Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
T-202, 204/96 A. Von Löwis, M. Alvarez-Cotera v. Comm. EU freelancer; interpreter; community tax Income tax none not considered German
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French
C-18/95 Terhoeve NL residence; transfer; social security; contributions; income; consequences Income tax Art. 48 TEC (≙ Art. 45 TFEU) not considered German
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French
C-212/97 Centros DK branch; foreign company; circumvention none Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) not considered German
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French
C-311/97 Royal Bank of Scotland GR establishment; tax scale Corporation tax Art. 6, 52 TEC (≙ Art. 18, 49 TFEU) not considered German
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French
C-6/97 Italy v. Comm. I state aid; tax credit; road hauliers Corporation tax; Income tax; Business tax; VAT none not considered German
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French
C-302/97 Konle A accession; immovable property; authorisation; federation; federal countries none Art. 73b TEC (≙ Art. 63 TFEU) not considered German
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French
C-254/97 Baxter F special levy; tax deduction; research cost Special levy Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) not considered German
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French
C-275/97 DE + ES D annual accounts; principle of a true and fair view; global provisions; potential liabilities Corporation tax none not considered German
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French
C-391/97 Frans Gschwind D non-resident; working; equal treatment; employed person; married couples Income tax Art. 48 TEC (≙ Art. 45 TFEU) not considered German
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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
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French