List of recent referrals to the European Court of Justice concerning direct taxes

C-269/07

Comm. v. Germany – repayment of subsidies when leaving Germany - "Riester-Rente"; (infr. 2003/2067 - IP/06/919), Art. 12, 18, 39 EC, Art. 7 Reg.1612/71, OJ C 199 25.08.2007 p.19 hearing Wed 17 Dec. 2008 opinion AdvG Tue 31st March 2009

C-303/07

Aberdeen Property Fininvest Alpha v. FIN – Withholding tax levied on dividends paid to a Lux SICAV - Request of 27.06.2007 from Korkein hallinto-oikeus (Supreme Administrative Court (KHO:2007:42 ) - – Art. 43, 48, 56, 58 EC, Dir. 90/435; OJ C 211 of 08.09.2007, p.21 hearing 13 Nov 2008; opinion AdvG Thu 18 Dec. 2008

C-397/07

Comm. v. Spain – Capital duty for transfer of registered office – Dir. 69/335 (infr. 2003/4246) - IP/06/963; OJ C 269 of 10.11.2007, p.31; hearing 15.01.2009 opinion AdvG Kokott Thu 5 March 2009

C-429/07  

X BV v. Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition DG COMP fines; Art.15(3) EC of Reg 1/2003, request of 12.09.2007 from Gerechtshof of Amsterdam (Ref. 06/00252); OJ C 297 of 08.12.2007, p.23

C-439; C-499/07

KBC Bank/ Beleggen, Risicokapitaal, Beheer NV v. Belgian State (BE) – preliminary ruling on RDT, Dir.90/435 Art. 4; CIR Art. 205 (2) -; OJ C 315 of 22.12.2007, p.25; OJ C 22 of 26.01.2008, p.29

C-521/07

Comm. v. Netherlands (NL) - withholding tax on dividends received by shareholders in EEA/EFTA States higher than tax due by EU-residents (infr. 2004/4352); IP/07/66; OJ C 37 of 09.02.2008, p.10

C-540/07

Comm. v. Italy – withholding tax on dividends received by foreign shareholders higher than tax due by residents (infr. 2004/4350) IP/07/66; OJ C 37 of 09.02.2008, p.17

C-562/07   

Comm. v. Spain - taxation of non-residents' capital gains (infr. 2004/4314) IP/06/043; OJ C 64 of 08.03.2008, p.22

C-569/07

HSBC Holdings plc, Vidacos Nominees Ltd v. The Commissioners of Her Majesty's Revenue & Customs (UK) – capital duty directive 69/335/EEC, art 10/1; OJ C 64 of 08.03.2008, p.27 hearing Thu 15 Jan. 2009 opinion AdvG Wed 18 March 2009

C-35/08

Busley/Cibrian v. Finanzamt Stuttgart (D) – "decreasing balance depreciation" only for properties on the national territory and limited deductibility of losses incurred abroad, Art 56 EC; request of FG Baden-Wurttemberg – 6K 234/07; OJ C 92 of 12.04.2008, p.15 hearing Thu 26th March 2009

C-78; 79; 80/08

Paint Graphos /Adige Carni/ Franchetto - Art. 87 ECT - legal form of co-operative chosen exclusively to benefit from tax incentives - request of 8.2.08 from the Italian Corte di cassazione (no. 3033) OJ C 116 of 09.05.2008, p.12

C- 96/08

CIBA (HU) –companies established in Hungary have to pay vocational training levy on the total amount of wage costs (Hungary and abroad); Art 43 and 48 EC;OJ C 142 of 07.06.2008, p.12 AdvG Sharpston hearing Wed 18 Feb 2009

C-105/08

Comm. v. Portugal - Higher taxation of interest for mortgage from foreign banks Art 56 EC (infr.1999/4073); IP/06/971; OJ C 116 of 09.05.2008, p.15

C-128/08

Damseaux v. Belgian State (BE) - Tribunal 1ère instance Liège; Restricted imputation of foreign withholding tax on dividends received by Belgian individual residents from French companies; OJ C 142 of 07.06.2008, p.17; AdvG Mengozzi hearing Thu 5th February 2009

C-153/08

Comm. v. Spain – Discriminatory tax treatment of some foreign lottery winnings (infr. 2005/2431); OJ C 142 of 07.06.2008, p.20; IP/07/1030

C-155; 157/08

X/Passenheim-van Schoot (NL) – longer recovery period for savings abroad; OJ C 158 of 21.06.2008, p.12 hearing Wed 11th March 2009
C-172/08 Pontina Ambiente v. Regione Lazio (IT) – regional levy on waste disposal sites (ecotax); OJ C 183 of 19.07.2008, p.12
C-182/08

Glaxo Wellcome v. FA Munchen (D) - discriminatory tax treatment under the former imputation system; request of 23.01.2008 from BFH – I R 21/06; OJ C 197 of 02.02.2008, p.6 hearing Thu 2nd April 2009

C-247/08

Gaz de France – Berliner Investissement v. BZfS (D); Dir. 90/435; Art. 56 EC; request of 23.05.2008 from Finanzgericht Koln - 2 K 3527/02; OJ C 223 of 30.08.2008, p.24 hearing Thu 30th April 2009

C-250/08

Comm. v. Belgium (BE) - Relief for Flemish house registration tax only if previous house in Flanders ( infr. 2005/2283); IP/07/11; OJ C 223 of 30.08.2008, p.25 17 Continued: Pending cases of interest for direct taxation - Court of Justice – Top
C-307/08

Comm. v. Belgium (BE) – refusal of credit for withholding tax levied on dividends from foreign companies (infr. 2005/4504) IP/07/67; OJ C 272 of 25.10.2008, p.7
C- 311/08

Société de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43; Art 56; OJ C 260 of 11.10.2008, p.5; hearing scheduled Thu 4th June 2009; 9:30

C-314/08

Filipiak (PL) - Request from Regional Admin. Tribunal Poznan of 30.5.2008 I SA/Po 1756/07– social security - compulsory pillar – deductibility; OJ C 247 of 27.09.2008, p.8
C-337/08

X Holding v. Staatssecr. van Fin. (NL), request from Hoge Raad of 11.07.2008 – nr. 43144 - cross-border group taxation; OJ C 272 of 25.10.2008, p.10
C-338 ;339/08

Ferrero/ General Beverage Europe v. Agenzia Entrate (IT) – withholding tax on dividends – Dir 90/435/EEC; OJ C 260 of 11.10.2008, p.7
C-352/08

Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL property transfer tax; OJ C 285 of 08.11.2008, p.18
C-436; 437/08

Haribo; Österreichische Salinen (A) –Requests from Independent Fiscal Chambers (UFS) Linz of 29.09.2008 - RV/0611-L/05 and RV/0493-L/08, credit or exemption method for inbound dividends from portfolio investments? Art. 56 EC; OJ C 19 of 24.01.2009, p.11
C- 440/08

Gielen v. Staatssecr. van Fin (NL) request from Hoge Raad, 12.9.08 nr. 43761; OJ C 327 of 20.12.2008, p.14; Art. 43 EC,
C- 441/08 Elektrownia Pątnów (PL) - request from Sup. Adm.Court of 14.7.2008 - II FSK 591/07; loans converted into shares – capital duty Directive 69/335/EEC; OJ C 327 of 20.12.2008, p.1
C-450/08

FGK Gesellschaft für Antriebsmechanik mbH v. Notar Gerhard Schwenkel (D) –Capital duty Directive 69/335/EEC – notary charges; OJ C 69 of 21.03.2009, p.16
C-487/08

Comm. v. Spain – withholding tax on dividends received by foreign shareholders higher than tax due by residents (infr. 2004/4354); IP/07/66; OJ C 19 of 24.01.2009, p.16
C-510/08

Mattner (D) – Request from FG Düsseldorf of 14.11.2008 – 4 K 2226/08 Erb , gift tax, allowance for non-residents; OJ C 44 of 21.02.2009, p.28
C-20/09  

Comm. v. Portugal - discriminatory 2005 tax amnesty legislation (infr. 2005/4932); IP/08/147; OJ C 82 of 04.04.2009, p.12
C-35/09

Ministero dell'Economia…v. Paolo Speranza (IT) – capital duty – Dir. 69/335; Art. 4 (1)(c); OJ C 82 of 04.04.2009, p.16
C-56/09

Zanotti (IT) – limitation/ deductibility of tuition fees abroad; OJ C 90 of 18.04.2009, p.15
C-70/09

Hengartner and Gasser (A) – Art. 43 EC – hunting – self-employed activity?
C-72/09

Establishments Rimbaud (FR) – Art 40 EEE
Source European Commission

 

 



 

 

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