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Case C-142/24, Familienstiftung: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 23 February 2024 - Familienstiftung v Finanzamt Köln-West
- CELEX number:
- 62024CN0142
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 23/02/2024
Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)
- CELEX number:
- 62022CA0472
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/11/2023
Case C-670/21, BA (Inheritance — Public housing policy in the European Union): Judgment of the Court (First Chamber) of 12 October 2023 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — BA v Finanzamt X (Reference for a preliminary ruling — Taxation — Free movement of capital — Articles 63 to 65 TFEU — Inheritance tax — Movement of capital between Member States and third countries — Immovable property located in a third country — More favourable tax treatment for immovable property located in a Member State or in a State which is party to the Agreement on the European Economic Area — Restriction — Justification — Housing policy — Effectiveness of fiscal supervision)
- CELEX number:
- 62021CA0670
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 12/10/2023
Case C-394/20: Judgment of the Court (Fifth Chamber) of 21 December 2021 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — XY v Finanzamt V (Reference for a preliminary ruling — Free movement of capital — Articles 63 and 65 TFEU — National legislation on inheritance tax — Immovable property situated in a Member State — Limited tax liability — Different treatment of residents and non-residents — Right to an allowance on the taxable value — Proportionate reduction in the case of limited tax liability — Liabilities under reserved portions — No deduction in the case of limited tax liability)
- CELEX number:
- 62020CA0394
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/12/2021
- Number of pages:
- 2
Case C-670/21: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 9 November 2021 — BA v Finanzamt X
- CELEX number:
- 62021CN0670
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 09/11/2021
- Number of pages:
- 1
Case C-707/20: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 30 December 2020 — Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs
- CELEX number:
- 62020CN0707
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/12/2020
- Number of pages:
- 2
Case C-443/19: Judgment of the Court (Eighth Chamber) of 6 October 2020 (request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco — Spain) — Vodafone España SAU v Diputación Foral de Gipuzkoa (Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/20/EC — Article 13 — Fee for rights of use for radio frequencies — Sectoral national legislation subjecting the allocation of public radio frequencies to a charge — National legislation subjecting the grant of administrative concessions on public assets to a tax on the transfer of assets)
- CELEX number:
- 62019CA0443
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 06/10/2020
- Number of pages:
- 2
Case C-394/20: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 August 2020 — XY v Finanzamt V
- CELEX number:
- 62020CN0394
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 18/08/2020
- Number of pages:
- 1
Case C-725/18: Judgment of the Court (Seventh Chamber) of 30 January 2020 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Anton van Zantbeek VOF v Ministerraad (Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Freedom to provide services — Tax on stock exchange transactions concluded or executed in a Member State — Difference in treatment to the detriment of recipients of services using non-resident professional intermediaries — Restriction — Justification)
- CELEX number:
- 62018CA0725
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/01/2020
- Number of pages:
- 2
Case C-443/19: Request for a preliminary ruling from the Tribunal Superior de Justicia del País Vasco (Spain) lodged on 7 June 2019 — Vodafone España S.A.U. v Diputación Foral de Guipúzcoa
- CELEX number:
- 62019CN0443
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 07/06/2019
- Number of pages:
- 2
Domain: All, EUROVOC descriptor: capital transfer tax, Search language: English