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Judgment of the Court (Fifth Chamber) of 8 July 1986.
Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach - Mitte.
Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany.
Turnover tax - 'Bauherrenmodell' (a co-proprietors' building scheme).
Case 73/85.
ECLI identifier: ECLI:EU:C:1986:295
- CELEX number:
- 61985CJ0073
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 08/07/1986
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
Judgment of the Court (Fourth Chamber) of 21 May 1985.
Staatssecretaris van Financiën v Gaston Schul Douane-Expediteur BV.
Reference for a preliminary ruling: Hoge Raad - Netherlands.
Turnover tax on the importation of goods supplied by private persons.
Case 47/84.
ECLI identifier: ECLI:EU:C:1985:216
- CELEX number:
- 61984CJ0047
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 21/05/1985
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 28 September 2006.
Commission of the European Communities v Republic of Austria.
Failure of a Member State to fulfil obligations - Sixth VAT Directive - International transport undertakings established in another Member State - Annual turnover in Austria EUR 22 000 or less - Simplified procedures for charging and collecting the VAT.
Case C-128/05.
ECLI identifier: ECLI:EU:C:2006:612
- CELEX number:
- 62005CJ0128
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 28/09/2006
Judgment of the Court (Fifth Chamber) of 4 October 2001.
Stichting ‘Good Wonen’ v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT Directive - Power of a Member State to treat certain rights in rem in immovable property as tangible property capable of supply - Restriction of the exercise of that power to cases where the price of the right in rem is at least equal to the economic value of the property concerned - Letting and leasing of immovable property - Exemptions.
Case C-326/99.
ECLI identifier: ECLI:EU:C:2001:506
- CELEX number:
- 61999CJ0326
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 04/10/2001
Judgment of the Court (Sixth Chamber) of 8 June 2000.
Finanzamt Goslar v Brigitte Breitsohl.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Turnover taxes - Common system of value added tax - Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC - Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination - Supplies of buildings and the land on which they stand - Whether possible to limit the option for tax to buildings only, thereby excluding the land.
Case C-400/98.
ECLI identifier: ECLI:EU:C:2000:304
- CELEX number:
- 61998CJ0400
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 08/06/2000
Judgment of the Court (First Chamber) of 23 January 1986.
G. Bergeres - Becque v Chef de service interrégional des douanes.
Reference for a preliminary ruling: Tribunal d'instance de Bordeaux - France.
Turnover tax on the importation of goods by private persons.
Case 39/85.
ECLI identifier: ECLI:EU:C:1986:36
- CELEX number:
- 61985CJ0039
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 23/01/1986
Judgment of the Court of 27 February 1980.
Commission of the European Communities v French Republic.
Tax arrangements applicable to spirits.
Case 168/78.
ECLI identifier: ECLI:EU:C:1980:51
- CELEX number:
- 61978CJ0168
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 27/02/1980
Judgment of the Court of 27 February 1980.
Commission of the European Communities v Kingdom of Denmark.
Tax arrangements applicable to spirits.
Case 171/78.
ECLI identifier: ECLI:EU:C:1980:54
- CELEX number:
- 61978CJ0171
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 27/02/1980
Domain: All, Case-Law directory code, 2nd level: Tax provisions, Search language: English