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Tax Cases and Appeals Court of Justice of the European Union
2017-09-21
Reference for a preliminary ruling — Value added tax (VAT) — Eighth Directive 79/1072/EEC — Directive 2006/112/EC — Taxable person residing in another Member State — Refund of VAT charged on imported goods — Conditions — Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities — Serious risk of non-completion of the transaction that justified the importation
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Tax Cases and Appeals Court of Justice of the European Union
2017-09-14
Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Scope — Tax legislation of a Member State — Corporation tax — Tax credit — Pension funds — Refusal to grant the tax credit to shareholders not subject to tax on investment income for dividends arising from foreign income — Interpretation of the judgment of 12 December 2006, Test Claimants in the FII Group Litigation (C 446/04, EU:C:2006:774) — Tax credit unlawfully withheld — Remedies
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Tax Cases and Appeals Court of Justice of the European Union
2017-09-14
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 26(1)(b) and Articles 168 and 176 — Deduction of input tax — Services relating to construction or improvement of a property belonging to a third party — Use of services by the third party and by the taxable person — Service supplied free of charge to the third party — Entry of costs incurred for services carried out in the accounts as part of the taxable person’s general costs — Determination of the existence of a direct and immediate link with the economic activity of the third party or the economic activity of the taxable person
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Tax Cases and Appeals Court of Justice of the European Union
2017-09-14
Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Freedom to provide services — Free movement of capital — Trust — Trustees — Other legal persons — Meaning — Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State– Determination of the amount of tax due at the time of that transfer — Tax payable immediately — Justification — Proportionality)
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Tax Cases and Appeals Court of Justice of the European Union
2017-09-07
Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Free movement of capital — Withholding tax — Directive 90/435/EEC — Article 1(2) — Article 5(1) — Exemption — Dividends distributed by a resident subsidiary to a non-resident parent company controlled directly or indirectly by one or more residents of third States — Presumption — Fraud, tax evasion and abuse
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Tax Cases and Appeals Crown Copyright
2017-09-06
Capital Gains Tax - entrepreneurs' relief - TCGA, Part V, Chapter 3 - meaning of "personal company" - TCGA, s 169S(3) - application of definition of "ordinary share capital" - ITA, s 989 - whether redeemable shares with no right to a dividend were shares with a right to a dividend at a fixed rate (of 0%) and thus not "ordinary share capital" - no - HMRC's appeal allowed
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