the European Union · 19 December 2018

Record· COCELEX 62018CO0491decided

Order of the Court (Tenth Chamber) of 13 December 2018.#Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178 and 226 — Refusal of the right to deduct — Erroneous designation of goods on invoices.#Case C-491/18.

European Union · Court of Justice of the European Union · 13 December 2018

Report· CCCELEX 62017CC0566decided

Opinion of Advocate General Sharpston delivered on 6 December 2018.#Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.#Case C-566/17.

European Union · Court of Justice of the European Union · 6 December 2018

Record· CJCELEX 62017CJ0480decided

Judgment of the Court (Tenth Chamber) of 6 December 2018.#Frank Montag v Finanzamt Köln-Mitte.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Income tax — Deductibility of contributions to an occupational pension scheme and to a private pension scheme — Exclusion of non-residents.#Case C-480/17.

European Union · Court of Justice of the European Union · 6 December 2018

Record· CJCELEX 62017CJ0264decided

Judgment of the Court (Fourth Chamber) of 29 November 2018.#Harry Mensing v Finanzamt Hamm.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collector’s items and antiques.#Case C-264/17.

European Union · Court of Justice of the European Union · 29 November 2018

Record· CJCELEX 62017CJ0548decided

Judgment of the Court (Sixth Chamber) of 29 November 2018.#Finanzamt Goslar v baumgarten sports & more GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Taxation of professional football player agencies — Payment by instalments and subject to a condition — Chargeable event, chargeability and collection of the tax.#Case C-548/17.

European Union · Court of Justice of the European Union · 29 November 2018

Report· CCCELEX 62017CC0567decided

Opinion of Advocate General Campos Sánchez-Bordona delivered on 28 November 2018.#UAB „Bene Factum“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling — Tax provisions — Excise duty — Directive 92/83/EEC — Article 27(1)(b) — Exemptions — Definition of ‘products not for human consumption’ — Assessment criteria.#Case C-567/17.

European Union · Court of Justice of the European Union · 28 November 2018

Record· CJCELEX 62017CJ0679decided

Judgment of the Court (First Chamber) of 22 November 2018.#Vlaamse Gewest and Vlaamse Gewest v Johannes Huijbrechts.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling — Free movement of capital — Restrictions — Tax legislation — Inheritance tax — Sustainably managed woodland — Exemption — Protection of wooded areas.#Case C-679/17.

European Union · Court of Justice of the European Union · 22 November 2018

Report· CCCELEX 62017CC0695decided

Opinion of Advocate General Bobek delivered on 22 November 2018.#Metirato Oy, in liquidation v Suomen valtio/Verohallinto and Eesti Vabariik/Maksu- ja Tolliamet.#Request for a preliminary ruling from the Helsingin käräjäoikeus.#Reference for a preliminary ruling — Directive 2010/24/EU — Mutual assistance for the recovery of claims relating to taxes, duties and other measures — Article 13(1) — Article 14(2) — Enforced recovery, by the authorities of the requested Member State, of claims of the applicant Member State — Procedure relating to an application seeking the restitution of those claims to the insolvency estate of a company established in the requested Member State — Defendant in those proceedings — Determination.#Case C-695/17.

European Union · Court of Justice of the European Union · 22 November 2018

Record· CJCELEX 62017CJ0295decided

Judgment of the Court (Fifth Chamber) of 22 November 2018.#MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Scope — Taxable transactions — Supply for consideration — Distinction between non-taxable damages and interest and the taxable supply of services provided in return for ‘compensation’.#Case C-295/17.

European Union · Court of Justice of the European Union · 22 November 2018

Record· CJCELEX 62017CJ0575decided

Judgment of the Court (Fifth Chamber) of 22 November 2018.#Sofina SA and Others v Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État (France).#Reference for a preliminary ruling — Free movement of capital — Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies — Deferral of taxation of dividends paid to a resident company in the event of a loss-making year — Difference in treatment — Justification — Comparability — Balanced distribution of the powers of taxation between the Member States — Effective collection of tax — Proportionality — Discrimination.#Case C-575/17.

European Union · Court of Justice of the European Union · 22 November 2018

Record· CJCELEX 62016CJ0664decided

Judgment of the Court (Fourth Chamber) of 21 November 2018.#Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 and 273 — Scope of the right of deduction — Absence of invoices — Recourse to a court-commissioned expert report — Burden of proof of the right of deduction — Principles of fiscal neutrality and proportionality.#Case C-664/16.

European Union · Court of Justice of the European Union · 21 November 2018

Record· CJCELEX 62016CJ0648decided

Judgment of the Court (Fourth Chamber) of 21 November 2018.#Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria.#Request for a preliminary ruling from the Commissione Tributaria Provinciale di Reggio Calabria.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Tax adjustment — Method of calculating the taxable amount by extrapolation — Right to deduct VAT — Presumption — Principles of neutrality and proportionality — National law basing the calculation of VAT on presumed turnover.#Case C-648/16.

European Union · Court of Justice of the European Union · 21 November 2018

Record· TJCELEX 62011TJ0405decided

Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Axa Mediterranean Holding, SA v European Commission.#State aid — Provisions concerning corporate tax allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations.#Case T-405/11.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62011TJ0406decided

Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Prosegur Compañía de Seguridad, SA v European Commission.#State aid — Provisions concerning corporate tax allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations.#Case T-406/11.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62010TJ0227decided

Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Banco Santander, SA v European Commission.#State aid — Provisions concerning corporate tax allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations.#Case T-227/10.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62011TJ0399(01)decided

Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 November 2018.#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 declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations.#Case T-399/11 RENV.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62011TJ0239decided

Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Sigma Alimentos Exterior, SL v European Commission.#State aid — Corporate income tax provisions allowing companies domiciled in Spain to amortise the goodwill resulting from acquisitions of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Differential treatment — Justification of differential treatment.#Case T-239/11.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62010TJ0219(01)decided

Judgment of the General Court (Ninth Chamber, Extended Composition) of 15 November 2018.#World Duty Free Group, SA, formerly 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 declaring the aid to be incompatible with the internal market and ordering its recovery — Concept of State aid — Selectivity — Reference system — Derogation — Difference in treatment — Justification of the difference in treatment — Undertakings benefiting from the measure — Legitimate expectations.#Case T-219/10 RENV.

European Union · Court of Justice of the European Union · 15 November 2018

Record· TJCELEX 62010TJ0207decided

Judgment of the General Court (Ninth Chamber) of 15 November 2018.#Deutsche Telekom AG v European Commission.#State aid — Tax scheme allowing undertakings which are tax resident in Spain to amortise the goodwill resulting from the acquisition of shareholdings in undertakings which are tax resident abroad — Decision declaring the aid to be incompatible with the internal market and ordering its partial recovery — Provision enabling the scheme to continue to apply in part — Application for a declaration that there is no need to adjudicate — Continuing interest in bringing proceedings — Legitimate expectations — Precise assurances given by the Commission — Legitimacy of the expectation — Temporal scope of the legitimate expectation.#Case T-207/10.

European Union · Court of Justice of the European Union · 15 November 2018

Record· CJCELEX 62017CJ0502decided

Judgment of the Court (Sixth Chamber) of 8 November 2018.#C&D Foods Acquisition ApS v Skatteministeriet.#Request for a preliminary ruling from the Vestre Landsret.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT.#Case C-502/17.

European Union · Court of Justice of the European Union · 8 November 2018

Record· CJCELEX 62017CJ0495decided

Judgment of the Court (Seventh Chamber) of 8 November 2018.#Cartrans Spedition Srl v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova and Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii.#Request for a preliminary ruling from the Tribunalul Prahova.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 146(1)(e) and Article 153 — Road transport operations directly connected with the exportation of goods — Supply of services by intermediaries taking part in such operations — Rules on proof that the goods were exported — Customs declaration — TIR carnet.#Case C-495/17.

European Union · Court of Justice of the European Union · 8 November 2018

Record· CJCELEX 62017CJ0528decided

Judgment of the Court (Ninth Chamber) of 25 October 2018.#Milan Božičevič Ježovnik v Republika Slovenija.#Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) — Exemption from import VAT — Importation followed by an intra-Community supply — Risk of tax evasion — Good faith of the taxable importer and supplier — Assessment — Duty of care of the taxable importer and supplier.#Case C-528/17.

European Union · Court of Justice of the European Union · 25 October 2018

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