Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-234/94 | Tomberger | D | accounting; annual accounts; balance sheet; date at which profit is made; parent company; subsidiary | none | none | not considered |
German English French |
|
| C-520/04 | Turpeinen v. Uudenmaan verovirasto (Uusimaa Tax Office) | FIN | retirement pensions | Income tax | Art. 18, 39 EC (≙ Art. 21, 45 TFEU) | not considered |
German English French |
|
| C-208/00 | Überseering BV v. Nordic Construction Comp. Baumanagement GmbH (NCC) | D | company seat principle; incorporation principle | none | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-268/15 | Ullens de Schooten | B |
application; European Law |
unspecified | Art. 49, 56, 63 TFEU | not considered |
German English French |
|
| C-223/03 | Univ. of Huddersfield | UK | abuse; abusive practices; tax advantage; transaction; trust | VAT | none | not considered |
German French |
|
| C-544/07 | Uwe Rüffler v.Director of the Wrocław Tax Division, Wałbrzych office | PL | reduction; insurance; contributions; insurance contributions; health insurance | Income tax | none | not considered |
German English French |
|
| C-326/12 | van Caster and van Caster | D | flat-rate; gains; funds; investment; inverstment funds; communication; publishing; information | Income tax | Art. 63 TFEU | not considered |
German English French |
|
| C-580/15 | Van der Weegen and Pot | B | tax exemption; exemption; savings; savings deposit; conditions; residence | Income tax | Art. 56 TFEU; Art. 36 EEA Agreement | not considered |
German English French |
|
| C-513/03 | van Hilten-van der Heijden v. Rijksbelastingdienst | NL | inheritance; movement of capital; residence; citizenship | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-657/13 | Verder LabTec | D | unrealised gains; assets; transfer; permanent establishment | Corporation tax | Art. 49 TFEU | not considered |
German English French |