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Proposal for a COUNCIL REGULATION (ECSC, EEC, EURATOM) amending and extending the term of validity of Regulation (EEC, EURATOM, ECSC) No 2892/77 implementing in respect of own resources accruing from Value Added Tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (submitted to the Council by the Commission)

COM/1982/0412 final

Opinion of Advocate General Kokott delivered on 13 September 2012.
Grattan plc v The Commissioners of Her Majesty's Revenue & Customs.
Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom.
Taxation - VAT - Second Directive 67/228/EEC - Article 8(a) - Sixth Directive 77/388/EEC - Supply of goods - Basis of assessment - Commission paid by a mail order company to its agent - Purchases by third-party customers - Price reduction after the chargeable event - Direct effect.
Case C-310/11.

Court reports – general

ECLI identifier: ECLI:EU:C:2012:568

Opinion of Advocate General Sharpston delivered on 23 October 2008.
Danfoss A/S and AstraZeneca A/S v Skatteministeriet.
Reference for a preliminary ruling: Vestre Landsret - Denmark.
Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.
Case C-371/07.

European Court Reports 2008 I-09549

ECLI identifier: ECLI:EU:C:2008:590

Judgment of the Court (Fourth Chamber) of 11 December 2008.
Danfoss A/S and AstraZeneca A/S v Skatteministeriet.
Reference for a preliminary ruling: Vestre Landsret - Denmark.
Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.
Case C-371/07.

European Court Reports 2008 I-09549

ECLI identifier: ECLI:EU:C:2008:711

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

OJ L 347, 11/12/2006, p. 1–118 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)
This document has been published in a special edition(s) ( BG, RO, HR)

OJ L 347, 11/12/2006, p. 1–118

Latest consolidated version:

01/01/2024

Judgment of the Court (Third Chamber) of 15 June 2006.
Heintz van Landewijck SARL v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duty - Tax stamps - Sixth VAT Directive - Articles 2 and 27 - Disappearance of excise stamps.
Case C-494/04.

European Court Reports 2006 I-05381

ECLI identifier: ECLI:EU:C:2006:407

Opinion of Mr Advocate General Poiares Maduro delivered on 16 February 2006.
Heintz van Landewijck SARL v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duty - Tax stamps - Sixth VAT Directive - Articles 2 and 27 - Disappearance of excise stamps.
Case C-494/04.

European Court Reports 2006 I-05381

ECLI identifier: ECLI:EU:C:2006:110

Opinion of Mr Advocate General Jacobs delivered on 2 March 1989.
Heinz Kühne v Finanzamt München III.
Reference for a preliminary ruling: Finanzgericht München - Germany.
VAT - Taxation of private use of a business car purchased second-hand where the residual portion of VAT was not deductible.
Case 50/88.

European Court Reports 1989 -01925

ECLI identifier: ECLI:EU:C:1989:109

Judgment of the Court (Sixth Chamber) of 14 July 1988.
Gerd Weissgerber v Finanzamt Neustadt/Weinstraße.
Reference for a preliminary ruling: Finanzgericht Rheinland-Pfalz - Germany.
Effect of directives - Exemption from VAT - Passing on of VAT.
Case 207/87.

European Court Reports 1988 -04433

ECLI identifier: ECLI:EU:C:1988:409

Opinion of Mr Advocate General Lenz delivered on 14 June 1988.
Gerd Weissgerber v Finanzamt Neustadt/Weinstraße.
Reference for a preliminary ruling: Finanzgericht Rheinland-Pfalz - Germany.
Effect of directives - Exemption from VAT - Passing on of VAT.
Case 207/87.

European Court Reports 1988 -04433

ECLI identifier: ECLI:EU:C:1988:304