Source: http://taxlive.nl/internationaal;jsessionid=D2BB03EDB721C3AE239D9939B2B9C2BC
Timestamp: 2018-03-20 23:09:05
Document Index: 529453147

Matched Legal Cases: ['art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018', 'art 2018']

Judgment of the Court of Justice in the case Menci.
Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as not precluding national legislation in accordance with which criminal proceedings may be brought against a person for failing to pay value added tax due within the time limits stipulated by law, although that person has already been made subject, in relation to the same acts, to a final administrative penalty of criminal nature for the purposes of Article 50 of the Charter, on condition that that legislation
Judgment of the Court of Justice in the case Garlsson Real Estate.
Article 50 of the Charter of Fundamental Rights of the European Union must be interpreted as precluding national legislation which permits the possibility of bringing administrative proceedings against a person in respect of unlawful conduct consisting in market manipulation for which the same person has already been finally convicted, in so far as that conviction is, given the harm caused to the company by the offence committed, such as to punish that offence in an effective, proportionate and dissuasive manner. The ne bis in idem principle guaranteed by Article 50 of the Charter of Fundamental Rights of the European Union confers on individuals a right which is directly applicable in the context of a dispute such as that at issue in the main proceedings.
Request for a preliminary ruling from the Augstākā tiesa in the case Oriola Rīga.
Where the imported goods are medicines, when the customs value of the imported goods is determined in accordance with Article 30(2)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code and Article 151(4) of Commission Regulation (EEC) No 2454/93 (2) of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, must it be considered that similar goods are those medicines whose active ingredient and the quantity thereof are the same (or similar) or, rather, in order to identify similar goods, must account be taken of market position as well, that is to say, the popularity and demand, of the imported medicine in question and of its producer?
C-1/18
Request for a preliminary ruling from the Bundesfinanzhof in the case Peters.
Is the tax exemption for the provision of medical care by a specialist in clinical chemistry and laboratory diagnostics, in circumstances like those of the main proceedings, assessed under Article 132(1)(c) of Council Directive 2006/112/EC or under Article 132(1)(b) of Council Directive 2006/112/EC?
20 maart 2018 205 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Omzetbelasting
Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main. Reference for a preliminary ruling. Country of origin. Bundesgerichtshof
Request for a preliminary ruling from the Bundesgerichtshof in the case Zentrale zur Bekämpfung unlauteren Wettbewerbs Frankfurt am Main.
For the purposes of the definition of the term ‘country of origin' in Article 113a(1) of Regulation (EC) No 1234/2007 and Article 76(1) of Regulation (EU) No 1308/2013, are the definitions in Article 23 et seq. of the Community Customs Code and Article 60 of the Union Customs Code decisive?
20 maart 2018 39 keer bekeken H&I: Previews Rubriek: Douane , Europees belastingrecht
19 maart 2018 2718 keer bekeken H&I: Previews Rubriek: Europees belastingrecht
16 maart 2018 12635 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Vennootschapsbelasting
15 maart 2018 12045 keer bekeken H&I: Previews Rubriek: Europees belastingrecht , Vennootschapsbelasting
08 februari 2018 67 keer bekeken
19 maart 2018 6296 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
16 maart 2018 23183 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
16 maart 2018 23286 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
15 maart 2018 28357 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht , Vennootschapsbelasting
15 maart 2018 19732 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
13 maart 2018 31110 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht
13 maart 2018 27075 keer bekeken H&I: Actualiteiten Rubriek: Internationaal belastingrecht
13 maart 2018 21738 keer bekeken H&I: Actualiteiten Rubriek: Europees belastingrecht , Vennootschapsbelasting
20 maart 2018 413 keer bekeken
20 maart 2018 788 keer bekeken
19 maart 2018 5042 keer bekeken
19 maart 2018 5288 keer bekeken
16 maart 2018 27439 keer bekeken
16 maart 2018 22112 keer bekeken
15 maart 2018 29109 keer bekeken
15 maart 2018 28198 keer bekeken
15 maart 2018 29237 keer bekeken
13 maart 2018 46580 keer bekeken
01 maart 2018 96051 keer bekeken
02 maart 2018 79219 keer bekeken
09 maart 2018 53467 keer bekeken
06 maart 2018 49557 keer bekeken
06 maart 2018 43466 keer bekeken