Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-384/11 | Tate & Lyle Investments | B |
dividends; withholding tax; distribution; residence; holdings; economic double taxation; double taxation; shareholder; deduction; purchase; value; mechanisms |
Corporation tax | Art. 63 TFEU | not considered | French | |
| C-18/95 | Terhoeve | NL | residence; transfer; social security; contributions; income; consequences | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-374/04 | Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue | UK | residence; dividends; companies; tax credit | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-35/11 | Test Claimants in the FII Group Litigation (II) | UK | exemption; exemption method; dividends; imputation; imputation method; taxpayer; repayment; damages; third countries; shareholder; controlling; surrendering; subsidiaries: residence | Corporation tax | Art. 49, 63 TFEU | 1) (+) |
German English French |
|
| C-362/12 | Test Claimants in the FII Group Litigation (III) | UK | limitation; limitation period; change; recovery; notice; retroactivity | Corporation tax | none | not considered |
German English French |
|
| C-446/04 | Test Claimants in the Franked Investment Income (FII) Group Litigation v. Commissioners of Inland Revenue | UK | double taxation; Corporations; residence; dividends; surrender; subsidiaries; shareholders; measures; legislation; direct investments; legal remedy; violation of the contract | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | 2) (-); 4) (-) |
German English French |
|
| C-524/04 | Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue | UK |
deduction; assessment basis; interest; loans; parent company; subsidiary; non-member countries |
Corporation tax | Art. 43, 49, 56 EC (≙ Art. 49, 56, 63 TFEU) | (-) |
German English French |
|
| C-364/01 | The heirs of H. Barbier v. Staatssecretaris van Financien | NL | inheritance; immovable property | Inheritance/Gift tax; Real estate transfer tax | Art. 48, 52, 73b, 73d TEC (≙ Art. 45, 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-201/05 | The Test Claimants in the CFC and Dividend Group Litigation v. The Commissioners of Inland Revenue | UK | dividends; foreign-sourced; nationally-sourced; exemption; tax exemption; subsidiaries; subsidiary; tax base; parent company; diligence; wholly artificial arrangement; third contires; relation; free movement of capital; freedom of establishment; legal remedy; remedy; reimbursement | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | 2) (-) |
German English French |
|
| C-388/14 | Timac Agro | D | reincoporation; losses; transfer; residence; group; permanent establishment; establishment | Corporation tax | Art. 49 TFEU | (+) |
German English French |