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DRUŽBENA IN SOCIALNA VPRAŠANJA
ENERGETIKA
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GEOGRAFIJA
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Case C-842/19: Action brought on 19 November 2019 — European Commission v Kingdom of Belgium
Objavljeno: 2019-11-19
Področje
basis of tax assessment
,
free movement of capital
,
infringement procedure (EU)
,
property leasing
,
sanction (EU)
Author
Korporativni avtor/ji:
Court of Justice
(
Sodišče Evropske unije
)
Pravo EU
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Stalna povezava
Case C-94/19: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 6 February 2019 — San Domenico Vetraria SpA v Agenzia delle Entrate
Objavljeno: 2019-02-06
Področje
basis of tax assessment
,
parent company
,
provision of services
,
staff
,
subsidiary
,
VAT
Author
Korporativni avtor/ji:
Court of Justice
(
Sodišče Evropske unije
)
Pravo EU
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HTML
Stalna povezava
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)
Objavljeno: 2019-01-24
Področje
basis of tax assessment
,
branch
,
dual-use good
,
expenditure
,
goods and services
,
tax exemption
,
tax relief
,
VAT
Author
Korporativni avtor/ji:
Court of Justice
(
Sodišče Evropske unije
)
Pravo EU
PDF
HTML
Stalna povezava
Council Implementing Decision (EU) 2018/1492 of 2 October 2018 authorising the Republic of Latvia to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Objavljeno: 2018-10-02
Področje
basis of tax assessment
,
derogation from EU law
,
ferrous metal
,
Latvia
,
non-ferrous metal
,
supply
,
VAT
Author
Korporativni avtor/ji:
Council of the European Union
Pravo EU
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Stalna povezava
Judgment of the Court of 13 September 2017 in Case E-15/16 — Yara International ASA v The Norwegian Government (Freedom of establishment — Articles 31 and 34 EEA — Necessity — National rules on intra-group contributions — Balanced allocation of taxation powers — Final loss exception — Risk of tax avoidance — Wholly artificial arrangement — Prohibition of abuse of rights)
Objavljeno: 2017-09-13
Področje
basis of tax assessment
,
EFTA
,
loss
,
national law
,
Norway
,
profit
,
right of establishment
,
subsidiary
,
tax avoidance
,
taxable income
Author
Korporativni avtor/ji:
EFTA Court
(
Evropsko združenje za prosto trgovino
)
Pravo EU
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HTML
Stalna povezava
Case C-398/20: Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství
Objavljeno: 2020-08-20
Področje
basis of tax assessment
,
claim
,
financial solvency
,
supply
,
taxpayer
,
VAT
Author
Korporativni avtor/ji:
Court of Justice
(
Sodišče Evropske unije
)
Pravo EU
PDF
HTML
Stalna povezava
State aid — Belgium — State aid SA.53965 (2019/NN) — Excess profit exemption granted to BASF — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European UnionText with EEA relevance.
Objavljeno: 2019-09-16
Področje
basis of tax assessment
,
Belgium
,
control of State aid
,
corporation tax
,
equal treatment
,
multinational enterprise
,
profit
,
reimbursement of aid
,
State aid
,
tax exemption
Author
Korporativni avtor/ji:
Directorate-General for Competition
(
Evropska komisija
)
;
European Commission
Pravo EU
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HTML
Stalna povezava
State aid — Belgium — State aid SA.53982 (2019/NN) — Excess profit exemption granted to Ontex BVBA — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European UnionText with EEA relevance.
Objavljeno: 2019-09-16
Področje
basis of tax assessment
,
Belgium
,
control of State aid
,
corporation tax
,
equal treatment
,
multinational enterprise
,
profit
,
reimbursement of aid
,
State aid
,
tax exemption
Author
Korporativni avtor/ji:
Directorate-General for Competition
(
Evropska komisija
)
;
European Commission
Pravo EU
PDF
HTML
Stalna povezava
State aid — Belgium — State aid SA.53984 (2019/NN) — Excess profit exemption granted to Belgacom International Carrier — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European UnionText with EEA relevance.
Objavljeno: 2019-09-16
Področje
basis of tax assessment
,
Belgium
,
control of State aid
,
corporation tax
,
equal treatment
,
multinational enterprise
,
profit
,
reimbursement of aid
,
State aid
,
tax exemption
Author
Korporativni avtor/ji:
Directorate-General for Competition
(
Evropska komisija
)
;
European Commission
Pravo EU
PDF
HTML
Stalna povezava
State aid — Belgium — State aid SA.54001 (2019/NN) — Excess profit exemption granted to CHEP Equipment Pooling — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European UnionText with EEA relevance.
Objavljeno: 2019-09-16
Področje
basis of tax assessment
,
Belgium
,
control of State aid
,
corporation tax
,
equal treatment
,
multinational enterprise
,
profit
,
reimbursement of aid
,
State aid
,
tax exemption
Author
Korporativni avtor/ji:
Directorate-General for Competition
(
Evropska komisija
)
;
European Commission
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