Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-326/12 van Caster and van Caster D flat-rate; gains; funds; investment; inverstment funds; communication; publishing; information Income tax Art. 63 TFEU not considered German
English
French
C-344/13; C-367/13 Blanco and Fabretti I tax exemption; exemption; income; income tax; gambling Income tax Art. 52, 56 TFEU not considered German
English
French
C-112/14 Comm. v. UK UK attribution; gains; participation; residence; company; companies; close Income tax Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement not considered English
French
C-678/11 Comm. v. Spain E appointment; tax representative; representative; pension funds; insurance; pension; funds Corporation tax Art. 56 TFEU; Art. 36 EEA Agreement not considered German
English
French
C-87/13 C-87/13 NL deduction; tax deduction; historic buildings; heritage; culture; history Income tax Art. 49 TFEU not considered German
English
French
C-133/13 Q NL tax exemption; exemption; gift; gift tax; situation; historic buildings; heritage; culture; history Inheritance/Gift tax Art. 63 TFEU not considered German
English
French
C-640/13 Comm. v. UK UK limitation; limitation period; change; recovery; notice; retroactivity unspecified none not considered English
French
C-172/13 Comm. v. UK UK deduction; losses; residence; subsidiary; conditions Corporation tax Art. 49 TFEU; Art. 31 EEA Agreement not considered German
English
French
C-512/13 Sopora NL exemption; reimbursement;extraterritorial expenses; expenses; work; worker; residence; border Income tax Art. 45 TFEU not considered German
English
French
C-559/13 Grünewald D deduction; annuities; relatives; relative; shares; business; succession; anticipation; anticipated succession; residence Income tax Art. 63 TFEU (-) German
English
French