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51 records in EU in 2019

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62018CJ0389_SUMdecided

Arrêt de la Cour (septième chambre) du 19 décembre 2019.#Brussels Securities SA contre État belge.#Renvoi préjudiciel – Régime fiscal commun applicable aux sociétés mères et filiales d’États membres différents – Directive 90/435/CEE – Prévention de la double imposition – Article 4, paragraphe 1, premier tiret – Interdiction d’imposer des bénéfices reçus – Inclusion du dividende distribué par la filiale dans la base imposable de la société mère – Déduction du dividende distribué de la base imposable de la société mère et le report de l’excédent aux exercices d’imposition suivants sans limitation dans le temps – Ordre d’imputation des déductions fiscales sur les bénéfices – Perte d’un avantage fiscal.#Affaire C-389/18.

European Union · Court of Justice of the European Union · 19 December 2019

Report· CCCELEX 62018CC0446decided

Opinion of Advocate General Kokott delivered on 19 December 2019.#AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority.#Case C-446/18.

European Union · Court of Justice of the European Union · 19 December 2019

Record· CJCELEX 62018CJ0707decided

Judgment of the Court (Eighth Chamber) of 19 December 2019.#Amărăşti Land Investment SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara and Administraţia Judeţeană a Finanţelor Publice Timiş.#Request for a preliminary ruling from the Tribunalul Timiş.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Taxable transactions — Deduction of input tax — Purchase of immovable property not registered in the national land register — First-registration costs incurred by the purchaser — Recourse to specialist third companies — Participation in a supply of services or investment expenditure carried out for the purposes of an undertaking.#Case C-707/18.

European Union · Court of Justice of the European Union · 19 December 2019

Record· CJCELEX 62018CJ0389decided

Judgment of the Court (Seventh Chamber) of 19 December 2019.#Brussels Securities SA v État belge.#Request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles.#Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be applied — Loss of a tax advantage.#Case C-389/18.

European Union · Court of Justice of the European Union · 19 December 2019

Record· CJCELEX 62018CJ0715decided

Judgment of the Court (Eighth Chamber) of 19 December 2019.#Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Point 12 of Annex III — Reduced rate of VAT applicable to the letting of places on camping or caravan sites — Question of whether that reduced rate is applicable to the letting of boat moorings in a marina — Comparison with the letting of premises and sites for the parking of vehicles — Equal treatment — Principle of fiscal neutrality.#Case C-715/18.

European Union · Court of Justice of the European Union · 19 December 2019

Record· CJCELEX 62018CJ0677decided

Judgment of the Court (Tenth Chamber) of 19 December 2019.#Amoena Ltd 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 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 6212 and 9021 — Mastectomy bras — Implementing Regulation (EU) 2017/1167 — Validity — Notion of ‘accessories’ — Sincere cooperation.#Case C-677/18.

European Union · Court of Justice of the European Union · 19 December 2019

Report· CCCELEX 62018CC0627decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 12 December 2019.#Nelson Antunes da Cunha, Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP).#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Coimbra.#Reference for a preliminary ruling – State aid – Article 108 TFEU – Aid scheme that is incompatible with the internal market – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 17(1) – Limitation period of 10 years – Application to the recovery powers of the Commission – Article 16(2) and (3) – National legislation laying down a limitation period of a lesser duration – Principle of effectiveness.#Case C-627/18.

European Union · Court of Justice of the European Union · 12 December 2019

Report· CCCELEX 62018CC0565decided

Opinion of Advocate General Hogan delivered on 28 November 2019.#Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso.#Request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Financial transaction tax – Transactions involving derivative financial instruments based on a security issued by a company resident in the Member State of taxation – Tax due irrespective of the place of conclusion of the transaction – Administrative and reporting obligations.#Case C-565/18.

European Union · Court of Justice of the European Union · 28 November 2019

Record· CJCELEX 62018CJ0400decided

Judgment of the Court (Second Chamber) of 20 November 2019.#Infohos v Belgische Staat.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 13A(1)(f) – Exemptions – Services supplied by independent groups of persons – Services provided to members and non-members.#Case C-400/18.

European Union · Court of Justice of the European Union · 20 November 2019

Record· COCELEX 62019CO0486_INFdecided

Order of the Court (Tenth Chamber) of 19 November 2019.#Criminal proceedings against Syyttäjä and Tulli.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — State aid — Tax levied on confectionery, ice cream and soft drinks — Exemption of similar products liable to constitute State aid for the purposes of Article 107(1) TFEU — Power to impose criminal penalties for failure to fulfil obligations as regards that tax.#Case C-486/19.

European Union · Court of Justice of the European Union · 19 November 2019

Record· COCELEX 62019CO0486decided

Order of the Court (Tenth Chamber) of 19 November 2019.#Criminal proceedings against Syyttäjä and Tulli.#Request for a preliminary ruling from the Korkein oikeus.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — State aid — Tax levied on confectionery, ice cream and soft drinks — Exemption of similar products liable to constitute State aid for the purposes of Article 107(1) TFEU — Power to impose criminal penalties for failure to fulfil obligations as regards that tax.#Case C-486/19.

European Union · Court of Justice of the European Union · 19 November 2019

Record· CJCELEX 62017CJ0585_SUMdecided

Arrêt de la Cour (cinquième chambre) du 14 novembre 2019.#Procédures engagées par Finanzamt Linz et Finanzamt Kirchdorf Perg Steyr.#Renvoi préjudiciel – Aides d’État – Modification d’un régime d’aides autorisé – Article 108, paragraphe 3, TFUE – Obligation de notification – Interdiction d’exécution sans l’autorisation de la Commission européenne – Règlement (UE) no 651/2014 – Exemption – Article 58, paragraphe 1 – Champ d’application temporel du règlement – Article 44, paragraphe 3 – Portée – Réglementation nationale prévoyant une formule de calcul pour le remboursement partiel des taxes sur l’énergie.#Affaire C-585/17.

European Union · Court of Justice of the European Union · 14 November 2019

Record· CJCELEX 62017CJ0585decided

Judgment of the Court (Fifth Chamber) of 14 November 2019.#Proceedings brought by Finanzamt Linz and Finanzamt Kirchdorf Perg Steyr.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — State aid — Alteration of an authorised aid scheme — Article 108(3) TFEU — Notification requirement — Standstill obligation subject to approval from the European Commission — Regulation (EU) No 651/2014 — Exemption — Article 58(1) — Temporal scope of the regulation — Article 44(3) — Scope — National legislation laying down a formula for calculating a partial rebate of energy taxes.#Case C-585/17.

European Union · Court of Justice of the European Union · 14 November 2019

Record· CJCELEX 62018CJ0068_SUMdecided

Arrêt de la Cour (cinquième chambre) du 7 novembre 2019.#SC Petrotel-Lukoil SA contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili et Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Renvoi préjudiciel – Taxation des produits énergétiques et de l’électricité – Directive 2003/96/CE – Article 21, paragraphe 3 – Absence de fait générateur de la taxe – Consommation de produits énergétiques dans l’enceinte d’un établissement produisant de tels produits – Article 2, paragraphe 3 – Obligation d’obtenir le classement de produits énergétiques aux fins de la fixation des droits d’accises – Taux d’imposition applicable auxdits produits – Principe de proportionnalité.#Affaire C-68/18.

European Union · Court of Justice of the European Union · 7 November 2019

Record· CJCELEX 62018CJ0068decided

Judgment of the Court (Fifth Chamber) of 7 November 2019.#SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 21(3) — No chargeable event giving rise to taxation — Consumption of energy products on a site that produces such products — Article 2(3) — Obligation to obtain a classification for energy products in order to determine the level of excise duty — Tax rate applicable to those products — Principle of proportionality.#Case C-68/18.

European Union · Court of Justice of the European Union · 7 November 2019

Record· CJCELEX 62018CJ0080decided

Judgment of the Court (Fifth Chamber) of 7 November 2019.#Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado and Others.#Requests for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Polluter-pays principle — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(1) and (2) — Principle of non-discrimination — Financing the tariff deficit — Taxes applying only to undertakings which use nuclear energy to produce electricity.#Joined Cases C-80/18 to C-83/18.

European Union · Court of Justice of the European Union · 7 November 2019

Report· CCCELEX 62018CC0488decided

Opinion of Advocate General Hogan delivered on 7 November 2019.#Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(m) – Exemption for ‘certain services closely linked to sport or physical education’ – Direct effect – Concept of ‘non-profit-making organisations’.#Case C-488/18.

European Union · Court of Justice of the European Union · 7 November 2019

Record· CJCELEX 62018CJ0105decided

Judgment of the Court (Fifth Chamber) of 7 November 2019.#Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado.#Requests for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling — Polluter pays principle — Directive 2000/60/EC — Article 9(1) — Recovery of the costs of water services — Common rules for the internal market in electricity — Directive 2009/72/EC — Article 3(1) — Principle of non-discrimination — Article 107(1) TFEU — State aid — Tax on the use of inland waters for the production of electricity — Tax imposed only on hydroelectricity producers operating on inter-communities river basins.#Joined Cases C-105/18 to C-113/18.

European Union · Court of Justice of the European Union · 7 November 2019

Record· COCELEX 62019CO0292_INFdecided

Order of the Court (Sixth Chamber) of 24 October 2019.#Porr Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Taxable amount — Reduction — Directive 2006/112/EEC — Article 90 — Principle of fiscal neutrality — Debt that became irrecoverable following insolvency proceedings.#Case C-292/19.

European Union · Court of Justice of the European Union · 24 October 2019

Record· COCELEX 62019CO0292decided

Order of the Court (Sixth Chamber) of 24 October 2019.#Porr Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#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 — Common system of value added tax (VAT) — Taxable amount — Reduction — Directive 2006/112/EEC — Article 90 — Principle of fiscal neutrality — Debt that became irrecoverable following insolvency proceedings.#Case C-292/19.

European Union · Court of Justice of the European Union · 24 October 2019

Record· CJCELEX 62018CJ0653decided

Judgment of the Court (Tenth Chamber) of 17 October 2019.#Unitel 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 — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified.#Case C-653/18.

European Union · Court of Justice of the European Union · 17 October 2019

Record· CJCELEX 62018CJ0459decided

Judgment of the Court (Seventh Chamber) of 17 October 2019.#Argenta Spaarbank NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen.#Reference for a preliminary ruling — Tax legislation — Corporation tax — Deduction for risk capital — Reduction of the amount deductible by companies with a permanent establishment in another Member State which generates exempt income under a double taxation convention — Article 49 TFEU — Freedom of establishment — Unfavourable treatment — No such treatment.#Case C-459/18.

European Union · Court of Justice of the European Union · 17 October 2019

Record· CJCELEX 62017CJ0692decided

Judgment of the Court (Second Chamber) of 17 October 2019.#Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(b) and (d) — Transactions relating to the granting, negotiation and management of credit — Transactions concerning debts, with the exception of the recovery of debt — Assignment for consideration, to a third party, of a position held in enforcement proceedings for recovery of a debt recognised by a judgment.#Case C-692/17.

European Union · Court of Justice of the European Union · 17 October 2019

Report· CCCELEX 62018CC0405decided

Opinion of Advocate General Kokott delivered on 17 October 2019.#AURES Holdings a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.#Case C-405/18.

European Union · Court of Justice of the European Union · 17 October 2019

Record· CJCELEX 62018CJ0270_SUMdecided

Arrêt de la Cour (cinquième chambre) du 16 octobre 2019.#UPM France SAS contre Premier ministre et Ministre de l'Action et des Comptes publics.#Renvoi préjudiciel – Directive 2003/96/CE – Taxation des produits énergétiques et de l’électricité – Article 21, paragraphe 5, troisième alinéa – Exonération des petits producteurs d’électricité, subordonnée à la taxation de l’électricité produite – Absence, pendant une période transitoire autorisée, d’une taxe intérieure sur la consommation finale d’électricité – Article 14, paragraphe 1, sous a) – Obligation d’exonération des produits énergétiques et de l’électricité utilisés pour produire de l’électricité.#Affaire C-270/18.

European Union · Court of Justice of the European Union · 16 October 2019

Record· CJCELEX 62018CJ0270decided

Judgment of the Court (Fifth Chamber) of 16 October 2019.#UPM France v Premier ministre and Ministre de l'Action et des Comptes publics.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity.#Case C-270/18.

European Union · Court of Justice of the European Union · 16 October 2019

Record· CJCELEX 62018CJ0189decided

Judgment of the Court (Fifth Chamber) of 16 October 2019.#Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC– Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of the defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Inter partes principle — National legislation or practice according to which, when checking the right to deduct VAT exercised by a taxable person, the tax authorities are bound by the findings of fact and the legal classifications which they have made in the context of related administrative procedures to which that taxable person was not a party.#Case C-189/18.

European Union · Court of Justice of the European Union · 16 October 2019

Record· CJCELEX 62018CJ0004decided

Judgment of the Court (Fifth Chamber) of 16 October 2019.#Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern.#Requests for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(a) — Exemptions for certain activities in the public interest — Public postal services — Directive 97/67/EC — Universal postal service provider — Private operator providing the service of formally serving court or administrative authority documents.#Joined Cases C-4/18 and C-5/18.

European Union · Court of Justice of the European Union · 16 October 2019

Report· CCCELEX 62018CC0211decided

Opinion of Advocate General Szpunar delivered on 10 October 2019.#Idealmed III – Serviços de Saúde 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 — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity.#Case C-211/18.

European Union · Court of Justice of the European Union · 10 October 2019

Record· COCELEX 62019CO0047decided

Order of the Court (Ninth Chamber) of 7 October 2019.#HA v Finanzamt Hamburg-Barmbek-Uhlenhorst.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(h) to (j) — Various exemptions connected with children or young persons, school or university education — Surfing and sailing courses for schools and universities — Class trip.#Case C-47/19.

European Union · Court of Justice of the European Union · 7 October 2019

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