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Hakutulokset
Case C-538/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 October 2020 — Finanzamt B v W AG
Julkaistu: 2020-10-21
Aihe:
double taxation
,
establishment
,
EU Member State
,
loss
,
profit
,
right of establishment
,
tax law
,
taxable income
Author
Tekijäorganisaatio(t):
Court of Justice
(
Euroopan unionin tuomioistuin
)
EU:n oikeus
PDF
HTML
Pysyvä linkki
Commission Decision (EU) 2019/1252 of 19 September 2018 on tax rulings SA.38945 (2015/C) (ex 2015/NN) (ex 2014/CP) granted by Luxembourg in favour of McDonald's Europe (notified under document C(2018) 6076) (Text with EEA relevance.)
Julkaistu: 2018-09-19
Aihe:
catering industry
,
control of State aid
,
corporation tax
,
double taxation
,
infringement procedure (EU)
,
Luxembourg
,
State aid
,
tax exemption
Author
Tekijäorganisaatio(t):
Directorate-General for Competition
(
Euroopan komissio
)
;
European Commission
EU:n oikeus
PDF
HTML
Pysyvä linkki
European Parliament legislative resolution of 6 July 2017 on the proposal for a Council directive on Double Taxation Dispute Resolution Mechanisms in the European Union (COM(2016)0686 — C8-0035/2017 — 2016/0338(CNS))
Julkaistu: 2017-07-06
Aihe:
approximation of laws
,
corporation tax
,
double taxation
,
EU Member State
,
European tax cooperation
,
personal income tax
,
tax law
Author
Tekijäorganisaatio(t):
Committee on Economic and Monetary Affairs
(
Euroopan parlamentin valiokunta
)
;
Committee on the Internal Market and Consumer Protection
(
Euroopan parlamentin valiokunta
)
;
European Parliament
EU:n oikeus
PDF
HTML
Pysyvä linkki
Case C-553/16: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 2 November 2016 — ‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia
Julkaistu: 2016-11-02
Aihe:
Bulgaria
,
corporation tax
,
double taxation
,
establishment
,
free movement of capital
,
interest
,
principle of proportionality
,
principle of subsidiarity
,
right of establishment
Author
Tekijäorganisaatio(t):
Court of Justice
(
Euroopan unionin tuomioistuin
)
EU:n oikeus
PDF
HTML
Pysyvä linkki
European Parliament legislative resolution of 2 April 2014 on the proposal for a Council directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (COM(2013)0814 — C7-0464/2013 — 2013/0400(CNS))
Julkaistu: 2014-04-02
Aihe:
corporation tax
,
double taxation
,
EU Member State
,
parent company
,
subsidiary
,
tax avoidance
,
tax evasion
,
tax harmonisation
,
tax relief
Author
Tekijäorganisaatio(t):
Committee on Economic and Monetary Affairs
(
Euroopan parlamentin valiokunta
)
;
Committee on Legal Affairs
(
Euroopan parlamentin valiokunta
)
;
European Parliament
EU:n oikeus
PDF
HTML
Pysyvä linkki
Written question E-008678/13 Danuta Jazłowiecka (PPE) to the Commission. Legality of Danish ‘hiring out of labour tax’
Julkaistu: 2013-07-15
Aihe:
deduction at source
,
Denmark
,
discrimination on the basis of nationality
,
double taxation
,
EU law - national law
,
migrant worker
Author
Tekijäorganisaatio(t):
European Parliament
;
Provisional data
Pysyvä linkki
Written question E-011246/12 Nikolaos Chountis (GUE/NGL) to the Commission. Additional Protocol to the Berne Convention for the Avoidance of Double Taxation between Greece and Switzerland
Julkaistu: 2012-12-10
Aihe:
double taxation
,
exchange of information
,
Greece
,
Switzerland
Author
Tekijäorganisaatio(t):
European Parliament
;
Provisional data
Pysyvä linkki
Case C-540/11: Order of the Court (Sixth Chamber) of 19 September 2012 (request for a preliminary ruling from the Tribunal de première instance de Bruxelles — Belgium) — Daniel Levy, Carine Sebbag v Belgian State (Free movement of capital — Direct taxation — Taxation of dividends — Bilateral convention which precludes double taxation — Subsequent amendment, by one of the two States party to the convention, of its national legislation, having the effect of reintroducing double taxation — Obligations of the Member States under Articles 10 EC and 293 EC)
Julkaistu: 2012-09-19
Aihe:
Belgium
,
double taxation
,
free movement of capital
,
interpretation of the law
,
tax convention
,
tax system
Author
Tekijäorganisaatio(t):
Court of Justice
(
Euroopan unionin tuomioistuin
)
EU:n oikeus
PDF
HTML
Pysyvä linkki
Common system of taxation applicable to interest and royalty payments * European Parliament legislative resolution of 11 September 2012 on the proposal for a Council directive on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (recast) (COM(2011)0714 – C7-0516/2011 – 2011/0314(CNS))
Julkaistu: 2012-09-11
Aihe:
corporation tax
,
deduction at source
,
double taxation
,
EU Member State
,
firm governed by commercial law
,
interest
,
transnational corporation
Author
Tekijäorganisaatio(t):
Committee on Economic and Monetary Affairs
(
Euroopan parlamentin valiokunta
)
;
European Parliament
EU:n oikeus
PDF
HTML
Pysyvä linkki
Case C-403/19: Judgment of the Court (Second Chamber) of 25 February 2021 (request for a preliminary ruling from the Conseil d’État — France) — Société Générale SA v Ministre de l’Action and des Comptes publics (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Corporation tax — Bilateral conventions for the avoidance of double taxation — Taxation of dividends distributed by a non-resident already subject to a levy in another Member State — Maximum amount of tax credit accorded — Legal double taxation)
Julkaistu: 2021-02-25
Aihe:
bilateral agreement
,
corporation tax
,
double taxation
,
EU Member State
,
free movement of capital
,
nationality of legal persons
,
tax relief
Author
Tekijäorganisaatio(t):
Court of Justice
(
Euroopan unionin tuomioistuin
)
EU:n oikeus
PDF
HTML
Pysyvä linkki
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