Search Results

Judgment of the Court (Third Chamber) of 27 October 2011.
Finanzamt Essen-NordOst v GFKL Financial Services AG.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 2(1) and 4 - Scope - Concepts of ‘supply of services effected for consideration’ and ‘economic activity’ - Sale of defaulted debts - Sale price lower than the face value of those debts - Assumption of responsibility by the purchaser for the recovery of those debts and for the risk of defaulting debtors.
Case C-93/10.

European Court Reports 2011 I-10791

ECLI identifier: ECLI:EU:C:2011:700

Judgment of the Court (Fifth Chamber) of 29 April 2004.
Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública.
Reference for a preliminary ruling: Tribunal Central Administrativo - Portugal.
Sixth VAT Directive - Articles 2, 4(2), 13B(d) and 19(2) - Meaning of 'economic activities' - Meaning of 'incidental financial transactions' - Services effected for consideration.
Case C-77/01.

European Court Reports 2004 I-04295

ECLI identifier: ECLI:EU:C:2004:243

Judgment of the Court (Fifth Chamber) of 12 May 2016.
Gemeente Borsele v Staatssecretaris van Financiën and Staatssecretaris van Financiën v Gemeente Borsele.
Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2(1)(c) and 9(1) — Taxable persons — Economic activities — Definition — Transport of schoolchildren.
Case C-520/14.

Court reports – general

ECLI identifier: ECLI:EU:C:2016:334

Opinion of Mr Advocate General Poiares Maduro delivered on 9 July 2009.
SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.
Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.
VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.
Case C-267/08.

European Court Reports 2009 I-09781

ECLI identifier: ECLI:EU:C:2009:441

Judgment of the Court (Fourth Chamber) of 8 February 2007.
Investrand BV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Article 17(2) - Right to deduct - Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT.
Case C-435/05.

European Court Reports 2007 I-01315

ECLI identifier: ECLI:EU:C:2007:87

Judgment of the Court (Sixth Chamber) of 26 June 2003.
Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Value added tax - Sixth Directive 77/388/EEC - Field of application - Factoring - Factoring company purchasing debts and assuming the risk of the debtors' default.
Case C-305/01.

European Court Reports 2003 I-06729

ECLI identifier: ECLI:EU:C:2003:377

Judgment of the Court (Third Chamber) of 19 April 2007.
Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel.
Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.
Sixth VAT Directive - Exemptions - Article 13B(d)(2) - Concept of assumption of obligations - Assumption of the obligation to renovate a property - Refusal of exemption.
Case C-455/05.

European Court Reports 2007 I-03225

ECLI identifier: ECLI:EU:C:2007:232

Judgment of the Court (Sixth Chamber), 5 July 2012.
DTZ Zadelhoff vof v Staatssecretaris van Financiën.
Reference for a preliminary ruling from the Hoge Raad der Nederlanden.
Sixth VAT Directive — Articles 5(3)(c) and 13B(d)(5) — Negotiation of a transaction involving the transfer of company shares — Transaction which also entails the transfer of the ownership of immovable property held by such companies — Exemption.
Case C‑259/11.

Court reports – general

ECLI identifier: ECLI:EU:C:2012:423

Judgment of the Court (Eighth Chamber) of 17 December 2020.
FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.
Request for a preliminary ruling from the Upravni sud u Zagrebu.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(b) and (d) – Definitions of ‘granting of credit’ and ‘other negotiable instruments’ – Complex transactions – Principal supply – Provision of funds in return for payment – Transfer of a bill of exchange to a factoring company and the money obtained to the issuer of the bill of exchange.
Case C-801/19.

ECLI identifier: ECLI:EU:C:2020:1049

Judgment of the Court (Grand Chamber) of 21 February 2006.
University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.
Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.
Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.
Case C-223/03.

European Court Reports 2006 I-01751

ECLI identifier: ECLI:EU:C:2006:124