Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-302/98 | Sehrer | D |
social security systems; social security; sickness insurance; retirement pensions; contributions |
Social security levy | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-451/03 | Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori | I | tax advice; assistance | none | Art. 43, 49 TEC (≙ Art. 49, 56 TFEU) | not considered |
German English French |
|
| C-411/03 | SEVIC Systems Aktiengesellschaft | D | merger; inland; register | none | Art. 43, 48 EC (≙ Art. 49, 45 TFEU) | not considered |
German English French |
|
| C-318/10 | SIAT | B |
business expenses; decution; residence; service |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-422/01 | Skandia and Ramstedt v. Riksskatteverket | S | insurance; insurance policy | Income tax | Art. 49, 50 TEC (≙ Art. 56, 57 TFEU) | (-) |
German English French |
|
| C-101/05 | Skatteverket (S) v. A | S, CH |
free movement of capital; third countries |
Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-102/05 | Skatteverket (S) v. A and B | S |
freedom of establishment; free movement of capital; third countries |
Income tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-632/13 | Skatteverket с/ Hirvonen | S | option; residence; taxation at source; personal deduction; deduction | Income tax | Art. 21, 45 TFEU | not considered |
German English French |
|
| C- 311/08 | Société de Gestion Industrielle SGI | B |
advantage; unusual; gratuitous; interdependance; residence |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-451/05 | Société ELISA (Lux) v. Dir. gén. des impôts (F) | L, F |
tax exemption; exchange of information; convention; double-taxation convention |
Real estate tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |