Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
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-513/04 Kerckhaert-Morres v. Min of Finance B tax deducation; uniform rate; double taxation Income tax Art. 56 EC (≙ Art. 63 TFEU) not considered German
English
French
C-374/04 Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue UK residence; dividends; companies; tax credit Corporation tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) not considered German
English
French
C-446/04 Test Claimants in the Franked Investment Income (FII) Group Litigation v. Commissioners of Inland Revenue UK double taxation; Corporations; residence; dividends; surrender; subsidiaries; shareholders; measures; legislation; direct investments; legal remedy; violation of the contract Corporation tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) 2) (-); 4) (-) German
English
French
C-485,486,487,488,489,490/03 Commission v. Spain E impossibility; recovery; state aid none none not considered German
English
French
C-170/05 Denkavit Internationaal BV and Sarl Denkavit France F dividends; residence; exemption; withholding tax; double-taxation; setting-off
Corporation tax Art. 43, 48 EC (≙ Art. 49, 54 TFEU) not considered German
English
French
C-104/06 Comm v. Sweden S deferral; capital gains; sale; residential property
Income tax Art. 18, 39, 43, 56 EC (≙ Art. 21, 45, 49, 63 TFEU); Art. 28, 31, 40 EEA Agreement (-) German
English
French
C-329/05 G.Meindl v. FA Dinslaken D joint assessment; married couples
Income tax Art. 43 EC (≙ Art. 49 TFEU) not considered German
English
French
C-150/04 Comm. v. Denmark DK life assurance; pension
Income tax Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) (-) German
English
French
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