ISSN - Footer
ISSN 2363-202X
Navigation
Skip to Content
Browse by subject: FINANCE
DisplayLogo
Publications Office of the European Union
MainSearch
Select
All collections
EU law
EU publications
EU official directory
Editorial Content
Summaries of Legislation
More
Advanced search
Browse by subject
Expert Search
Language Selector
български (bg)
español (es)
čeština (cs)
dansk (da)
Deutsch (de)
eesti keel (et)
Ελληνικά (el)
English (en)
français (fr)
Gaeilge (ga)
hrvatski (hr)
italiano (it)
latviešu valoda (lv)
lietuvių kalba (lt)
magyar (hu)
Malti (mt)
Nederlands (nl)
polski (pl)
português (pt)
română (ro)
slovenčina (sk)
slovenščina (sl)
suomi (fi)
svenska (sv)
BasketSummary
0
X
Basket
x
items
X
This item has been added.
Qty:
x
€
x
Sub-total
€
x
Total
€
0.0
View basket
Checkout
MyPortal
Sign in
Navigation Menu
LAW
EU PUBLICATIONS
RESEARCH AND INNOVATION
OPEN DATA
PUBLIC PROCUREMENT
EU WHOISWHO
Navigation Menu
LAW
EU PUBLICATIONS
RESEARCH AND INNOVATION
OPEN DATA
PUBLIC PROCUREMENT
EU WHOISWHO
Publications Office of the EU
Help
Navigation Menu
Breadcrumb
Browse by subject
Navigation Menu
AccessibilityTools
SubjectFilter
Browse publications by subject
Domain, sub-domain and subject selection
Loading ...
Filter
AGRI-FOODSTUFFS
AGRICULTURE, FORESTRY AND FISHERIES
BUSINESS AND COMPETITION
ECONOMICS
EDUCATION AND COMMUNICATIONS
EMPLOYMENT AND WORKING CONDITIONS
ENERGY
ENVIRONMENT
EUROPEAN UNION
FINANCE
GEOGRAPHY
INDUSTRY
INTERNATIONAL ORGANISATIONS
INTERNATIONAL RELATIONS
LAW
POLITICS
PRODUCTION, TECHNOLOGY AND RESEARCH
SCIENCE
SOCIAL QUESTIONS
TRADE
TRANSPORT
Search
Search Result Actions portlet
Query actions
Save search
RSS
Create alerts
Embed results
OrderBy
Sort by
Publication date ▲
Publication date ▼
Author ▲
Author ▼
Title ▲
Title ▼
SearchResultSummary
View
10
25
50
per page
Showing 4604 results
SearchResults
Search results
Case C-371/19: 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)
Published: 2020-11-18
Subject:
admissibility
,
infringement procedure (EU)
,
principle of proportionality
,
provision of documents
,
tax rebate
,
taxpayer
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Commission Implementing Regulation (EU) 2020/1318 of 22 September 2020 amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic
Published: 2020-09-22
Subject:
administrative cooperation
,
coronavirus disease
,
epidemic
,
exchange of information
,
goods and services
,
tax
,
tax offence
,
tax return
,
VAT
Author
Corporate Author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
;
European Commission
EU law
PDF
HTML
Permanent link
Case C-358/20: Request for a preliminary ruling from the Judecătoria Oradea (Romania) lodged on 30 July 2020 — Promexor Trade SRL v Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor
Published: 2020-07-30
Subject:
principle of legal certainty
,
principle of proportionality
,
tax collection
,
tax relief
,
tax return
,
taxpayer
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-716/18: Judgment of the Court (Fifth Chamber) of 9 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin — Serviciul Inspecţie Persoane Fizice, Direcţia Generală Regională a Finanţelor Publice Timişoara — Serviciul Soluţionare Contestaţii 1 (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Point 4 of the first paragraph of Article 288 — Special scheme for small enterprises — Method of calculating annual turnover which serves as a reference for the application of the special scheme for small enterprises — Concept of ‘ancillary real estate transaction’ — Letting of immovable property by a natural person who exercises several liberal professions)
Published: 2020-07-09
Subject:
liberal profession
,
natural person
,
property leasing
,
small business
,
taxpayer
,
turnover
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Case C-374/19: Judgment of the Court (Eighth Chamber) of 9 July 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — HF v Finanzamt Bad Neuenahr-Ahrweiler (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of deductions — Variation in the deduction entitlement — Capital goods used for both taxed and exempt transactions — Cessation of the activity giving rise to the right of deduction — Remaining use solely for exempt transactions)
Published: 2020-07-09
Subject:
building
,
capital goods
,
catering industry
,
cessation of trading
,
social facilities
,
tax relief
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
REPORT on the proposal for a Council decision amending Directives (EU) 2017/2455 and (EU) 2019/1995 as regards the dates of transposition and application due to the outbreak of the COVID-19 crisis (COM(2020)0198 - C9-0137/2020 - 2020/0082(CNS)) Committee on Economic and Monetary Affairs Rapporteur: Ondřej Kovařík
Published: 2020-06-24
Subject:
cross-border dimension
,
electronic commerce
,
epidemic
,
exchange of information
,
fraud against the EU
,
infectious disease
,
tax offence
,
transposition deficit
,
VAT
Author
Corporate Author(s):
Committee on Economic and Monetary Affairs
(
EP Committee
)
;
European Parliament
Permanent link
Case C-446/18: Judgment of the Court (Second Chamber) of 14 May 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of input VAT — Excess VAT — Retention of the excess following the initiation of a tax inspection procedure — Request for a refund of the excess part relating to transactions not covered by that procedure)
Published: 2020-05-14
Subject:
tax authorities
,
tax inspection
,
tax rebate
,
tax relief
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Council Implementing Decision (EU) 2020/647 of 11 May 2020 authorising the Italian Republic to apply a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
Published: 2020-05-11
Subject:
derogation from EU law
,
Italy
,
small business
,
tax exemption
,
VAT
Author
Corporate Author(s):
Council of the European Union
EU law
PDF
HTML
Permanent link
Proposal for a COUNCIL REGULATION amending Regulation (EU) 2017/2454 as regards the dates of application due to the outbreak of the COVID-19 crisis
Published: 2020-05-08
Subject:
administrative cooperation
,
application of EU law
,
electronic commerce
,
epidemic
,
exchange of information
,
import (EU)
,
infectious disease
,
tax offence
,
third country
,
VAT
Author
Corporate Author(s):
Directorate-General for Taxation and Customs Union
(
European Commission
)
;
European Commission
EU law
PDF
DOC
HTML
Permanent link
Case C-931/19: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 20 December 2019 — Titanium Ltd
Published: 2019-12-20
Subject:
establishment
,
property leasing
,
VAT
Author
Corporate Author(s):
Court of Justice
(
Court of Justice of the European Union
)
EU law
PDF
HTML
Permanent link
Pagination
1
2
Next
Last
SearchExecutor
