Judgment of the Court (Third Chamber) of 19 November 2009.
Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu.
Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Poznaniu - Poland.
Income tax legislation - Right to deduct social security contributions from the basis of assessment for tax - Right to a tax reduction on the basis of health insurance contributions paid - Refusal where contributions are paid in a Member State other than the State of taxation - Whether compatible with Articles 43 EC and 49 EC - Judgment of the national constitutional court - Unconstitutionality of provisions of national law - Deferral of the date on which those provisions are to lose their binding force - Primacy of Community law - Implications for the national court.
European Court Reports 2009 Page I-11049
Judgment of the Court (Fourth Chamber) of 22 October 2009.
Commission of the European Communities v Portuguese Republic.
Failure of a Member State to fulfil obligations - Freedom of establishment - Directive 96/96/EC - National legislation - Restrictive conditions for access to the activity of vehicle inspection - Article 45 EC - Activities connected with the exercise of official authority - Road safety - Proportionality.
European Court reports 2009 Page I-10219
Judgment of the Court (Third Chamber) of 15 October 2009.
Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften.
Reference for a preliminary ruling: Finanzgericht Baden-Württemberg - Germany.
Free movement of capital - Immovable property - Income tax - Deductibility of rental losses from the taxable income of a person liable to tax - Application of the decreasing-balance method of depreciation to the costs of acquisition or construction - More favourable tax treatment confined to immovable property situated on the national territory.
European Court reports 2009 Page I-09807
Judgment of the Court (First Chamber) of 1 October 2009.
Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.
Reference for a preliminary ruling: Finanzgericht Köln - Germany.
Free movement of capital - Profits distributed to a parent company exempt from withholding tax in the Member State of the subsidiary - Concept of ‘company of a Member State’ - ‘Société par actions simplifiée’ under French law.
European Court reports 2009 Page I-09225
Judgment of the Court (First Chamber) of 17 September 2009.
Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Freedom of establishment and free movement of capital - Corporation tax - Acquisition of shares in a capital company - Conditions for taking into account, when determining the acquirer’s tax base, the reduction in value of the shares resulting from the dividend distribution.
European Court reports 2009 Page I-08591
Judgment of the Court (Third Chamber) of 10 September 2009.
Sea Srl v Comune di Ponte Nossa.
Reference for a preliminary ruling: Tribunale amministrativo regionale per la Lombardia - Italy.
Public procurement - Award procedures - Contract relating to a service for the collection, transport and disposal of urban waste - Awarded without any call for tenders - Awarded to a company limited by shares whose capital is wholly owned by public bodies but under whose statutes a private capital holding is possible.
European Court reports 2009 Page I-08127
Judgment of the Court (First Chamber) of 18 June 2009.
Proceedings brought by Aberdeen Property Fininvest Alpha Oy.
Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.
Freedom of establishment - Directive 90/435/EEC - Corporation tax - Distribution of dividends - Withholding tax charged on dividends paid to non-resident companies other than companies within the meaning of that directive - Exemption for dividends paid to resident companies.
European Court reports 2009 Page I-05145
Order of the Court (Fifth Chamber) of 4 June 2009.
Belgische Staat v KBC Bank NV (C-439/07) and Beleggen, Risicokapitaal, Beheer NV v Belgische Staat (C-499/07).
References for a preliminary ruling: Hof van Beroep te Brussel and Rechtbank van eerste aanleg te Brugge - Belgium.
Article 104(3), first subparagraph, of the Rules of Procedure - Articles 43 EC and 56 EC - Directive 90/435/EEC -Article 4(1) -National legislation designed to prevent double taxation of distributed profits - Deduction of the amount of dividends received from a parent company's basis of assessment only in so far as it has made taxable profits.
Joined cases C-439/07 and C-499/07.
European Court reports 2009 Page I-04409
Judgment of the Court (Third Chamber) of 23 April 2009.
Commission of the European Communities v Hellenic Republic.
Failure of a Member State to fulfil obligations - Freedom of establishment - Free movement of capital - Direct taxation - Taxation of dividends from shares in companies - Rate of taxation for partnerships.
European Court Reports 2009 Page I-00062*
Judgment of the Court (Third Chamber) of 26 March 2009.
Commission of the European Communities v Italian Republic.
Failure of a Member State to fulfil obligations -Articles 43 EC and 56 EC - Articles of association of privatised undertakings - Criteria for the exercise of certain special powers held by the State.
European Court reports 2009 Page I-02291