Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the ‘Parent–Subsidiary Directive’)

Abstract (EN) The article presents and explains transactions of restructuring of businesses in respect of taking over transactions from the Slovak and European tax point of view. The merger transactions from the tax perspective are regulated by The Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In this respect, the article analyzes certain selected types of restructuring of businesses, such as (i) sale of business or the part of business, (ii) contribution in kind of business or the part of business, (iii) merger transaction from the selected Slovak legal implications that can be used in the agribusiness sector.

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Changes in VAT rates during the economic crisis

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis ◽

10.11118/actaun201159020339 ◽

2011 ◽

Vol 59 (2) ◽

pp. 339-346 ◽

Cited By ~ 2

Author(s):

Jan Široký ◽

Anna Kovářová

Keyword(s):

Economic Crisis ◽

Value Added ◽

Individual Member ◽

Tax Rates ◽

Value Added Tax ◽

Member States ◽

Common System ◽

Council Directive ◽

The Common ◽

Legal Constraints

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are – while maintaining specified minimal borders – in competency of Member States.Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

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Guarantee for the value added tax

Financial Law Review ◽

10.4467/22996834flr.20.019.13091 ◽

2020 ◽

Vol 20 (4) ◽

pp. 35-52

Author(s):

Michael Feldek

Keyword(s):

Value Added ◽

Case Law ◽

Legal Order ◽

The European Union ◽

Value Added Tax ◽

Common System ◽

Court Of Justice ◽

Council Directive ◽

The Common ◽

Descriptive Method

The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

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VIENETŲ REORGANIZAVIMO AR PERLEIDIMO METU KYLANČIŲ KLAUSIMŲ SPRENDIMAS ATSIŽVELGIANT Į EUROPOS SĄJUNGOS TEISINGUMO TEISMO PRAKTIKĄ

Teisė ◽

10.15388/teise.2014.0.3365 ◽

2014 ◽

Vol 91 ◽

pp. 193-211

Author(s):

Agnė Petkevičiūtė

Keyword(s):

European Union ◽

The European Union ◽

Member States ◽

Common System ◽

Court Of Justice ◽

Council Directive

Straipsnyje, siekiant atsakyti į kai kuriuos reorganizavimo ar turto perleidimo atvejais kylančius klausimus, analizuojama Europos Sąjungos Teisingumo Teismo praktika aiškinant 1990 m. liepos 23 d. Tarybos direktyvą Nr. 90/434/EEB dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis (su vėlesniais pakeitimais ir papildymais). The author of the article, seeking to address some issues rising in the case of reorganizations or transfers, analyses the practice of the Court of Justice of the European Union in interpreting the provisions of the Council Directive of 23 July 1990 90/434/EEC on a common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (as amended).

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THE COMMON SYSTEM ON THE VALUE ADDED TAX OF THE EUROPEAN UNION APPLIED TO THE INTRA-COMMUNITY OF PURCHASES OF MOTOR VEHICLES

SERIES V - ECONOMIC SCIENCES ◽

10.31926/but.es.2021.14.63.2.8 ◽

2021 ◽

Vol 14(63) (2) ◽

pp. 73-78

Author(s):

Steliana Busuioceanu ◽

Keyword(s):

European Union ◽

Value Added ◽

Motor Vehicles ◽

The European Union ◽

Value Added Tax ◽

Common System ◽

Goods And Services ◽

Council Directive ◽

Title Vi ◽

The Common

The common system of value added tax (VAT) of the European Union (EU) is implemented through Directive 2006/112/EC amending the text of Directive 6, namely of Council Directive 77/388/EC of May 17th 1977 to clarify the existing EU VAT legislation. This tax applies to all transactions made in the EU by a natural person or a legal entity called a taxable person, who provides goods and services in the course of their business. Moreover, imports of goods and services by any taxable person are also subject to VAT. The intra-community purchase of means of transport represents the entry into Romania of motor vehicles coming from member states of the European Union, goods that are transported from another member state to Romania. The fiscal treatment is very different depending on the specifics of each particular circumstance at the intra-community purchase and it is regulated by Title VI of the Tax Code which transposes the provisions of Directive 2006/112/EC. We aim at analyzing and capturing the accounting and fiscal diversity generated by these particular circumstances in the intra-community purchase of motor vehicles.

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The Transition to a New EU Plant Protection Regime – Legal Problems in the Regulatory Field

European Journal of Risk Regulation ◽

10.1017/s1867299x00001410 ◽

2011 ◽

Vol 2 (3) ◽

pp. 407-414

Author(s):

Gérardine Garçon

Keyword(s):

European Union ◽

Plant Protection ◽

Plant Protection Products ◽

Common Market ◽

The European Union ◽

Member States ◽

The Past ◽

Legal Problems ◽

Council Directive ◽

The Common

The plant protection law within the European Union has been continuously developed over the past two decades. Whereas harmonized provisions for the placing of plant protection products on the common market were introduced by Council Directive 91/414/EEC of 15 July 1991 (hereinafter the “Directive”), almost two decades later, a revision of the Directive has been passed which takes, in order to ensure consistency throughout the Member States and to provide for simplification, the form of a regulation. Regulation (EC) No. 1107/2009 concerning the placing of plant protection products on the market (hereinafter the “Regulation”) was adopted on 21 October 2009.

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Common Visa Policy: Bordering from Abroad—Applying Admission Criteria before Departure

10.1093/oso/9780198701002.003.0004 ◽

2017 ◽

Author(s):

Violeta Moreno-Lax

Keyword(s):

Information System ◽

Final Section ◽

Admission Criteria ◽

Member States ◽

The Common ◽

Key Features ◽

Visa Policy ◽

Migration Flows ◽

The Eu ◽

Common Policy

Visas are specifically aimed at controlling admission at the stage of pre-departure and constitute one of the essential requirements for entry under the Schengen Borders Code. This chapter examines the common policy of the EU, conceptualizing them as pre-authorizations of entry granted before arrival in the territory of the Member States. Visa requirements, as introduced in the Visa Regulation, are perused at the outset, taking account of periodic revisions of the visa lists and the criteria for amendment considered relevant by the EU legislator. The key features of the uniform visa format and the Visa Information System (VIS) are briefly presented, highlighting their contribution to the securitisation of migration flows. Then, the visa issuing procedure, as governed by the Community Code on Visas (CCV), is examined. The final section is reserved to the analysis of the implications of the different components of the policy regarding access to asylum in the Member States.

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“Unity in Diversity” Reloaded: The European Court of Human Rights’ Turn to Subsidiarity and its Consequences

Law & Ethics of Human Rights ◽

10.1515/lehr-2021-2020 ◽

2021 ◽

Vol 15 (1) ◽

pp. 93-123

Author(s):

Mikael Rask Madsen

Keyword(s):

Human Rights ◽

European Convention ◽

Reform Process ◽

Individual Member ◽

Member States ◽

European Court ◽

Recent Developments ◽

Unity In Diversity ◽

The Common ◽

Individual Justice

Abstract The European Convention of Human Rights system was originally created to sound the alarm if democracy was threatened in the member states. Yet, it eventually developed into a very different system with a focus on providing individual justice in an ever growing number of member states. This transformation has raised fundamental questions as to the level of difference and diversity allowed within the common European human rights space. Was the system to rest on minimum standards with room for domestic differences, or was it to create uniform standards? These questions have come up as increasingly contentious issues over the past years and have triggered a number of reforms seeking to introduce more subsidiarity in the system, striking a different balance between the European and national oversight of human rights. The article analyses this turn to subsidiarity by exploring whether the reform process has introduced new forms of difference and diversity within the common space of European human rights. Covering the period from 2000 to the end of 2019 and using a dataset of all judgments of the period, the article provides a structural analysis of developments in reference to the margin of appreciation which is the European Court of Human Rights’ long-standing tool for balancing the common standards, yet leaving space for individual member states to find local solutions to implementing those standards. It concludes that recent developments have contributed to a more federal-style construction of European human rights with more space for differences within the common general standards.

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