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Luxembourg v Commission T-755/15 and Fiat Chrysler Finance Europe v Commission T-759/15

Tax Cases and Appeals Court of Justice of the European Union
2019-10-24
State aid — Aid granted by Luxembourg — Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery — Tax ruling — Advantage — Arm’s length principle — Selectivity — Presumption — Restriction of competition — Recovery
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Valsts ieņēmumu dienests v ‘Altic’ SIA C-329/18

Tax Cases and Appeals Court of Justice of the European Union
2019-10-03
Value added tax (VAT) — Directive 2006/112/EC — Procurement of food products — Deduction of input tax — Refusal of deduction — Possibly fictitious supplier — VAT fraud — Requirements relating to knowledge on the part of the purchaser — Regulation (EC) No 178/2002 — Obligations of traceability of foodstuffs and identification of the supplier — Regulations (CE) No 852/2004 and (EC) No 882/2004 — Registration obligations of operators in the food sector — Effect on the right to deduct VAT
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Netherlands v Commission T-760/15 and Starbucks and Starbucks Manufacturing EMEA v Commission T-636/16

Tax Cases and Appeals Court of Justice of the European Union
2019-09-24
State aid – Aid implemented by the Netherlands – Decision declaring the aid to be incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Transfer pricing – Calculation of the tax base – Arm’s length principle – Advantage – Reference system – Fiscal and procedural autonomy of the Member States
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Finanzamt Kyritz v Wolf-Henning Peters C-700/17

Tax Cases and Appeals Court of Justice of the European Union
2019-09-18
Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) and (c) — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient
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Determination-33TACD2019

Tax Cases and Appeals Tax Appeals Commission
2019-09-12
Appeal regarding claim for trade losses against the Appellant’s PAYE income for the years under appeal
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Skatteministeriet v KPC Herning C-71/18

Tax Cases and Appeals Court of Justice of the European Union
2019-09-04
Common system of value added tax (VAT) — Directive 2006/112/EC — Sale of land on which a building is located at the time of supply — Classification — Articles 12 and 135 — Concept of ‘building land’ — Concept of ‘building’ — Assessment of the economic and commercial reality — Evaluation of objective evidence — Intention of the parties
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Skatteverket v Holmen AB C608-17

Tax Cases and Appeals Court of Justice of the European Union
2019-06-19
Parent company's right to deduct the losses of its non-resident subsidiary
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