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Judgment of the Court (Fourth Chamber) of 3 December 2009.
Yaesu Europe BV v Bundeszentralamt für Steuern.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Eighth VAT Directive - Arrangements for the refund of VAT to taxable persons not established in the territory of the country - Annex A - Application for a refund - Meaning of ‘signature’ of that application - National legislation requiring the personal signature of the taxable person, or of the statutory representative of that person, and ruling out signature by an agent.
Case C-433/08.

ECLI identifier: ECLI:EU:C:2009:750

CELEX number:
62008CJ0433
Form:
Judgment
Author:
Court of Justice
Date of document:
03/12/2009

Judgment of the Court (Fourth Chamber) of 19 November 2009.
Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Interpretation of Articles 13B(g) and 4(3)(a) - Supply of land occupied by a partly demolished building in place of which a new building is to be constructed - VAT Exemption.
Case C-461/08.

ECLI identifier: ECLI:EU:C:2009:722

CELEX number:
62008CJ0461
Form:
Judgment
Author:
Court of Justice
Date of document:
19/11/2009

Judgment of the Court (Third Chamber) of 12 November 2009.
Commission of the European Communities v Kingdom of Spain.
Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2 and Article 4(1), (2) and (5) - Harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment - Taxable persons - Activities or operations carried out by 'registradores de la propiedad' (land registrars) acting as settlement agents in charge of settlement offices of a mortgage district - Economic activities - Activity carried out independently - Public-law bodies carrying out activities in connection with their public duties - Infringement of Community law attributable to a national court.
Case C-154/08.

ECLI identifier: ECLI:EU:C:2009:695

CELEX number:
62008CJ0154
Form:
Judgment
Author:
Court of Justice
Date of document:
12/11/2009

Judgment of the Court (Sixth Chamber) of 12 November 2009.
Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu.
Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.
Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules.
Case C-441/08.

ECLI identifier: ECLI:EU:C:2009:698

CELEX number:
62008CJ0441
Form:
Judgment
Author:
Court of Justice
Date of document:
12/11/2009

Judgment of the Court (Third Chamber) of 29 October 2009.
Skatteverket v AB SKF.
Reference for a preliminary ruling: Regeringsrätten - Sweden.
Sixth VAT Directive - Articles 2, 4, 13B(d)(5) and 17 - Directive 2006/112/EC - Articles 2, 9, 135(1)(f) and 168 - Disposal by a parent company of a subsidiary and of its holding in a controlled company - Scope of VAT - Exemption - Supplies of services acquired as part of share disposal transactions - Deductibility of VAT.
Case C-29/08.

ECLI identifier: ECLI:EU:C:2009:665

CELEX number:
62008CJ0029
Form:
Judgment
Author:
Court of Justice
Date of document:
29/10/2009

Judgment of the Court (Third Chamber) of 29 October 2009.
Commission of the European Communities v Republic of Finland.
Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2(1) and Article 4(1) and (2) - Meaning of ‘economic activities’ - Public legal aid offices - Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient - Meaning of ‘direct link’ between the service rendered and the consideration received.
Case C-246/08.

ECLI identifier: ECLI:EU:C:2009:671

CELEX number:
62008CJ0246
Form:
Judgment
Author:
Court of Justice
Date of document:
29/10/2009

Judgment of the Court (Fourth Chamber) of 29 October 2009.
NCC Construction Danmark A/S v Skatteministeriet.
Reference for a preliminary ruling: Østre Landsret - Denmark.
Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.
Case C-174/08.

ECLI identifier: ECLI:EU:C:2009:669

CELEX number:
62008CJ0174
Form:
Judgment
Author:
Court of Justice
Date of document:
29/10/2009

Judgment of the Court (Fourth Chamber) of 22 October 2009.
Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 9(2)(e), fifth indent, and 13B(a), (c) and (d)(2) and (3) - Insurance and reinsurance transactions - Concept - Transfer of a portfolio of life reinsurance contracts, for consideration, to a person established in a third country - Determination of the place of that transfer - Exemptions.
Case C-242/08.

ECLI identifier: ECLI:EU:C:2009:647

CELEX number:
62008CJ0242
Form:
Judgment
Author:
Court of Justice
Date of document:
22/10/2009

Order of the Court (Seventh Chamber) of 9 July 2009.
Régie communale autonome du stade Luc Varenne v Belgian State.
Reference for a preliminary ruling: Tribunal de première instance de Mons - Belgium.
First subparagraph of Article 104(3) of the Rules of Procedure - Sixth VAT Directive - Article 10(1) and (2) - Recovery of tax improperly deducted - Starting point of the limitation period.
Case C-483/08.

ECLI identifier: ECLI:EU:C:2009:446

CELEX number:
62008CO0483
Form:
Order
Author:
Court of Justice
Date of document:
09/07/2009

Judgment of the Court (Second Chamber) of 6 October 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.

ECLI identifier: ECLI:EU:C:2009:619

CELEX number:
62008CJ0267
Form:
Judgment
Author:
Court of Justice
Date of document:
06/10/2009
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Domain: All, Case-Law directory code, 2nd level: EEC/EC - Tax provisions * Tax provisions, Search language: English