EU - Excise Duties - Council regulation (EU) No 389/2012
Council regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004
Sixth VAT Directive Article 2 Supply of services for consideration Telecommunications services Prepaid phonecards displaying information for making international calls Marketing through a network of distributors
ECJ - VAT - Sale of immovable property between connected companies
VAT Directive 2006/112/EC Articles 73 and 80(1) Sale of immovable property between connected companies Value of the transaction National legislation providing that for transactions between connected persons the taxable amount for VAT purposes is the open market value of the transaction
VAT Directive 2006/112 Exemptions Article 151(1)(c) Supply of services of dismantling obsolete US Navy ships in the territory of a Member State
Sixth VAT Directive Article 6(2), first paragraph, point (a), and Article 13(B)(b) Right of deduction Business assets which belong to a taxable person which is a legal person and which are placed at the disposal of its staff for their private use
ECJ - VAT - Failure of a Member State to fulfil obligations
Failure of a Member State to fulfil obligations Common system of value added tax Directive 2006/112/EC Articles 296 to 298 Common flat-rate scheme for farmers Flat-rate compensation percentage set at nil rate