VOLUME C.1 EU TAX MATERIALS

Transcription

1 Table of Contents In addition to the English-language version of the texts contained in this publication, in some instances also the French and, occasionally, the German versions have been included. In the table of contents, the italicized capitals E (for English), F (for French) and G (for German) indicate which language versions have been included. A. EU Treaty VOLUME C. EU TAX MATERIALS Treaty on European Union (extract) (E) Treaty on the Functioning of the European Union (E) Table comparing Article numbers before and after Treaty of Lisbon (in force 00) (E) B. Directives Direct taxation: Parent-Subsidiary (0, 0-00) (E, F, G) Merger (00) (E, F, G), (0-00) (E) Interest and Royalty (00-00 and 0 Proposal) (E, F, G) Savings income (EU Directive 0/00 of November 0 repealing the 00 Savings income directive) (E, F, G) Agreement between the European Union and the Swiss Confederation (etc.) (E) 0 Common Corporate Tax Base [ CCTB ] (Proposal 0) (E, F, G) Common Consolidated Corporate Tax Base [ CCCTB ] (Proposal 0) (E, F, G) 0 Capital duties (00) (E, F, G) Anti Tax Avoidance Directive ( ATAD I and II ) (0) (E) 0 Dispute resolution (Proposal 0) (E) Digital economy (Proposals 0) (E) Mutual Assistance: 0 Administrative cooperation in the field of taxation (0-0) (E) 0 Mutual assistance for the Recovery of Claims (0) (E, F, G) Value-Added Tax: 0 First VAT Directive (E, F, G) 0 Second VAT Directive (E) 00 VAT Directive ( November 00) and 0, 0 and 0 Proposals (E) Correlation table articles (old) Sixth VAT Directive to 00 VAT Directive (E) C. Regulations 00 EEIG (Nr. /) (E, F, G) D. Arbitration Convention (0) 0 Text Convention (0, ) (E, F, G) Revised Code of Conduct for the implementation of the Arbitration Convention (00) (E) E. Recommendations Taxation of certain items of income received by non-residents () (E, F, G) Taxation of small and medium-sized enterprises () (E, F, G) 0 C. ix

2 F. State Aid and Tax Competition Resolution of the Council of December on Code of conduct for business taxation () (E, F, G) 0 EC Commission Notice of November on the application of the State aid rules (E) 0 EC Commission Report of February 00 on the implementation of the Commission Notice on the application of the State aid rules (E) Council Regulation (EU) 0/ of July 0 laying down detailed rules for the application of Article of the Treaty on the Functioning of the European Union (codification) (Text with EEA relevance) (E) 0 EC Commission Notice of the notion of State aid as referred to in Article () of the Treaty on the Functioning of the European Union (0/C /0) (E) DG Competition Working Paper on State Aid and Tax Rulings (E) Agreed guidance by the Code of Conduct Group (business taxation): - 0 (E) G. Transfer Pricing (EU) 0 Resolution on Code of conduct on transfer pricing documentation (00) (E) Communication of February 00 from the Commission to the Council [etc.] on the work of the EU Joint Transfer Pricing Forum in the field of dispute avoidance and resolution procedures and on Guidelines for Advance Pricing Agreements within the EU (E) Proposal for a Directive of the European Parliament and of the Council amending Directive 0//EU as regards disclosure of income tax information by certain undertakings and branches (0) (E, F, G) H. Judgments EU Court of Justice (E, F) Alphabetic list of judgments included in this publication July 0, Case C-0/ (Levent Redzheb Yumer contre Direktor na Teritoriyalna direktsia na Nationalna agentsia za prihodite Varna) [F] September 0, Case C-/ (Commission européenne contre Royaume d Espagne) [F] September 0, Case C-/ (Commission europénne contre République fédérale d Allemagne) [F] 0 September 0, Case C-/ (Kronos International Inc. v Finanzamt Leverkusen) 0 September 0, Case C-/ (Ronny Verest, Gaby Gerards v Belgische Staat) October 0, Case C-/ (Rita van Caster, Patrick van Caster v. Finanzamt Essen-Süd) October 0, Joined Cases C-/ and C-/ (Cristiano Blanco [C-/], Pier Paolo Fabretti [C/] v Agenzia delle Entrate Direzione Provinciale di Roma Ufficio Controlli) November 0, Case C-/ (European Commission v United Kingdom of Great Britain and 0 December 0, Case C-/ (European Commission v Kingdom of Spain) 0 December 0, Case C-/ (Staatssecretaris van Financiën v X) December 0, Case C-/ (Staatssecretaris van Economische Zaken, Staatssecretaris van Financiën v Q) December 0, Case C-0/ (European Commission v United Kingdom of Great Britain and February 0, Case C-/ (European Commission v United Kingdom of Great Britain and February 0, Case C-/ (C.G. Sopora v Staatssecretaris van Financiën) February 0, Case C-/ (Finanzamt Dortmund Unna v Josef Grünewald) February 0, Case C-/ (Ministre de l Économie et des Finances v Gérard de Ruyter) April 0, Case C-/ (European Commission v Federal Republic of Germany) May 0, Case C-0/ (Finanzamt Ulm v Ingeborg Wagner-Raith) C. x 0. ECJ Judgments and Conclusions of the Advocate General are given in English; in cases where the English version was not available, the French version is given.

3 May 0, Case C-/ (Verder LabTec GmbH & Co. KG v Finanzamt Hilden) June 0, Case C-/ (Argenta Spaarbank NV v Belgische Staat) [F] 0 June 0, Case C-/ (X AB v Skatteverket) June 0, Case C-/ (Staatssecretaris van Financiën v D.G. Kieback) 00 September 0, Case C-/ (Groupe Steria SCA v Ministère des Finances et des Comptes publics) 0 September 0, Case C-/ (F.E. Familienprivatstiftung Eisenstadt, Intervener: Unabhängiger Finanzsenat, Außenstelle Wien) September 0, Joined Cases C-/, C-/ and C-/ (J.B.G.T. Miljoen [C-/], X [C-/], Société Générale SA [C-/] v Staatssecretaris van Financiën) October 0, Case C-/ (Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz) October 0, Case C-/ (Commission européenne contre Royaume de Belgique) [F] November 0, Case C-/ (Roman Bukovansky v Finanzamt Lörrach) November 0, Case C-/ (Skatteverket v Hilkka Hirvonen) December 0, Case C-/ (Timac Agro Deutschland Gm bh v Finanzamt Sankt Augustin) February 0, Case C-/ (Véronique Baudinet, Pauline Boyer, Adrien Boyer, Édouard Boyer contre Agenzia delle Entrate Direzione Provinciale di Torino) April 0, Case C-/ (Sparkasse Allgäu v Finanzamt Kempten) May 0, Case C/- (État belge, SPF Finances v NN [L] International SA, formerly ING International SA, succesor to the rights and obligations of ING [L] Dynamic SA) May 0, Case C-/ (European Commission v Hellenic Republic) May 0, Case C-00/ (Charles Kohll, Sylvia Kohll-Schlesser v Directeur de l administration des contributions directes) June 0, Case C-/ (Pensioenfonds Metaal en Techniek v Skatteverket) 0 June 0, Case C-/ (Sabine Hünnebeck v Finanzamt Krefeld) 0 June 0, Case C-/ (Max-Heinz Feilen v Finanzamt Fulda) 0 June 0, Case C-/ (Guy Riskin, Geneviève Timmermans v État belge) July 0, Case C-/ (Brisal Auto Estradas do Literal SA, KBC Finance Ireland v Fazenda Pública) September 0, Case C-/ (Peter Radgen, Lilian Radgen v Finanzamt Ettlingen) November 0, Case C-/ (SECIL Companhia Geral de Cal e Cimento SA v Fazenda Publica) 0 December 0, Case C-0/ (European Commission v Portuguese Republic) December 0, Case C-/ (Masco Denmark ApS, Damixa ApS v Skatteministeriet) December 0, Joined Cases C-0/ P and C-/ P (European Commission v World Duty Free Group SA [C-0/ P], Banco Santander SA [C-/ P] and Santusa Holding SL [C-/ P]) February 0, Case C-/ (X v Staatssecretaris van Financiën) February 0, Case C-/ (X v Staatssecretaris van Financiën) 0 March 0, Case C-/ (Belgische Staat v Wereldhave Belgium Comm. VA, Wereldhave International NV, Wereldhave NV) March 0, Case C-/ (Euro Park Service v Ministre des Finances et des Comptes publics 0 May 0, Case C-/ (Commission europénne contre République hellénique) [F] May 0, Case C-0/ (Wenceslas de Lobkowicz v Ministère des Finances et des Comptes publics) May 0, Case C-/ (Berlioz Investment Fund SA v Directeur de l administration des contributions directes) May 0, Case C-/ (X v Ministerraad) May 0, Case C-/ (Association française des entreprises privées (AFEP), Axa SA, Compagnie générale des établissements MichelinSCA, Danone SA, ENGIE SA, formerly GDF Suez, Eutelsat Communications SA, LVMH Moët Hennessy-Louis Vuitton SE, Orange SA, Sanofi SA, Suez Environnement Company SA, Technip SA, Total SA, Vivendi SA, Eurazeo SA, Safran SA, Scor SE, Unibail-Rodamco SE, Zodiac Aerospace SA v Ministre des Finances et des Comptes publics) 0 C. xi

4 June 0, Case C-0/ (Maria Eugenia Van der Weegen, Miguel Juan Van der Weegen, Anna Pot, acting as successors in title to Johannes Van der Weegen, deceased, Anna Pot v Belgische Staat) June 0, Case C-/ (The Queen, on the application of The Gibraltar Betting and Gaming Association Limited v Commissioners for Her Majesty s Revenue and Customs, Her Majesty s Treasure) June 0, Case C-0/ (Wolfram Bechtel, Marie-Laure Bechtel v Finanzamt Offenburg) September 0, Case C-/ (Eqiom SAS, formerly Holcim France SAS, Enka SA v Ministre des Finances et des Comptes publics) September 0, Case C-/ (Republic of Austria v Federal Republic of Germany) September 0, Case C-/ (The Trustees of the BT Pension Scheme v Commissioners for Her Majesty s Revenue and Customs) September 0, Case C-/ (Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty s Revenue and Customs) October 0, Case C-/ (Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty srevenue and Customs) October 0, Case C-/ (Argenta Spaarbank NV v Belgische Staat) November 0, Case C-/ (A Oy) 0 December 0, Joined cases C-0/ and C-/ (Deister Holding AG, formerly Traxx Investments NV [C-0/], Juhler Holding A/S [C-/] v Bundeszentralamt für Steuern) February 0, Case C-/ (Luigi Bisignani contre Agenzia delle Entrate Direzione Provinciale di Roma) [order] [F] February 0, Joined cases C-/ and C-/ (X BV (C-/), X NV (C-/) v Staatssecretaris van Financiën) March 0, Case C-/ (Christian Picart v Ministre des Finances et des Comptes publics) March 0, Joined cases C-/ and C-/ (Marc Jacob v Ministre des Finances et des Comptes publics [C-/] and Ministre des Finances et des Comptes publics v Marc Lassus [C-/]) April 0, Case C-/ (European Commission v Kingdom Belgium) May 0, Case C-/ (Hornbach-Baumarkt AG v Finanzamt Landau) June 0, Case C-0/ (A/S Bevola, Jens W. Trock ApS v Skatteministeriet) June 0, Case C-0/ *(GS contre Bundeszentralamt für Steuern) [order] [F] June 0, Cas C-0/ (Fidelity Funds, Fidelity Investment Funds, Fidelity Institutional Funds v Skatteministeriet) July 0, Case C-/ (NN A/S v Skatteministeriet) July 0, Case C-/ ('TTL' EOOD v Direktor na Direktsia 'Obzhalvane i danachnoosigutitelna praktika' - Sofia) 0 0 September 0, Case C-/ (EV v Finanzamt Lippstadt) I. Opinions in pending cases AG Kokott, March 0, Case C-/ (N Luxembourg v Skatteministeriet) AG Kokott, March 0, Case C-/ (Skatteministeriet v T Danmark) AG Kokott, March 0, Case C-/ (Skatteministeriet v Y Denmark Aps) AG Kokott, March 0, Case C-/ (X Denmark A/S (C /) v Skatteministeriet) AG Kokott, March 0, Case C-/ (C Danmark I (C /) v Skatteministeriet) AG Kokott, March 0, Case C-/ (Z Denmark v Skatteministeriet) AG Mengozzi, June 0, Case C / (X-GmbH contre Finanzamt Stuttgart - Körperschaften) [F] AG Campos Sánchez-Bordona, July 0, Case C-/ (Zyla) [E] AG Wathelet, July 0, Case C-/ (Commission européenne contre République française) [F] AG Wathelet, August 0, Case C-/ (Sofina SA, Rebelco SA, Sidro SA contre Ministre de l'action et des Comptes publics) AG Wathelet, September 0, Case C-/ (Martin Wächtler contre Finanzamt Konstanz) C. xii 0

5 J. Other decisions Selected national decisions UK: Marks and Spencer PLC v HM Inspector of Taxes Special Commissioners, Decision released on December 00 High Court of Justice, Order of July 00 for ECJ preliminary ruling EFTA Court decisions November 00, Case E-/0 (Fokus Bank ASA v The Norwegian State) May 00, Case E-/0 (Seabrokers AS v The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes)) December 0, Case E-/ (EFTA Surveillance Authority v Iceland) June 0, Case E-/ (The Icelandic State v Atli Gunnarsson) July 0, Joined Cases E-/ and E-0/ (Fred. Olsen and Others and Petter Olsen and Others and The Norwegian State, represented by the Central Tax Office for Large Enterprises and the Directorate of Taxes) September 0 Case E-/ (Yara International ASA and The Norwegian Government) K. ECHR Convention for the Protection of Human Rights and Fundamental Freedoms 0 Text (excerpt) (E, F) First Protocol (E, F) Table with the principal tax cases of the European Court of Human Rights (E) 0 C. xiii