Schlagwörter: European Court of Justice (ECJ) (4 gefunden)

1. 21. Mai 2023

   ECJ: National main proceedings may be continued in part duri ...

   The European Court of Justice (ECJ) held that a request for a preliminary ruling made to the Court of Justice does not prevent the referring court from continuing the main proceedings in part. The referring court may carry out procedural steps that it considers necessary, such as the collection of evidence, and which do not prevent it from complying with the subsequent response of the Court.

   Kategorien: European Court of Justice

   Schlagwörter: European Court of Justice (ECJ), main pr ...
2. 28. Februar 2019

   ECJ provides guidance on beneficial ownership and abuse of r ...

   On 26 February 2019, the ECJ issued its judgements in the joined cases T Denmark and Y Denmark -v- the Danish Ministry of Taxation (C-116/16 and C-117/16) and N Luxembourg 1, X Denamrk A/S, C Danmark I and Z Denmark ApS -v- the Danish Ministry of Taxation ( C115/16. C-118/16, C-119/16 and C-299/16).

   Kategorien: European Court of Justice

   Schlagwörter: beneficial owner, Parent/Subsidiary Dire ...
3. 20. Juni 2017

   Supreme Tax Court to refer question to European Court of Jus ...

   On 30 May 2017 the Supreme Tax Court decided to refer to the European Court of Justice (ECJ) the question of whether the real estate transfer tax (RETT) exemption on conversions - in Section 6a Real Estate Transfer Tax Act - constitutes illegal state aid.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: real estate transfer tax, state aid, Eur ...
4. 17. Januar 2011

   Corporation tax imputation credit – round two

   An ECJ advocate general has suggested the court give rather general guidance on the calculation and verification of the creditable corporation tax underlying a dividend from another EU country.

   Kategorien: From Europe

   Schlagwörter: Europäischer Gerichtshof (EuGH), Meilick ...