Skip to content
PoliticalRepoPoliticalRepo

Subjects · European Union

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 2020

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62019CJ0656_RESdecided

Judgment of the Court (Fifth Chamber) of 17 December 2020.#BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion.#Case C-656/19.

European Union · Court of Justice of the European Union · 17 December 2020

Record· CJCELEX 62019CJ0656decided

Judgment of the Court (Fifth Chamber) of 17 December 2020.#BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion.#Case C-656/19.

European Union · Court of Justice of the European Union · 17 December 2020

Record· CJCELEX 62019CJ0449decided

Judgment of the Court (Third Chamber) of 17 December 2020.#WEG Tevesstraße v Finanzamt Villingen-Schwenningen.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Exemption for leasing and letting immovable property – National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association.#Case C-449/19.

European Union · Court of Justice of the European Union · 17 December 2020

Record· CJCELEX 62019CJ0801decided

Judgment of the Court (Eighth Chamber) of 17 December 2020.#FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.#Case C-801/19.

European Union · Court of Justice of the European Union · 17 December 2020

Report· CCCELEX 62019CC0337decided

Opinion of Advocate General Kokott delivered on 3 December 2020.#European Commission v Kingdom of Belgium and Magnetrol International.#Appeal – State aid – Aid scheme implemented by the Kingdom of Belgium – Excess profit exemption – Tax ruling – Consistent administrative practice – Regulation (EU) 2015/1589 – Article 1(d) – Concept of ‘aid scheme’ – Concept of ‘act’ – Concept of ‘further implementing measures’ – ‘General and abstract’ definition of beneficiaries – Cross-appeal – Admissibility – Fiscal autonomy of the Member States.#Case C-337/19 P.

European Union · Court of Justice of the European Union · 3 December 2020

Record· CJCELEX 62019CJ0044decided

Judgment of the Court (Fifth Chamber) of 3 December 2020.#Repsol Petróleo, SA v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced.#Case C-44/19.

European Union · Court of Justice of the European Union · 3 December 2020

Record· CJCELEX 62018CJ0787decided

Judgment of the Court (Seventh Chamber) of 26 November 2020.#Skatteverket v Sögård Fastigheter AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – National legislation providing for the adjustment of value added tax (VAT) deductions by a taxable person other than the person who initially applied the deduction – Sale by a company to individuals of a building let by that company and by the company which previously owned the building – End of liability to VAT upon the sale of the building to individuals.#Case C-787/18.

European Union · Court of Justice of the European Union · 26 November 2020

Report· CCCELEX 62019CC0480decided

Opinion of Advocate General Hogan delivered on 19 November 2020.#Proceedings brought by E.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Income tax – Income from capital – Income distributed by a resident undertaking for collective investment in transferable securities (UCITS) constituted in accordance with contract law – Income distributed by a UCITS established in another Member State and constituted in accordance with statute – Difference in treatment – Article 65 TFEU – Objectively comparable situations.#Case C-480/19.

European Union · Court of Justice of the European Union · 19 November 2020

Record· CJCELEX 62019CJ0077decided

Judgment of the Court (Second Chamber) of 18 November 2020.#Kaplan International colleges UK 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 – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption of supplies of services made by independent groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

European Union · Court of Justice of the European Union · 18 November 2020

Report· CCCELEX 62019CC0544decided

Opinion of Advocate General Richard de la Tour delivered on 18 November 2020.#„ЕCOTEX BULGARIA“ LTD v Teritorialna direktsia na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive (EU) 2015/849 – Scope – National legislation requiring payments exceeding a certain amount to be made only by transfer or deposit into a payment account – Article 65 TFEU – Justification – Combating tax evasion and tax avoidance – Proportionality – Administrative penalties of a criminal nature – Article 49 of the Charter of Fundamental Rights of the European Union – Principles of legality and proportionality of criminal offences and penalties.#Case C-544/19.

European Union · Court of Justice of the European Union · 18 November 2020

Record· CJCELEX 62019CJ0371decided

Judgment of the Court (Fifth Chamber) of 18 November 2020.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 170 and Article 171(1) – VAT refund to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State – Directive 2008/9/EC – Rules for the refund of VAT – Articles 9 and 10 – Article 15(1) – Article 20 – No copy of an invoice or an importation document – Systematic rejection of incomplete refund applications – Refusal to ask the taxable person to complete the application after the expiry of the time limit for submitting an application – Principle of fiscal neutrality – Principle of proportionality – Admissibility.#Case C-371/19.

European Union · Court of Justice of the European Union · 18 November 2020

Record· CJCELEX 62019CJ0371_INFdecided

Judgment of the Court (Fifth Chamber) of 18 November 2020.#European Commission v Federal Republic of Germany.#Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 170 and Article 171(1) – VAT refund to taxable persons who are not established in the Member State in which they purchase goods and services or import goods subject to VAT but who are established in another Member State – Directive 2008/9/EC – Rules for the refund of VAT – Articles 9 and 10 – Article 15(1) – Article 20 – No copy of an invoice or an importation document – Systematic rejection of incomplete refund applications – Refusal to ask the taxable person to complete the application after the expiry of the time limit for submitting an application – Principle of fiscal neutrality – Principle of proportionality – Admissibility.#Case C-371/19.

European Union · Court of Justice of the European Union · 18 November 2020

Record· CJCELEX 62019CJ0842_INFdecided

Judgment of the Court (Sixth Chamber) of 12 November 2020.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Free movement of capital – Article 63 TFEU – Incompatibility of Belgian tax provisions concerning income from immovable property located abroad – Article 260(2) TFEU – Application for an order to pay a penalty payment and a lump sum.#Case C-842/19.

European Union · Court of Justice of the European Union · 12 November 2020

Record· CJCELEX 62019CJ0842decided

Judgment of the Court (Sixth Chamber) of 12 November 2020.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil obligations – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Free movement of capital – Article 63 TFEU – Incompatibility of Belgian tax provisions concerning income from immovable property located abroad – Article 260(2) TFEU – Application for an order to pay a penalty payment and a lump sum.#Case C-842/19.

European Union · Court of Justice of the European Union · 12 November 2020

Record· CJCELEX 62019CJ0734decided

Judgment of the Court (Eighth Chamber) of 12 November 2020.#ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Request for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Abandonment of the activity initially intended – Adjustment of deductions of input VAT – Real estate activity.#Case C-734/19.

European Union · Court of Justice of the European Union · 12 November 2020

Record· CJCELEX 62019CJ0042decided

Judgment of the Court (First Chamber) of 12 November 2020.#Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made.#Case C-42/19.

European Union · Court of Justice of the European Union · 12 November 2020

Report· CCCELEX 62019CC0593decided

Opinion of Advocate General Saugmandsgaard Øe delivered on 22 October 2020.#SK Telecom Co. Ltd. v Finanzamt Graz-Stadt.#Request for a preliminary ruling from the Bundesfinanzgericht, Außenstelle Graz.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Point (b) of the first paragraph of Article 59a – Option for Member States to transfer the place of supply of telecommunications services to their territory.#Case C-593/19.

European Union · Court of Justice of the European Union · 22 October 2020

Report· CCCELEX 62019CC0581decided

Opinion of Advocate General Kokott delivered on 22 October 2020.#Frenetikexito – Unipessoal Lda 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 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.#Case C-581/19.

European Union · Court of Justice of the European Union · 22 October 2020

Record· CJCELEX 62019CJ0335_RESdecided

Judgment of the Court (First Chamber) of 15 October 2020.#E. Sp. z o.o. Sp. k. v Minister Finansów.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the VAT taxable amount – Total or partial non-payment of the price – Conditions imposed by national legislation for the exercise of the right to reduction – Condition that the debtor must not be the subject of insolvency or winding-up proceedings – Condition that the creditor and the debtor must be subject to VAT.#Case C-335/19.

European Union · Court of Justice of the European Union · 15 October 2020

Report· CCCELEX 62019CC0362decided

Opinion of Advocate General Pitruzzella delivered on 15 October 2020.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.

European Union · Court of Justice of the European Union · 15 October 2020

Record· CJCELEX 62019CJ0677_SUMdecided

Arrêt de la Cour (sixième chambre) du 14 octobre 2020.#SC Valoris SRL contre Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea et Administraţia Fondului pentru Mediu.#Renvoi préjudiciel – Principes du droit de l’Union – Principe de coopération loyale – Principes d’équivalence et d’effectivité – Restitution de taxes perçues par un État membre en violation du droit de l’Union – Délai prévu pour introduire les demandes de remboursement de telles taxes – Absence de délai similaire pour le remboursement de sommes encaissées par cet État membre en violation du droit national.#Affaire C-677/19.

European Union · Court of Justice of the European Union · 14 October 2020

Record· CJCELEX 62019CJ0677decided

Judgment of the Court (Sixth Chamber) of 14 October 2020.#SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu.#Request for a preliminary ruling from the Tribunalul Vâlcea.#Reference for a preliminary ruling – Principles of EU law – Principle of sincere cooperation – Principles of equivalence and effectiveness – Recovery of taxes levied by a Member State in breach of EU law – Time limit for lodging applications for reimbursement of such taxes – No similar time limit for the reimbursement of sums levied by that Member State in breach of national law.#Case C-677/19.

European Union · Court of Justice of the European Union · 14 October 2020

Record· CJCELEX 62019CJ0330_SUMdecided

Arrêt de la Cour (septième chambre) du 8 octobre 2020.#Staatssecretaris van Financiën contre Exter BV.#Renvoi préjudiciel – Union douanière – Règlement (CEE) no 2913/92 – Code des douanes communautaire – Article 121, paragraphe 1 – Régime du perfectionnement actif – Mise en libre pratique – Naissance d’une dette douanière – Détermination de la dette – Notion d’“éléments de taxation” – Prise en compte d’une mesure tarifaire préférentielle.#Affaire C-330/19.

European Union · Court of Justice of the European Union · 8 October 2020

Record· CJCELEX 62019CJ0711decided

Judgment of the Court (Ninth Chamber) of 8 October 2020.#Admiral Sportwetten GmbH and Others v Magistrat der Stadt Wien.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Directive (EU) 2015/1535 – Article 1 – Procedure for the provision of information in the field of technical regulations and of rules on Information Society services – Definition of ‘technical regulation’ – Games of chance – Local duty on the operation of betting terminals – Tax rule – European Commission not notified – Enforceability against the taxpayer.#Case C-711/19.

European Union · Court of Justice of the European Union · 8 October 2020

Record· CJCELEX 62019CJ0558decided

Judgment of the Court (Sixth Chamber) of 8 October 2020.#Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Tribunalul Cluj.#Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free competition – Restriction on freedom of establishment – Justification – Balanced allocation of the power to tax between Member States – Proportionality.#Case C-558/19.

European Union · Court of Justice of the European Union · 8 October 2020

Record· CJCELEX 62019CJ0330decided

Judgment of the Court (Seventh Chamber) of 8 October 2020.#Staatssecretaris van Financiën v Exter BV.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 121(1) — Inward processing procedure — Release for free circulation — Incurrence of a customs debt — Determination of the debt — Concept of ‘taxation elements’ — Taking account of a preferential tariff measure.#Case C-330/19.

European Union · Court of Justice of the European Union · 8 October 2020

Report· CCCELEX 62019CC0095decided

Opinion of Advocate General Pikamäe delivered on 8 October 2020.#Agenzia delle Dogane v Silcompa SpA.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Directive 76/308/EEC – Articles 6 and 8 and Article 12(1) to (3) – Mutual assistance for the recovery of certain claims – Excise duty payable in two Member States for the same transactions – Directive 92/12/EC – Articles 6 and 20 – Release of products for consumption – Falsification of the accompanying administrative document – Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement – Irregular departure of products from a suspension arrangement – ‘Duplication of the tax claim’ relating to the excise duties – Review carried out by the courts of the Member State in which the requested authority is situated – Refusal of the request for assistance made by the competent authorities of another Member State – Conditions.#Case C-95/19.

European Union · Court of Justice of the European Union · 8 October 2020

Record· CJCELEX 62019CJ0235decided

Judgment of the Court (First Chamber) of 8 October 2020.#United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the Court of Appeal.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’.#Case C-235/19.

European Union · Court of Justice of the European Union · 8 October 2020

Record· CJCELEX 62019CJ0657decided

Judgment of the Court (Eighth Chamber) of 8 October 2020.#Finanzamt D v E.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 132(1)(g) – Supply of services closely linked to welfare and social security work – Preparation of expert reports on the level of care and support needs – Taxable person appointed by the medical service of a care and support insurance fund – Bodies recognised as being devoted to social wellbeing.#Case C-657/19.

European Union · Court of Justice of the European Union · 8 October 2020

Page 1 of 2Next