Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-190/12 | Emerging Markets Series of DFA Investment Trust Company | PL | establishment; capital; freedom of establishment; free movement of capital; exemption; tax exemption; dividends; investment funds | Corporation tax | Art. 49, 63, 65 TFEU | (-) |
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| C-24/12 and C-27/12 | X BV and TBG | NL | capital movements; capital; overseas; territories; overseas territories | Corporation tax | Art. 63 TFEU | not considered |
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| C-39/13 - C/41/13 | SCA Group Holding; X and Others; MSA International Holdings and MSA Nederland | NL | tax entity; subsidiary; sub-subsidiary; residence; sister company; parent company; establishment; permanent establishment | Corporation tax | Art. 49, 54 TFEU | (-) |
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| C-53/13 and C-80/13 | Strojírny Prostějov and ACO Industries Tábor | CZ | working; employment; temporary employment agencies; withholding; advance payment; income; income tax | Income tax | Art. 45, 49, 56 TFEU | not considered |
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| C-505/13 | Yumer | BG | deduction; tax deduction; legal form | Income tax | none | not considered | French | |
| C-48/13 | Nordea Bank Danmark | DK | reincoporation; losses; transfer; residence; group; permanent establishment; establishment | Corporation tax | Art. 49, 54 TFEU; Art. 31 EEA Agreement | not considered |
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| C-127/12 | Comm. v. Spain | E | inheritance; gifts; immovable property; residence; regions | Inheritance/Gift tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered | French | |
| C-211/13 | Comm. v. Germany | D | tax exemption; exemption; limit; inheritance; immovable property; residence; gifts | Inheritance/Gift tax | Art. 63 TFEU | (-) |
German French |
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| C-47/12 | Kronos International | D | free movement of capital; freedom of establishment; capital; establishment, neutral; exemption; exemption method; imputation; imputation method; method; dividends; residence | Corporation tax | Art. 49, 63, 65 TFEU | not considered |
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| C-489/13 | Verest and Gerards | B | determination; income; immovable property; real estate | Income tax | Art. 63 TFEU | not considered |
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