Décisions de justice publiées par le cabinet
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00479, 19/00731
Inkomstenbelasting; omzetcorrectie bij een rijschoolhouder; niet voldaan aan administratieve verplichtingen
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00459
Proceskosten; beslistermijn na vernietiging van een besluit (art. 8:106 Awb; art. 28 lid 7 Algemene wet inzake rijksbelastingen; art. 236 lid 2 Gemeentewet)
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00177
Inkomstenbelasting/premievolksverzekeringen. A1-verklaring. Uit de jurisprudentie van de Hoge Raad volgt dat de inspecteur en de belastingrechter in het kader van de premieheffing moeten handelen en oordelen overeenkomstig de inhoud van...
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00377
Pseudo-eindheffing excessieve vertrekvergoeding; artikel 32bb van de Wet op de loonbelasting 1964; dienstbetrekking?
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00267
Omzetbelasting; hoger beroep na verwijzing; art. 15 Wet OB 1968; weigering aftrek van in rekening gebrachte omzetbelasting ter zake van levering van personenauto’s, afkomstig uit Duitsland, vanwege btw-fraude eerder in...
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Rechtbank Den Haag, 16 mai 2019, n° 17_2188
Eiser maakt niet aannemelijk dat hij in 2013 een onderneming dreef. Hij had maar één opdrachtgever, was voltijd aanwezig op de bedrijfslocaties van deze opdrachtgever en was wat betreft tijdstip,...
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Gerechtshof Amsterdam, 16 mai 2019, n° 18/00284 tot en met 18/00288
Inkomstenbelasting. Uitgaven voor partneralimentatie.
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Cour suprême administrative de Finlande, 16 mai 2019, n° 183/3/18
Valitus maakuntajohtajan viran täyttämistä koskevassa kunnallisasiassa A, Huittinen Turun hallinto-oikeus 12.12.2017 nro 17/0375/1 on 15.12.2016 tekemällään päätöksellä päättänyt esittää maakuntavaltuustolle, että se valitsee maakuntajohtajan virkaan suunnittelujohtaja Asko Aro-Heinilän. on päätöksellään...
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High Court (Administrative Court), 16 mai 2019, n° [2019] EWHC 1154 (Admin)
Upper Tribunal Judge Markus QC: Introduction 1. In this application for judicial review, the Claimant challenges decisions of the London Borough of Camden that he was not qualified for the...
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Court of Appeal (Criminal Division), 16 mai 2019, n° [2019] EWCA Crim 2232
MR JUSTICE JEREMY BAKER: 1. On 7 March 2019 Jack Upton, having previously pleaded guilty before the Magistrates and been committed for sentence to the Crown at Kingston-upon-Thames, was sentenced...
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Court of Appeal (Civil Division), 16 mai 2019, n° [2019] EWCA Civ 840
Lord Justice Lewison: Introduction and background 1. The issue on this appeal is what it takes in a development plan document to identify land for potential development. If land is...
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Court of Appeal (Criminal Division), 16 mai 2019, n° [2019] EWCA Crim 865
WARNING: Reporting restrictions may apply to the contents transcribed in this document, particularly if the case concerned a sexual offence or involved a child. Reporting restrictions prohibit the publication of...
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County Court, 16 mai 2019, n° [2019] EWCC 2
Mr Justice Birss: 1. This is an application for permission to bring a derivative claim under the 2006 Companies Act. It arises in the following circumstances. Mr Parker, the Claimant,...
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High Court (Queen's Bench Division), 16 mai 2019, n° [2019] EWHC 1245 (QB)
Podesta v Akhtar and Aviva Insurance Limited 1. This personal injury claim arises out of a road traffic accident in the early hours of the morning of 19 December 2015...
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High Court (Administrative Court), 16 mai 2019, n° [2019] EWHC 1226 (Admin)
1. The Claimant in this Judicial Review claim challenges the Secretary of State’s decision of 4 July 2018 to refuse her application for further leave to remain in the United...
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High Court (Commercial Court), 16 mai 2019, n° [2019] EWHC 1277 (Comm)
1. This application by the Claimant ("P") under s. 68 of the Arbitration Act 1996 ("the Act") arises in respect of a Partial Final Award dated 6 July 2018 by...
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High Court (Administrative Court), 16 mai 2019, n° [2019] EWHC 1292 (Admin)
MR JUSTICE HOLMAN: 1 This is a statutory appeal to the High Court pursuant to section 24 of the Crime and Courts Act 2013 from a decision of the Bar...
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Court of Appeal (Criminal Division), 16 mai 2019, n° [2019] EWCA Crim 837
Sir Brian Leveson P : 1. At all material times, Mohammed Abdul Kuddus was the sole director (and, effectively, the owner) of a limited company, RS Takeaway Ltd (“the Company”),...
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High Court (Administrative Court), 16 mai 2019, n° [2019] EWHC 1253 (Admin)
The Honourable Mr Justice Kerr: 1. The appellant, Mr Bialkowski, appeals against the decision of District Judge Tempia made on 12 November 2018 to extradite him to Poland to serve...
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High Court (Administrative Court), 16 mai 2019, n° [2019] EWHC 1249 (Admin)
The Honourable Mr Justice Kerr: Introduction 1. I made an anonymity order in this case at the hearing two days ago for reasons given at the time. The order was...
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Court of Appeal (Civil Division), 16 mai 2019, n° [2019] EWCA Civ 839
Lord Justice David Richards : 1. In determining entitlement to state pension credit (SPC), account is taken of the claimant’s actual and “notional” income. Notional income is defined by reg....
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Court of Appeal (Criminal Division), 16 mai 2019, n° [2019] EWCA Crim 2231
MR JUSTICE JEREMY BAKER: 1. On 23 January 2019 Craig Palmer, having previously entered pleas of guilty at the Magistrates' Court and been committed for sentence, appeared in the Crown...
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Court of Appeal (Civil Division), 16 mai 2019, n° [2019] EWCA Civ 841
Lady Justice Rose: 1. These two appeals raise the issue of the extent of disclosure of documents that should be provided by the Appellants (‘HMRC’) when a trader who has...
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Cour supérieure de justice, 16 mai 2019
Cour supérieure de justice, 16 mai 2019
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Supremo Tribunal de Justiça, 16 mai 2019, n° 1070/17.8T8VFR.P1.S1
Relator: CATARINA SERRA. I. O efeito de caso julgado da decis?o penal que conhece do pedido civil ? produzido ? e deve, portanto, ser apreciado ? nos mesmos termos do...
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Supremo Tribunal de Justiça, 16 mai 2019, n° 106503/16.1YIPRT.P1.S1
Relator: CATARINA SERRA. I. Estando em causa, como est?o no contrato de empreitada, obriga??es ligadas entre si por um nexo sinalagm?tico, portanto, interdependentes ou rec?procas, a dona da obra tem...
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Supremo Tribunal de Justiça, 16 mai 2019, n° 1376/11.0TVLSB.L1.S1
Relator: CATARINA SERRA. I. Cabe nas compet?ncias do Supremo Tribunal de Justi?a verificar se a aprecia??o da impugna??o da decis?o da mat?ria de facto levada a cabo pelo Tribunal da...
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Supremo Tribunal de Justiça, 16 mai 2019, n° 6646/04.0TBCSC.L1.S2
Relator: CATARINA SERRA. I. N?o sendo poss?vel a execu??o espec?fica do contrato-promessa, tem o promitente-adquirente a possibilidade de optar pela restitui??o do sinal em dobro (cfr. artigo 442.?, n.? 2,...
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Supremo Tribunal de Justiça, 16 mai 2019, n° 22288/16.5TPRT.P1.S1
Relator: ROSA RIBEIRO COELHO. I ? Para descarateriza??o da figura de dupla conformidade de julgados n?o releva uma qualquer dissemelhan?a das fundamenta??es, tendo de ser essencial a diferen?a existente entre...
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Supremo Tribunal de Justiça, 16 mai 2019, n° 334/14.7TCFUN.L1.S1
Relator: ROSA RIBEIRO COELHO. I ? Tendo sido invocada, em sede de apela??o, a nulidade da senten?a por contradi??o entre os fundamentos usados e a decis?o, e se a Rela??o,...