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ENERGEETIKA
ETTEVÕTLUS JA KONKURENTS
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Proposal for a COUNCIL IMPLEMENTING DECISION authorising the Netherlands to apply a reduced rate of taxation to electricity supplied to [charging stations for] electric vehicles in accordance with Article 19 of Directive 2003/96/EC
Avaldatud: 2021-01-21
Teema:
derogation from EU law
,
electric vehicle
,
electrical energy
,
electricity storage device
,
electricity supply
,
energy supply
,
environmental tax
,
Netherlands
,
tax relief
Author
Kollektiivautor(id):
Directorate-General for Taxation and Customs Union
(
Euroopa Komisjon
)
;
European Commission
ELi õigus
PDF
DOC
HTML
Püsiv URL
Proposal for a COUNCIL DECISION amending the period of application of Decision No 940/2014/EU concerning the dock dues in the French outermost regions
Avaldatud: 2020-08-11
Teema:
derogation from EU law
,
epidemic
,
French overseas department and region
,
import tax
,
infectious disease
,
local tax
,
originating product
,
peripheral region
,
tax exemption
,
tax relief
Author
Kollektiivautor(id):
Directorate-General for Taxation and Customs Union
(
Euroopa Komisjon
)
;
European Commission
ELi õigus
PDF
DOC
HTML
Püsiv URL
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
Avaldatud: 2020-07-30
Teema:
principle of legal certainty
,
principle of proportionality
,
tax collection
,
tax relief
,
tax return
,
taxpayer
,
VAT
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
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)
Avaldatud: 2020-07-09
Teema:
building
,
capital goods
,
catering industry
,
cessation of trading
,
social facilities
,
tax relief
,
VAT
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
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)
Avaldatud: 2020-05-14
Teema:
tax authorities
,
tax inspection
,
tax rebate
,
tax relief
,
VAT
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
Case T-368/19: Order of the General Court of 2 March 2020 — Datenlotsen Informationssysteme v Commission (State aid — Tax advantages and public financing — Complaint — Decision to open the formal investigation procedure — Action for failure to act — Adoption of a position by the Commission putting an end to the failure to act — Decision to close the formal investigation procedure — No need to adjudicate)
Avaldatud: 2020-03-02
Teema:
control of State aid
,
Germany
,
infringement of EU law
,
right to justice
,
software
,
State aid
,
tax exemption
,
tax relief
,
university
Author
Kollektiivautor(id):
General Court
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
Case C-520/19: Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 9 July 2019 — ARMOSTAV MÍSTEK s.r.o. v Odvolací finanční ředitelství
Avaldatud: 2019-07-09
Teema:
case law (EU)
,
equality before the law
,
liability
,
misuse of a right
,
national law
,
ownership
,
tax authorities
,
tax offence
,
tax relief
,
VAT
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
Case C-484/19: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 June 2019 — Lexel
Avaldatud: 2019-06-25
Teema:
debt
,
group of companies
,
interest
,
nationality of legal persons
,
right of establishment
,
tax relief
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
Case C-165/17: Judgment of the Court (Fourth Chamber) of 24 January 2019 (request for a preliminary ruling from the Conseil d’État — France) — Morgan Stanley & Co International plc v Ministre de l’Économie et des Finances (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Directive 2006/112/EC — Deduction of input tax — Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) — Determination of the applicable deductible proportion — Branch established in a Member State other than that of the principal establishment of the company — Expenditure incurred by the branch used exclusively for the transactions of the principal establishment — General costs of the branch used for both its transactions and those of the principal establishment)
Avaldatud: 2019-01-24
Teema:
basis of tax assessment
,
branch
,
dual-use good
,
expenditure
,
goods and services
,
tax exemption
,
tax relief
,
VAT
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
Case C-26/19: Request for a preliminary ruling from the Commissione tributaria provinciale di Modena (Italy) lodged on 15 January 2019 — Azienda USL di Modena v Comune di Sassuolo
Avaldatud: 2019-01-15
Teema:
control of State aid
,
health care
,
health service
,
Italy
,
local tax
,
property leasing
,
public limited company
,
State aid
,
tax exemption
,
tax relief
Author
Kollektiivautor(id):
Court of Justice
(
Euroopa Liidu Kohus
)
ELi õigus
PDF
HTML
Püsiv URL
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