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Tax Cases and Appeals Court of Justice of the European Union
2017-12-20
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds
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Tax Cases and Appeals Court of Justice of the European Union
2017-12-14
Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Article 11A(1)(a) — Taxable amount — Article 17 — Right to deduct — Article 27 — Special derogating measures — Decision 89/534/EEC — Marketing structure based on the supply of goods through non-taxable persons — Taxation on the open market value of the goods as determined at the final stage of the marketing chain — Inclusion of the costs incurred by those persons
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Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This is an appeal against an assessment to income tax in relation to the tax year of assessment 2015
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Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This is an appeal against a refusal of a tax clearance certificate pursuant to an application made in accordance with section 1095 of the Taxes Consolidation Act 1997
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Tax Cases and Appeals Tax Appeals Commission
2017-12-01
This appeal concerns the valuation of a vehicle for the purposes of ascertaining the open market selling price (‘OMSP’) in respect of the calculation of a repayment of vehicle registration tax (‘VRT’) in accordance with the export repayment scheme
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-23
Reference for a preliminary ruling — Competition — Freedom to provide services — Setting of minimum fee amounts by a lawyers’ professional organisation — Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts — National legislation considering value added tax (VAT) to form part of the price of a service provided in the performance of professional activities
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-23
Reference for a preliminary ruling— Value added tax (VAT) — Taxable amount — Sixth Directive 77/388/EEC — Second subparagraph of Article 11C(1) — Restriction of the right to reduce the taxable amount in the event of non-payment by the other party to the contract — Scope for implementation by the Member States — Proportionality of the period of pre-financing by the trader
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-22
Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations
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