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Tax Cases and Appeals Court of Justice of the European Union
2018-11-22
The CJEU held that the French legislation under which non-resident companies in a loss-making position are subject to a definitive withholding tax on French-sourced dividends is incompatible with the free movement of capital and that no overriding reason of public interest can justify such restriction
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Tax Cases and Appeals Court of Justice of the European Union
2018-11-22
Articles 56 and 63 TFEU — Freedom to provide services and free movement of capital — Credit institutions — Stability charge and the special contribution for that charge determined according to the unconsolidated balance sheet total of credit institutions established in Austria — Inclusion of cross-border banking transactions — Exclusion of subsidiaries’ transactions in another Member State — Difference in treatment — Restriction — Justification
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Tax Cases and Appeals Tax Appeals Commission
2018-11-13
Appeal relating to the availability of relief from VRT ‘transfer of residence relief’ in accordance with s134(1)(a) of Finance Act 1992
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Tax Cases and Appeals Tax Appeals Commission
2018-11-12
Appeal relating to a claim for repayment of tax in accordance with s865 TCA1997 and 4-year rule
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Tax Cases and Appeals Tax Appeals Commission
2018-11-08
ppeal whether the transfer of rights attaching to a class of shares to another class of shares was chargeable to income tax as a distribution, s130 TCA1997
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Tax Cases and Appeals Court of Justice of the European Union
2018-11-08
Proposed sale of shares in a sub-subsidiary — Expenditure associated with the provision of services acquired for the purposes of that sale — Sale not carried out — Request for a deduction of input tax — Scope of VAT
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Tax Cases and Appeals Court of Justice of the European Union
2018-11-06
Appeal — State aid — Decision declaring the recovery of State aid incompatible with the internal market to be impossible — Decision finding that there is no State aid — Actions for annulment brought by competitors of beneficiaries of State aid — Admissibility — Regulatory act not entailing implementing measures — Direct concern — Concept of ‘absolute impossibility’ of recovery of State aid incompatible with the internal market — Concept of ‘State aid’ — Concepts of ‘undertaking’ and ‘economic activi
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Tax Cases and Appeals Tax Appeals Commission
2018-10-30
Appeal concerning whether food delivery drivers engaged are in receipt of emoluments from an employment within the meaning of s112 TCA1997, or whether delivery drivers are self-employed persons chargeable to tax under Case I Schedule D in respect of income of a trade
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