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ARBEJDE OG BESKÆFTIGELSE
DEN EUROPÆISKE UNION
ENERGI
FINANSER
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82 resultater
EU-ret
EU-publikationer
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Resuméer af EU-lovgivningen
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skat på kapitalgevinst
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EU-ret
Case C-545/19: Judgment of the Court (Second Chamber) of 17 March 2022 (Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — AllianzGI-Fonds AEVN v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Taxation of dividends paid to undertakings for collective investment (UCIs) — Resident and non-resident UCIs — Difference in treatment — Withholding tax imposed solely on dividends paid to non-resident UCIs — Comparability of the situations — Assessment — Account to be taken of the tax regime applicable to shareholders or unitholders in UCIs and of whether resident undertakings are subject to other taxes — None)
Offentliggjort: 2022-03-17
Emne:
basis of tax assessment
,
capital gains tax
,
equal treatment
,
free movement of capital
,
investment company
,
nationality of legal persons
,
tax collection
,
tax exemption
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-224/21: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — VX v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63 and 65 TFEU — Free movement of capital — Discrimination — Higher tax liability on capital gains on immovable property made by non-residents — Election for taxation under the same procedures as residents)
Offentliggjort: 2021-12-13
Emne:
capital gains tax
,
direct tax
,
discrimination on the basis of nationality
,
equal treatment
,
free movement of capital
,
personal income tax
,
real property
,
residence
,
tax law
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-103/20: Order of the President of the Court of 3 June 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — RC v Autoridade Tributária e Aduaneira
Offentliggjort: 2021-06-03
Emne:
capital gains tax
,
discrimination on the basis of nationality
,
free movement of capital
,
free movement of persons
,
free movement of workers
,
real property
,
residence
,
right of establishment
,
tax law
,
transfer of property
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-330/20: Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 23 July 2020 — IP v Tribunal Económico-Administrativo Regional de Catalunya (Regional Tax Tribunal of Catalonia)
Offentliggjort: 2020-07-23
Emne:
capital gains tax
,
equal treatment
,
exchange of information
,
free movement of capital
,
freedom of movement
,
personal income tax
,
principle of proportionality
,
residence
,
tax collection
,
tax law
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-103/20: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 27 February 2020 — RC v Autoridade Tributária e Aduaneira
Offentliggjort: 2020-02-27
Emne:
capital gains tax
,
discrimination on the basis of nationality
,
free movement of capital
,
free movement of persons
,
free movement of workers
,
real property
,
residence
,
right of establishment
,
tax law
,
transfer of property
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-641/17: Judgment of the Court (Second Chamber) of 13 November 2019 (request for a preliminary ruling from the Finanzgericht München — Germany) — College Pension Plan of British Columbia v Finanzamt München Abteilung III (Reference for a preliminary ruling — Free movement of capital — Taxation of pension funds — Difference in treatment between resident pension funds and non-resident pension funds — Legislation of a Member State allowing resident pension funds to reduce their taxable profits by deducting the reserves intended to pay for pensions and to set the tax levied on dividends off against corporation tax — Comparability of situations — Justification)
Offentliggjort: 2019-11-13
Emne:
capital gains tax
,
corporation tax
,
equal treatment
,
free movement of capital
,
nationality of legal persons
,
pension fund
,
pension scheme
,
reserves
,
tax rebate
,
tax relief
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-388/19: Judgment of the Court (First Chamber) of 18 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MK v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Direct taxation — Tax on capital gains from immovable property — Free movement of capital — Basis for assessment of tax — Discrimination — Option to be taxed according to the same arrangements as residents — Compliance with EU law)
Offentliggjort: 2021-03-18
Emne:
basis of tax assessment
,
capital gains tax
,
direct tax
,
discrimination on the basis of nationality
,
equal treatment
,
free movement of capital
,
real property
,
residence
,
taxpayer
,
transfer of property
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
Case C-545/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 17 July 2019 — ALLIANZGI-FONDS AEVN v Autoridade Tributária e Aduaneira
Offentliggjort: 2019-07-17
Emne:
basis of tax assessment
,
capital gains tax
,
discrimination on the basis of nationality
,
equal treatment
,
free movement of capital
,
freedom to provide services
,
investment company
,
nationality of legal persons
,
tax exemption
,
tax relief
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
EU-ret
WRITTEN QUESTION No. 2865/96 by James NICHOLSON to the Commission. Capital gains tax
Offentliggjort: 1996-10-25
Emne:
capital gains tax
,
comparative study
,
EU Member State
,
tax system
Author
Forfatter(e) (juridiske personer):
European Parliament
;
NICHOLSON
EU-ret
HTML
Permanent link
EU-ret
Case C-686/13: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2013 — X AB v Skatteverket
Offentliggjort: 2013-12-27
Emne:
basis of tax assessment
,
capital gains tax
,
financial loss
,
head office
,
tax relief
Author
Forfatter(e) (juridiske personer):
Court of Justice
(
Den Europæiske Unions Domstol
)
EU-ret
PDF
HTML
Permanent link
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