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Tax Cases and Appeals Court of Justice of the European Union
2017-03-09
Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-08
Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-02
The case, which was heard by the Court in November 2016, concerns Ireland’s system of registration tax for vehicles imported from other Member States. The Commission contends that the Irish system is contrary to EU law, in particular the freedom to provide services
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Tax Cases and Appeals Tax Appeals Commission
2017-03-01
Tax Appeals Commission determination 03TACD2017 regarding VRT
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Tax Cases and Appeals Tax Appeals Commission
2017-03-01
Tax Appeals Commission determination 04TACD2017 regarding VRT
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Tax Cases and Appeals Tax Appeals Commission
2017-03-01
Tax Appeals Commission determination 05TACD2017 regarding Income Tax
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Tax Cases and Appeals Court of Justice of the European Union
2017-02-15
Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States
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