Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-311/97 | Royal Bank of Scotland | GR | establishment; tax scale | Corporation tax | Art. 6, 52 TEC (≙ Art. 18, 49 TFEU) | not considered |
German English French |
|
| C-389/99 | Rundgren | FIN |
retired persons; civil cervants: pensions; health insurance; social security contributions; reimbursement |
Social security levy | none | not considered |
German English French |
|
| C-243/11 | RVS Levensverzekeringen | B | state of commitment; commitment; change | Insurance tax | none | not considered |
German English French |
|
| C-544/03 and C- 545/03 | S.A.Mobistar v. Commune de Fleuron resp. S.A.Belgacom v. Commune de Schaerbeek | NL | mobile communication; personal communication; communication; infrastructure | Local tax | Art. 59 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-282/07 | S.A.Truck Center v. Belgium | B | retention; source; interest; residence | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | not considered |
German English French |
|
| C-479/14 | Sabine Hünnebeck v Finanzamt Krefeld | D |
option; tax exemption; tax exemption limit; limit; period; time; time period; gifts; residence |
Inheritance/Gift tax | Art. 63, 65 TFEU | (-) |
German English French |
|
| C-529/10 | Safilo | I |
conclusion; proceedings; payment; claim; tax claims |
Corporation tax | Art. 63 TFEU | not considered | French | |
| C-307/97 | Saint-Gobain | D | tax concessions; corporation tax relief; international groups; crediting; subsidiary; shareholdings; permanent establishment | Corporation tax; Capital tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-439/97 | Sandoz | A | stamp duty; equivalent; non-residents | Duty | Art. 73b, 73d TEC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-163/94, C-165/94, C-250/94 | Sanz de Lera and others | E | authorisation; declaration; hard cash; exportation; third countries | none | Art. 73b, 73c(1), 73d(1)(b) TEC (≙ Art. 63, 64(1), 65(1)(b) TFEU) | not considered |
German English French |