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Pastovioji nuoroda
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
Paskelbta: 2020-07-30
Tema:
principle of legal certainty
,
principle of proportionality
,
tax collection
,
tax relief
,
tax return
,
taxpayer
,
VAT
Author
Autorių tarnyba (-os):
Court of Justice
(
Europos Sąjungos Teisingumo Teismas
)
ES teisė
PDF
HTML
Pastovioji nuoroda
Case C-575/17: Judgment of the Court (Fifth Chamber) of 22 November 2018 (request for a preliminary ruling from the Conseil d’État — France) — Sofina SA, Rebelco SA, Sidro SA v Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Free movement of capital — Withholding tax on the gross amount of nationally sourced dividends paid to non-resident companies — Deferral of taxation of dividends paid to a resident company in the event of a loss-making year — Difference in treatment — Justification — Comparability — Balanced distribution of the powers of taxation between the Member States — Effective collection of tax — Proportionality — Discrimination)
Paskelbta: 2018-11-22
Tema:
capital gains tax
,
cash flow
,
equal treatment
,
establishment
,
free movement of capital
,
tax collection
,
tax inspection
Author
Autorių tarnyba (-os):
Court of Justice
(
Europos Sąjungos Teisingumo Teismas
)
Pastovioji nuoroda
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, with regard to the obligation to respect a minimum standard rate (COM(2017)0783 - C8-0007/2018 - 2017/0349(CNS)) Committee on Economic and Monetary Affairs Rapporteur: Roberto Gualtieri
Paskelbta: 2018-03-28
Tema:
single market
,
tax collection
,
tax harmonisation
,
tax law
,
tax reform
,
VAT rate
Author
Autorių tarnyba (-os):
Committee on Economic and Monetary Affairs
(
EP komitetas
)
;
European Parliament
ES teisė
PDF
HTML
Pastovioji nuoroda
Case C-549/16: Order of the Court (Tenth Chamber) of 12 October 2017 (request for a preliminary ruling from the Commissione tributaria di Secondo Grado di Bolzano — Italy) — Agenzia delle Entrate — Direzione provinciale Ufficio controlli di Bolzano v Palais Kaiserkron Srl (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Concept of ‘turnover tax’ — Leasing of immovable property used for the purposes of trade — Liability to pay registration duty and VAT)
Paskelbta: 2017-10-12
Tema:
business lease
,
registration tax
,
tax collection
,
VAT
Author
Autorių tarnyba (-os):
Court of Justice
(
Europos Sąjungos Teisingumo Teismas
)
ES teisė
PDF
DOC
HTML
Pastovioji nuoroda
Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards harmonising and simplifying certain rules in the value added tax system and introducing the definitive system for the taxation of trade between Member States
Paskelbta: 2017-10-04
Tema:
European tax cooperation
,
goods and services
,
intra-EU trade
,
supplier
,
supply
,
tax collection
,
tax harmonisation
,
tax law
,
taxpayer
,
VAT
Author
Autorių tarnyba (-os):
Directorate-General for Taxation and Customs Union
(
Europos Komisija
)
;
European Commission
ES teisė
PDF
HTML
Pastovioji nuoroda
Case C-256/14: Judgment of the Court (Eighth Chamber) of 11 June 2015 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Lisboagás GDL — Sociedade Distribuidora de Gás Natural de Lisboa SA v Autoridade Tributária e Aduaneira (References for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) — Taxable amount — Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution network in the taxable amount for VAT applicable to supplies of services made by that company to the company responsible for marketing the gas)
Paskelbta: 2015-06-11
Tema:
basis of tax assessment
,
charges for use of infrastructure
,
gas supply
,
natural gas
,
pipeline transport
,
tax collection
,
VAT
Author
Autorių tarnyba (-os):
Court of Justice
(
Europos Sąjungos Teisingumo Teismas
)
ES teisė
PDF
HTML
Pastovioji nuoroda
Case T-587/14: Action brought on 6 August 2014 — Crosfield Italia v ECHA
Paskelbta: 2014-08-06
Tema:
economic sanctions
,
small and medium-sized enterprises
,
tax collection
Author
Autorių tarnyba (-os):
General Court
(
Europos Sąjungos Teisingumo Teismas
)
ES teisė
PDF
HTML
Pastovioji nuoroda
Case C-289/14: Request for a preliminary ruling from the Conseil d’État (France) lodged on 12 June 2014 — Brit Air SA v Ministère des finances et des comptes publics
Paskelbta: 2014-06-12
Tema:
air transport
,
franchising
,
indemnification
,
tax collection
,
ticket
,
transport company
,
VAT
Author
Autorių tarnyba (-os):
Court of Justice
(
Europos Sąjungos Teisingumo Teismas
)
Pastovioji nuoroda
Written question E-010918/13 Marc Tarabella (S&D) to the Commission. EUR 193 million in VAT losses
Paskelbta: 2013-09-25
Tema:
economic situation
,
financial loss
,
prevention of delinquency
,
tax collection
,
tax evasion
,
VAT
Author
Autorių tarnyba (-os):
European Parliament
;
Provisional data
Pastovioji nuoroda
Written question E-001946/13 Oreste Rossi (EFD) to the Commission. Robin Tax and possible violation of the ban on passing it on: the effect on distorting competition and on consumer protection
Paskelbta: 2013-02-22
Tema:
consumer protection
,
corporation tax
,
energy industry
,
Italy
,
price of energy
,
structural adjustment
,
tax collection
Author
Autorių tarnyba (-os):
European Parliament
;
Provisional data
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