Court of Justice of the European Communities

from December 21, 1954
Last case: October 15, 2009

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November 23, 2006

Judgments nº C-5/05 of Court of Justice of the European Communities, of November 23, 2006

Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination

October 26, 2006

Commission v Portugal

Failure of a Member State to fulfil obligations - Tax legislation - Conditions for exemption of capital gains arising on the transfer for valuable consideration of real property - Articles 18 EC, 39 EC and 43 EC - Articles 28 and 31 of the Agreement establishing the European Economic Area - Cohesion of the tax system - Housing policy

October 05, 2006

Judgments nº C-333/05 of Court of Justice of the European Communities, of October 05, 2006

Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation

Judgments nº C-290/05 of Court of Justice of the European Communities, of October 05, 2006

Internal taxation - Registration duty on motor vehicles - Used motor vehicles - Importation

October 03, 2006

Banca popolare di Cremona

Sixth VAT Directive - Article 33(1) - Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes - Definition of -turnover taxes- - Italian regional tax on productive activities

September 28, 2006

Commission v Austria

Failure of a Member State to fulfil obligations - Sixth VAT Directive - International transport undertakings established in another Member State - Annual turnover in Austria of EUR 22 000 or less - Simplified procedures for charging and collecting the VAT

September 14, 2006

Judgments nº C-181/04 of Court of Justice of the European Communities, of September 14, 2006

Sixth VAT Directive - Exemptions - Article 15(4)(a), (5) and (8) - Exemption for the chartering of sea-going vessels - Scope

Aktiebolaget NN

VAT - Supply and installation of an under-sea fibre-optic cable between two Member States separated by international waters - Classification of the taxable transaction - Place of that transaction

Stradasfalti

Sixth VAT Directive - Articles 17(7) and 29 - Right to deduct input VAT

Judgments nº C-182/04 of Court of Justice of the European Communities, of September 14, 2006

Sixth VAT Directive - Exemptions - Article 15(4)(a), (5) and (8) - Exemption for the chartering of sea-going vessels - Scope

Judgments nº C-72/05 of Court of Justice of the European Communities, of September 14, 2006

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

Judgments nº C-183/04 of Court of Justice of the European Communities, of September 14, 2006

Sixth VAT Directive - Exemptions - Article 15(4)(a), (5) and (8) - Exemption for the chartering of sea-going vessels - Scope

September 13, 2006

Soci¿t¿ thermale d\'Eug¿nie-Les-Bains

VAT - Scope - Deposits paid in the context of contracts in relation to the provision of services which are subject to VAT and retained by the provider in the event of cancellation - Classification

September 07, 2006

VDP Dental Laboratory

Sixth VAT Directive - Exemptions within the territory of the country - Supplies of dental prostheses by dentists and dental technicians - Intra-Community supply - Deduction of input tax

Hutchison 3G and Others

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]

T-Mobile Austria and Others

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

Judgments nº C-166/05 of Court of Justice of the European Communities, of September 07, 2006

Sixth VAT Directive - Place of supply for tax purposes - Article 9 - Supply of services connected with immovable property - Transmission of the fishing rights over a particular part of a stretch of water

Organon Portuguesa

Indirect taxes on the raising of capital - Directive 69/335/EEC - Disposal of shares of a limited company

January 15, 1998

Ghent Coal Terminal