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There are 33,137 results that match your search.33,137 results
  • Commission v Greece
    Failure to fulfil obligations – Infringement of Article 90 EC and Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one member state from another – Temporary use in Greek territory of vehicles registered in another member state – Application of customs provisions applicable to vehicles originating in non-member countries.
    September 13 2006
  • Centro di Musicologia Walter Stauffer v Finanzamt Munchen fur Korperschaften
    Free movement of capital – Corporation tax – Exemption of rental income – Residence qualification – Charitable foundation governed by private law.
    September 13 2006
  • Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut
    Sixth VAT Directive – Article 11A(1)(c) – Use of property forming part of the assets of a business for private purposes by a taxable person – Treatment of that use as a supply of services for consideration – Determination of the taxable amount – Definition of full cost to the taxable person of providing those services.
    September 13 2006
  • Aktiebolaget NN v Skatteverket
    VAT – Supply and installation of an undersea fibre-optic cable between two member states separated by international waters – Classification of the taxable transaction – Place of that transaction.
    September 13 2006
  • Société thermale d’Eugénie-les-Bains v Ministère de l’Économie, des Finances et de l’Industrie
    VAT – Scope – Deposits paid, in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation – Classification.
    September 12 2006
  • Oy AA
    Freedom of establishment – Corporation tax – Different treatment of transfers to national and foreign parent companies – Cohesion of the tax system – Balanced allocation of the power to impose taxes.
    September 11 2006
  • Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue
    Freedom of establishment – Law on controlled foreign companies (CFCs) – Inclusion of the profits of controlled foreign companies in the tax base of the parent company.
    September 11 2006
  • N v Inspecteur van de Belastingdienst Oost/kantoor Almelo
    Freedom of movement for persons; Article 18 EC; Freedom of establishment; Article 43 EC; Direct taxation; Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State; exit taxes; the Netherlands' exit tax regime;
    September 06 2006
  • Hutchison 3G UK Ltd and others v Commissioners of Customs & Excise
    Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS/IMT-2000].
    September 06 2006
  • T-Mobile Austria GmbH and others v Austria
    Sixth VAT Directive – Definition of economic activity – Bodies governed by public law as taxable persons – Auction of licences to use frequencies for third‑generation telecommunications services [UMTS] and for GSM-DCS-1800 and TETRA.
    September 06 2006
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