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
Case C-717/19: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 27 September 2019 — Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- CELEX number:
- 62019CN0717
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 27/09/2019
- Number of pages:
- 2
Case C-389/18: Judgment of the Court (Seventh Chamber) of 19 December 2019 (request for a preliminary ruling from the Tribunal de première instance francophone de Bruxelles — Belgium) — Brussels Securities SA v État Belge (Reference for a preliminary ruling — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Prevention of double taxation — First indent of Article 4(1) — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the dividend distributed from the parent company’s tax base and the indefinite carrying forward of the surplus to the following tax years — The order in which tax deductions on profits are to be applied — Loss of a tax advantage)
- CELEX number:
- 62018CA0389
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/12/2019
- Number of pages:
- 2
Case C-855/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 November 2019 — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy
- CELEX number:
- 62019CN0855
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 22/11/2019
- Number of pages:
- 2
Case C-895/19: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland) lodged on 4 December 2019 — A. v Dyrektor Krajowej Informacji Skarbowej
- CELEX number:
- 62019CN0895
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 04/12/2019
- Number of pages:
- 1
Case C-842/19: Action brought on 19 November 2019 — European Commission v Kingdom of Belgium
- CELEX number:
- 62019CN0842
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 19/11/2019
- Number of pages:
- 2
Case C-292/19: Order of the Court (Sixth Chamber) of 24 October 2019 (request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Taxable amount — Reduction — Directive 2006/112/EEC — Article 90 — Principle of fiscal neutrality — Debt that became irrecoverable following insolvency proceedings)
- CELEX number:
- 62019CB0292
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 24/10/2019
- Number of pages:
- 1
Case C-802/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 October 2019 — Company Z v Tax Office Y
- CELEX number:
- 62019CN0802
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 31/10/2019
- Number of pages:
- 2
Case C-745/18: Order of the President of the Court of 21 June 2019 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — JA v Skarb Państwa — Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów
- CELEX number:
- 62018CB0745
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 21/06/2019
- Number of pages:
- 1
Joined Cases C-469/18 and C-470/18: Judgment of the Court (Fifth Chamber) of 24 October 2019 (Requests for a preliminary ruling from the Hof van Cassatie — Belgium) — IN (C-469/18), JM (C-470/18) v Belgische Staat (Reference for a preliminary ruling — Taxation — Personal Income Tax — Inadmissibility of the request for a preliminary ruling)
- CELEX number:
- 62018CA0469
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 24/10/2019
- Number of pages:
- 2
Case C-189/18: Judgment of the Court (Fifth Chamber) of 16 October 2019 (request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Adversarial principle — National legislation or a national practice whereby, during an assessment of the right to deduct VAT exercised by a taxable person, the tax authority is bound by the findings of fact and legal qualifications which were made by it in the context of related administrative procedures to which that taxable person was not party)
- CELEX number:
- 62018CA0189
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/10/2019
- Number of pages:
- 2
Domain: All, EUROVOC descriptor: basis of tax assessment, Form: Judicial information, Date of document: 2019, Search language: English