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Ireland v Commission T-778/16 and T-892/16

Tax Cases and Appeals Court of Justice of the European Union
2020-07-20
State aid — Aid implemented by Ireland — Decision declaring the aid incompatible with the internal market and unlawful and ordering recovery of the aid — Advance tax decisions (tax rulings) — Selective tax advantages — Arm’s length principle
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Dong Yang Electronics v Dyrektor Izby Administracji Skarbowej we Wrocławiu Case C-547/18

Tax Cases and Appeals Court of Justice of the European Union
2020-05-07
Directive 2006/112/EC — Article 44 — Implementing Regulation (EU) No 282/2011 — Article 11(1) — Supply of services — Point of reference for tax purposes — Concept of a ‘fixed establishment’ — Taxable person for VAT purposes — Subsidiary of a company of a non-Member State located in a Member State
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HB and IC v Istituto nazionale dell previdenza sociale C-168/19 and C-169/19

Tax Cases and Appeals Court of Justice of the European Union
2020-04-30
Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination
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CTT – Correios de Portugal v Autoridade Tributária e Aduaneira Case C-661/18

Tax Cases and Appeals Court of Justice of the European Union
2020-04-30
Directive 2006/112/EC — Deduction of input tax — Article 173 — Mixed taxable person — Deduction methods — Pro rata method — Deduction on the basis of actual use — Article 184 to Article 186 — Adjustment of deductions — Change in the factors used to determine the amount to be deducted — Output transaction incorrectly regarded as VAT-exempt — National measure prohibiting a change in the deduction method for years that have already elapsed — Limitation period — Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality
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AURES Holdings a.s. v Odvolací finanční ředitelství C-405/18

Tax Cases and Appeals Court of Justice of the European Union
2020-03-22
Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed
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Segler-Vereinigung Cuxhaven eV v Finanzamt Cuxhaven C-715/18

Tax Cases and Appeals Court of Justice of the European Union
2019-12-19
Directive 2006/112/EC — Article 98 — Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services — Point 12 of Annex III — Reduced rate of VAT applicable to the letting of places on camping or caravan sites — Question of whether that reduced rate is applicable to the letting of boat moorings in a marina — Comparison with the letting of premises and sites for the parking of vehicles — Equal treatment — Principle of fiscal neutrality
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