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Tax Cases and Appeals Court of Justice of the European Union
2017-11-09
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Discretion of the Member States to apply a reduced rate to certain supplies of goods and services — Annexe III, point 1 — Foodstuffs — Pastry goods and cakes — Best-before date or use-by date — Principle of fiscal neutrality
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Tax Cases and Appeals Court of Justice of the European Union
2017-11-09
Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Dissolution of a company resulting in its removal from the value added tax (VAT) register — Obligation to calculate VAT on available assets and to pay the VAT calculated to the State — Maintenance or amendment of the law existing on the date of accession to the European Union — Second paragraph of Article 176 — Effect on the right to deduct — Article 168
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Tax Cases and Appeals Tax Appeals Commission
2017-11-01
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 Vehicle Registration Tax (‘VRT’)
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Tax Cases and Appeals Tax Appeals Commission
2017-11-01
This is an appeal against an assessment in relation to income tax
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