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Domain: All, EUROVOC descriptor: basis of tax assessment, Date of document: 2013, Search language: English
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European Parliament resolution of 12 December 2013 on the call for a measurable and binding commitment against tax evasion and tax avoidance in the EU (2013/2963(RSP))

CELEX number:
52013IP0593
Author:
European Parliament
Date of document:
12/12/2013; Date of vote

Case C-686/13: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 27 December 2013 — X AB v Skatteverket

CELEX number:
62013CN0686
Author:
Court of Justice
Date of document:
27/12/2013

Case C-563/12: Judgment of the Court (Fifth Chamber) of 19 December 2013 (request for a preliminary ruling from the Kúria — Hungary) — BDV Hungary Trading Kft, in liquidation v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (VAT — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Article 131 — Conditions laid down by Member States — National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply)

CELEX number:
62012CA0563
Author:
Court of Justice
Date of document:
19/12/2013

Joined Cases C-618/11, C-637/11 and C-659/11: Judgment of the Court (Third Chamber) of 5 December 2013 (requests for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — TVI Televisão Independente SA v Fazenda Pública (Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax)

CELEX number:
62011CA0618
Author:
Court of Justice
Date of document:
05/12/2013

Case C-606/13: Request for a preliminary ruling from the Kammarrätten i Sundsvall (Sweden) lodged on 25 November 2013 — OKG AB v Skatteverket

CELEX number:
62013CN0606
Author:
Court of Justice
Date of document:
25/11/2013

Case C-560/13: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2013 — Finanzamt Ulm v Ingeborg Wagner-Raith as successor in title to Mrs Maria Schweier

CELEX number:
62013CN0560
Author:
Court of Justice
Date of document:
30/10/2013

Joined Cases C-249/12 and C-250/12: Judgment of the Court (Third Chamber) of 7 November 2013 (requests for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Corina-Hrisi Tulică v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor (C-249/12), Călin Ion Plavoșin v Direcția Generală a Finanțelor Publice Timiș — Serviciul Soluționare Contestații, Activitatea de Inspecție Fiscală — Serviciul de Inspecție Fiscală Timiș (C-250/12) (Taxation — VAT — Directive 2006/112/EC — Articles 73 and 78 — Immovable property transactions carried out by natural persons — Classification of those transactions as taxable — Determination of the VAT owing when the parties have made no provision for it at the time of conclusion of the contract — Question as to whether or not the vendor may recover the VAT from the purchaser — Consequences)

CELEX number:
62012CA0249
Author:
Court of Justice
Date of document:
07/11/2013

State Aid — France — State Aid No SA.14551 (2013/C) (ex 2012/MC) — Tonnage tax scheme for the benefit of maritime transport companies — Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European Union Text with EEA relevance

CELEX number:
52013XC1228(06)
Author:
European Commission
Date of document:
28/12/2013; Date of publication

Case C-440/12: Judgment of the Court (First Chamber) of 24 October 2013 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Metropol Spielstätten Unternehmergesellschaft (haftungsbeschränkt) v Finanzamt Hamburg-Bergedorf (Taxation — VAT — Betting and gaming — Legislation of a Member State under which VAT and a special tax are to be levied cumulatively on the operation of low-prize slot machines — Whether permissible — Basis of assessment — Whether the taxable person can pass on the VAT)

CELEX number:
62012CA0440
Author:
Court of Justice
Date of document:
24/10/2013

Case C-489/13: Request for a preliminary ruling from the Hof van beroep te Antwerpen (Belgium) lodged on 10 September 2013 — Ronny Verest, Gaby Gerards v Belgische Staat

CELEX number:
62013CN0489
Author:
Court of Justice
Date of document:
10/09/2013
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