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Domain: All, EUROVOC descriptor: tax harmonisation, Form: Judicial information, Search language: English
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Case C-269/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 June 2020 — Finanzamt T v S

CELEX number:
62020CN0269
Author:
Court of Justice
Date of document:
18/06/2020

Case C-276/19: Judgment of the Court (First Chamber) of 14 May 2020 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Common system of value added tax (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified)

CELEX number:
62019CA0276
Author:
Court of Justice
Date of document:
14/05/2020

Case C-458/18: Judgment of the Court (Fifth Chamber) of 2 April 2020 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘GVC Services (Bulgaria)’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 2011/96/EU — Article 2(a)(i) and (iii), and Annex I, Part A(ab) and the last indent of Part B — Concepts of ‘companies incorporated under United Kingdom law’ and ‘United Kingdom corporation tax’ — Companies registered in Gibraltar which are subject to corporation tax there)

CELEX number:
62018CA0458
Author:
Court of Justice
Date of document:
02/04/2020

Case C-856/19: Action brought on 25 November 2019 — European Commission v Hungary

CELEX number:
62019CN0856
Author:
Court of Justice
Date of document:
25/11/2019

Case C-745/18: Order of the President of the Court of 21 June 2019 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — JA v Skarb Państwa — Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

CELEX number:
62018CB0745
Author:
Court of Justice
Date of document:
21/06/2019

Case C-388/18: Judgment of the Court (Tenth Chamber) of 29 July 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt A v B (Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Directive 2006/112/EC — Common system of value added tax (VAT) — Point 1 of the first sentence of Article 288 and Article 315 — Special scheme for small undertakings — Special arrangements for taxable dealers — Taxable dealer falling under the margin scheme — Annual turnover determining whether the special scheme for small undertakings is applicable — Margin or amounts received)

CELEX number:
62018CA0388
Author:
Court of Justice
Date of document:
29/07/2019

Case C-91/18: Judgment of the Court (Seventh Chamber) of 11 July 2019 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Excise duties on alcohol and alcoholic beverages — Article 110 TFEU — Directive 92/83/EEC — Directive 92/84/EEC — Regulation (EC) No 110/2008 — Application of a lower rate of duty to the manufacture of national products ‘tsipouro’ and ‘tsikoudia’)

CELEX number:
62018CA0091
Author:
Court of Justice
Date of document:
11/07/2019

Case C-745/18: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

CELEX number:
62018CN0745
Author:
Court of Justice
Date of document:
27/11/2018

Case T-516/18: Action brought on 30 August 2018 — Luxembourg v Commission

CELEX number:
62018TN0516
Author:
General Court
Date of document:
30/08/2018

Case C-475/17: Judgment of the Court (Seventh Chamber) of 7 August 2018 (request for a preliminary ruling from the Riigikohus — Estonia) — Viking Motors AS and Others v Tallinna linn, Maksu- ja Tolliamet (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 401 — Domestic taxes which can be characterised as turnover taxes — Prohibition — Concept of ‘turnover tax’ — Local sales tax — Essential characteristics of VAT — None)

CELEX number:
62017CA0475
Author:
Court of Justice
Date of document:
07/08/2018
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