Каталог правовых документов (cjeu_case)

104 315 документов
41381

Judgment of the Court (Grand Chamber) of 26 February 2019.#X-GmbH v Finanzamt Stuttgart - Körperschaften.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification.#Case C-135/17.

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41382

Case C-581/17: Judgment of the Court (Grand Chamber) of 26 February 2019 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Martin Wächtler v Finanzamt Konstanz (Reference for a preliminary ruling — Agreement between the European Community and the Swiss Confederation on the free movement of persons — Transfer by a natural person of his domicile from a Member State to Switzerland — Taxation of unrealised capital gains with respect to shares in a company — Direct taxation — Freedom of movement of self-employed persons — Equal treatment)

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41383

Case C-497/17: Judgment of the Court (Grand Chamber) of 26 February 2019 (request for a preliminary ruling from the Cour administrative d’appel de Versailles — France) — Oeuvre d’assistance aux bêtes d’abattoirs (OABA) v Ministre de l’Agriculture et de l’Alimentation, Bionoor, Ecocert France, Institut national de l’origine et de la qualité (INAO) (Reference for a preliminary ruling — Article 13 TFEU — Animal welfare — Regulation (EC) No 1099/2009 — Protection of animals at the time of killing — Particular methods of slaughter prescribed by religious rites — Regulation (EC) No 834/2007 — Articles 3 and 14(1)(b)(viii) — Compatibility with organic production — Regulation (EC) No 889/2008 — First paragraph of Article 57 — Organic production logo of the European Union)

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41384

Case C-135/17: Judgment of the Court (Grand Chamber) of 26 February 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — X GmbH v Finanzamt Stuttgart — Körperschaften (Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification)

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41387

Judgment of the General Court (Fourth Chamber) of 26 February 2019.#Athletic Club v European Commission.#State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate on the income of the clubs authorised to operate as non-profit organisations — Decision declaring that the aid is incompatible with the internal market — Action for annulment — Interest in bringing proceedings — Admissibility — Infra-State measure — Selective nature — Distortion of competition — Effect on trade between Member States — Alteration to existing aid — Duty to state reasons.#Case T-679/16.

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41389

Case T-679/16: Judgment of the General Court of 26 February 2019 — Athletic Club v Commission (State aid — Aid granted by the Spanish authorities to certain professional football clubs — Preferential tax rate on the income of the clubs authorised to operate as non-profit organisations — Decision declaring that the aid is incompatible with the internal market — Action for annulment — Interest in bringing proceedings — Admissibility — Infra-State measure — Selective nature — Distortion of competition — Effect on trade between Member States — Alteration to existing aid — Duty to state reasons)

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41390

Judgment of the Court (Grand Chamber) of 26 February 2019.#Skatteministeriet v T Danmark and Y Denmark Aps.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

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41391

Judgment of the Court (Grand Chamber) of 26 February 2019.#Skatteministeriet v T Danmark and Y Denmark Aps.#Requests for a preliminary ruling from the Østre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source.#Joined Cases C-116/16 and C-117/16.

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41392

Judgment of the Court (Grand Chamber) of 26 February 2019.#N Luxembourg 1 and Others v Skatteministeriet.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source.#Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16.

cjeu_case ·
41393

Judgment of the Court (Grand Chamber) of 26 February 2019.#N Luxembourg 1 and Others v Skatteministeriet.#Requests for a preliminary ruling from the Østre Landsret and Vestre Landsret.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source.#Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16.

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41394

Joined Cases C-116/16 and C-117/16: Judgment of the Court (Grand Chamber) of 26 February 2019 (requests for a preliminary ruling from the Østre Landsret — Denmark) — Skatteministeriet v T Danmark (C-116/16), Y Denmark Aps (C-117/16) (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source)

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41395

Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16: Judgment of the Court (Grand Chamber) of 26 February 2019 (requests for a preliminary ruling from the Østre Landsret, Vestre Landsret — Denmark) — N Luxembourg 1 (C-115/16), X Denmark A/S (C-118/16), C Danmark I (C-119/16), Z Denmark ApS (C-299/16) v Skatteministeriet (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source)

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