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Domain: All, Subject matter: Taxation, Date of document: 2020, Search language: English
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Council Implementing Decision (EU) 2020/1436 of 12 October 2020 authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC

In force

CELEX number:
32020D1436
Author:
Council of the European Union
Date of document:
07/10/2020; Date of adoption

Judgment of the Court (Eighth Chamber) of 8 October 2020.
Finanzamt D v E.
Request for a preliminary ruling from the Bundesfinanzhof.
Case C-657/19.

ECLI identifier: ECLI:EU:C:2020:811

CELEX number:
62019CJ0657
Author:
Court of Justice
Date of document:
08/10/2020

The EU list of non-cooperative jurisdictions for tax purposes — Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 2020 2020/C 331/03

CELEX number:
52020XG1007(01)
Author:
Council of the European Union
Date of document:
07/10/2020; Date of publication

Judgment of the Court (Grand Chamber) of 6 October 2020.
État luxembourgeois v B and Others.
Requests for a preliminary ruling from the Cour administrative.
References for a preliminary ruling – Directive 2011/16/EU – Administrative cooperation in the field of taxation – Articles 1 and 5 – Decision ordering that information be provided to the competent authority of a Member State, acting in response to a request for exchange of information from the competent authority of another Member State – Person holding information which the competent authority of the first Member State is ordering be provided – Taxpayer concerned by the investigation giving rise to the request from the competent authority of the second Member State – Third parties with whom that taxpayer maintains legal, banking, financial or, more broadly, economic relations – Judicial protection – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy – Article 52(1) – Limitation – Legal basis – Respect for the essence of the right to an effective remedy – Existence of a remedy enabling the individuals in question to obtain an effective review of all the relevant issues of fact and of law, as well as effective judicial protection of the rights guaranteed to them by EU law – Objective of general interest recognised by the Union – Combating international tax evasion and tax avoidance – Proportionality – Whether the information referred to in the information order is ‘foreseeably relevant’ – Judicial review – Scope – Personal, temporal and material factors to be taken into consideration.
Joined Cases C-245/19 and C-246/19.

ECLI identifier: ECLI:EU:C:2020:795

CELEX number:
62019CJ0245
Author:
Court of Justice
Date of document:
06/10/2020
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