Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
16/12/1960	6/60	Humblet (B)	F	extent of jurisdiction; right of action; exhaustion of remedies; subsidiarity; officials; salaries; tax rate	Income tax	none	not considered	German English French
03/07/1974	7/74	Reiniera Charlotte Brouerius van Nidek v. Inspecteur der Registratie en Successie	NL	Survivor's pensions; salaries; officials; death duties	Inheritance/Gift tax	none	not considered	German English French
15/09/1981	208/80	Lord Bruce of Donington	UK	Members of the European Parliament; flat-rate subsistance and travel allowances	Income tax	none	not considered	German English French
05/05/1982	15/81	Gaston Schul	NL	importation; private persons; value-added tax; customs duty	VAT	none	not considered	German English French
28/01/1986	270/83	Comm v France - avoir fiscal	F	benefit of shareholder's tax credit; avoir fiscal; insurance companies	Corporation tax	Art. 52 EEC Treaty (≙ Art. 49 TFEU)	not considered	German English French
27/09/1988	81/87	Daily Mail	UK	right to leave the Member State of origin; legal persons	Corporation tax	Art. 52, 58 EEC Treaty (≙ Art. 49, 54 TFEU)	not considered	German English French
08/05/1990	175/88	Biehl l	L	residence condition; tax refund	Income tax	Art. 7, 48 EEC Treaty (≙ Art. 18, 45 TFEU)	not considered	German English French
28/01/1992	C-204/90	Bachmann	B	deduction; insurance contributions	Income tax	Art. 48, 59, 67, 106 EEC Treaty (≙ Art. 45, 56, 63 TFEU)	(+)	German English French
28/01/1992	C-300/90	Comm v Belgium	B	deduction; insurance contributions	Income tax	Art. 48, 59 EEC Treaty (≙ Art. 45, 56 TFEU)	(+)	German English French
26/01/1993	C-112/91	Werner	D	residence; nationality	Income tax	Art. 7, 52 EEC Treaty (≙ Art. 18, 49 TFEU)	not considered	German English French