Materialien | Datenbank EuGH-Rechtsprechung
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
C-345/04 | Centro Equestre da Lezíria Grande Lda v. BfF | D |
deduction; operating expenses; restricted tax liability; costs |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
C-212/97 | Centros | DK | branch; foreign company; circumvention | none | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
C-255/14 | Chmielewski | HU | fine; declaration; cash | Administrative fine | Art. 65 TFEU | not considered |
German English French |
|
C- 96/08 | CIBA | HU |
vocational training; levy; employees |
Special levy | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | (-) |
German English French |
|
C-253/03 | CLT-UFA S.A. v. FA Köln-West | D | branch; foreign company; subsidiaries; residence | Corporation tax | Art. 52, 58 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
C-138/07 | Cobelfret v. Belgium | B | exemption; dividends; loss deduction; loss | Corporation tax | none | not considered |
German English French |
|
C-298/05 | Columbus Container Services BVBA v.FA Bielefeld-Innenstadt | D |
family; company; acquisition; shares; set-off; exemption; double-taxation convention |
Income tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
C-300/90 | Comm v Belgium | B | deduction; insurance contributions | Income tax | Art. 48, 59 EEC Treaty (≙ Art. 45, 56 TFEU) | (+) |
German English French |
|
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 |
|
C-151/94 | Comm v Lux - Biehl II | L | residence condition; tax refund | Income tax | Art. 48 TEEC (≙ Art. 45 TFEU) | not considered |
German English French |