Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-418/07 Société Papillon v. Min of Fin. F group tax regime; group; subsidiary; sub-subsidiary; residence Corporation tax Art. 43 EC (≙ Art. 49 TFEU) (+) German
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French
C-512/13 Sopora NL exemption; reimbursement;extraterritorial expenses; expenses; work; worker; residence; border Income tax Art. 45 TFEU not considered German
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French
C-73/03 Spain v. Comm E state aid; farms; agriculture; tax shelter Income tax none not considered French
C-501/00 Spain v. Comm. E steel; state aid; duration none none not considered German
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French
C-522/14 Sparkasse Allgäu D notification; obligation; notification obligation; credit institution; establishment; branches Inheritance/Gift tax Art. 49 TFEU not considered German
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French
C-377/07 STEKO Industriemontage v FA Speyer-Germersheim D entering into force; deduction; holding; residence Corporation tax; Business tax Art. 56 EC (≙ Art. 63 TFEU) (-) German
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French
C-174/02 Streekgewest Westelijk Noord-Brabant v. Staatssecretaris van Financien NL prohibition; state aid Duty none not considered German
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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 German
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C-484/93 Svensson & Gustavsson L benefit; interest rate; subsidy; establishment none Art. 59, 67, 71 TEC (≙ Art. 56, 63 TFEU) (-) German
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French
C-287/10 Tankreederei I L tax credit; denial; investment; use; using
Corporation tax Art. 56 TFEU (-) German
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French