Category: Taxes – Other

Danfoss And Sauer-Danfoss: ECJ 20 Oct 2011

ECJ Indirect taxes – Excise duties on mineral oils – Incompatibility with European Union law – Non-repayment of excise duty to purchasers of goods to whom the excise duty has been passed on

[2011] EUECJ C-94/10, ECLI:EU:C:2011:674
Bailii
England and Wales
Citing:
Cited – Danfoss And Sauer-Danfoss ECJ 24-Mar-2011
ECJ Indirect taxation – Excise duty levied in breach of national law of the Union – Impact of tax by the taxpayer on its customers – Requests for refund and / or damages against the Crown by the person who has . .

Lists of cited by and citing cases may be incomplete.

European, Taxes – Other

Updated: 23 January 2022; Ref: scu.569891

Jacobs Construction Holdings Ltd and Another v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 5 Aug 2016

Corporation tax – small companies rate- associated companies- control – intra-group debt outstanding – JV loan financing -discovery – held -discovery assessments valid – companies associated – small companies rate not available.

[2016] UKFTT 555 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 22 January 2022; Ref: scu.568982