EUR-Lex Search results
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
You are here
Search Results
Judgment of the Court (Second Chamber) of 15 January 2009.
K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy.
Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.
VAT - Irregularities in the tax declaration submitted by a taxable person - Additional tax.
Case C-502/07.
ECLI identifier: ECLI:EU:C:2009:11
- CELEX number:
- 62007CJ0502
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/01/2009
Judgment of the Court (Fourth Chamber) of 12 June 2008.
Commission of the European Communities v Portuguese Republic.
Failure of a Member State to fulfil its obligations - Admissibility - Res judicata - Sixth VAT Directive - Article 4(5), first subparagraph, Article 12 (3)(a) and Article 28(2)(e).
Case C-462/05.
ECLI identifier: ECLI:EU:C:2008:337
- CELEX number:
- 62005CJ0462
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 12/06/2008
Judgment of the Court (Third Chamber) of 10 April 2008.
Marks & Spencer plc v Commissioners of Customs & Excise.
Reference for a preliminary ruling: House of Lords - United Kingdom.
Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment.
Case C-309/06.
ECLI identifier: ECLI:EU:C:2008:211
- CELEX number:
- 62006CJ0309
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 10/04/2008
Judgment of the Court (First Chamber) of 18 December 2007.
Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie.
Reference for a preliminary ruling: Tribunal administratif de Lyon - France.
Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption.
Case C-368/06.
ECLI identifier: ECLI:EU:C:2007:819
- CELEX number:
- 62006CJ0368
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 18/12/2007
Judgment of the Court (First Chamber) of 6 July 2006.
Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.
Sixth VAT Directive - Article 28 - Exemption with refund of the tax paid - Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate - Residential caravans - Single supply.
Case C-251/05.
ECLI identifier: ECLI:EU:C:2006:451
- CELEX number:
- 62005CJ0251
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 06/07/2006
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.
ECLI identifier: ECLI:EU:C:2006:407
- CELEX number:
- 62004CJ0494
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/06/2006
Judgment of the Court (Third Chamber) of 14 July 2005.
British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.
Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium.
Sixth VAT Directive -Articles 2 and 27(5) - Turnover tax - Scope - Chargeable event and taxable amount - Supply of goods for consideration - Theft of goods from a tax warehouse.
Case C-435/03.
ECLI identifier: ECLI:EU:C:2005:464
- CELEX number:
- 62003CJ0435
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 14/07/2005
Judgment of the Court (Fifth Chamber) of 19 September 2000.
Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).
References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.
VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.
Joined cases C-177/99 and C-181/99.
ECLI identifier: ECLI:EU:C:2000:470
- CELEX number:
- 61999CJ0177
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 19/09/2000
Judgment of the Court (Fifth Chamber) of 29 May 1997.
Finanzamt Bergisch Gladbach v Werner Skripalle.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply.
Case C-63/96.
ECLI identifier: ECLI:EU:C:1997:263
- CELEX number:
- 61996CJ0063
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/05/1997
Domain: All, Case-Law directory code, 5th level: National derogations, Search language: English