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Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Tax Appeals Commission determination 01TACD2017 regarding Capital Gains Tax
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Tax Cases and Appeals Tax Appeals Commission
2017-04-01
Tax Appeals Commission determination 02TACD2017 regarding VAT
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-17
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point 6 of Annex III — Validity — Procedure — Amendment of a proposal for a Council directive after the Parliament has given an opinion — No fresh consultation of the Parliament — Article 98(2) — Validity — Reduced rate of VAT precluded from being applied to the supply of digital books electronically — Principle of equal treatment — Comparability of two situations — Supply of digital books electronically and on all physical means of support
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-09
Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 98(2) — Annex III, points 3 and 4 — Principle of fiscal neutrality — Medical treatment using oxygen — Reduced VAT rate — Oxygen cylinders — Standard rate of VAT — Oxygen concentrators
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-08
Reference for a preliminary ruling — Parent companies and subsidiaries established in different Member States — Common system of taxation applicable — Corporation tax — Directive 90/435/EEC — Scope — Article 2(c) — Company subject to tax without the possibility of an option or of being exempt — Taxation at a zero rate
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Tax Cases and Appeals Court of Justice of the European Union
2017-03-02
The case, which was heard by the Court in November 2016, concerns Ireland’s system of registration tax for vehicles imported from other Member States. The Commission contends that the Irish system is contrary to EU law, in particular the freedom to provide services
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Tax Cases and Appeals Tax Appeals Commission
2017-03-01
Tax Appeals Commission determination 03TACD2017 regarding VRT
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