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April 27, 2020

Official Journal

From issue С 137 dated 24 april 2020 of the Official Journal of the EU, Information and Notices

1. Case C-156/17: Judgment of the Court (Seventh Chamber) of 30 January 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Köln-Aktienfonds Deka v Staatssecretaris van Financiën (Reference for a preliminary ruling — Free movement of capital and liberalisation of payments — Restrictions — Taxation of dividends received by undertakings for collective investment in transferable securities (UCITS) — Refund of tax withheld on dividends — Conditions — Objective differentiation criteria — Criteria which are by nature or in fact favourable to resident taxpayers)

2. Case C-75/18: Judgment of the Court (Grand Chamber) of 3 March 2020 (Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid — Common system of value added tax (VAT) — Turnover taxes — Meaning)

3. Case C-323/18: Judgment of the Court (Grand Chamber) of 3 March 2020 (Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Tesco-Global Áruházak Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Freedom of establishment — Turnover tax in the store retail trade sector — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation — Ability to pay of taxable persons — State aid)

4. Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — 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)

5. Case C-482/18: Judgment of the Court (First Chamber) of 3 March 2020 (request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság, Hungary) — Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Restrictions — Tax provisions — Tax on advertising activities based on turnover — Obligations relating to registration with a tax authority — Principle of non-discrimination — Fines — Principle of proportionality)

6. Case C-513/18: Judgment of the Court (Second Chamber) of 30 January 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Palermo (Italy) — Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli — Ufficio di Palermo (Reference for a preliminary ruling — Taxation of energy products and electricity — Directive 2003/96/EC — Article 7(2) and (3) — Concept of ‘commercial gas oil used as propellant’ — National legislation levying a duty on commercial gas oil used as propellant for the regular carriage of passengers but not for the occasional carriage of passengers — Principle of equal treatment)

7. Case C-725/18: Judgment of the Court (Seventh Chamber) of 30 January 2020 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Anton van Zantbeek VOF v Ministerraad (Reference for a preliminary ruling — Article 56 TFEU — Article 36 of the Agreement on the European Economic Area — Freedom to provide services — Tax on stock exchange transactions concluded or executed in a Member State — Difference in treatment to the detriment of recipients of services using non-resident professional intermediaries — Restriction — Justification)

8. Case C-788/18: Judgment of the Court (First Chamber) of 26 February 2020 (request for a preliminary ruling from the Commissione tributaria provinciale di Parma — Italy) — Stanleyparma Sas di Cantarelli Pietro & C., Stanleybet Malta Ltd, v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna — SOT Parma (Reference for a preliminary ruling — Freedom to provide services — Article 56 TFEU — Games of chance — Taxation — Principle of non-discrimination — Single tax on betting)

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