Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-489/13 | Verest and Gerards | B | determination; income; immovable property; real estate | Income tax | Art. 63 TFEU | not considered |
German English French |
|
| C-250/15 | Vivium | B | constitution; law; violation; equality | Income tax | none | not considered | French | |
| C-292/04 | W. Meilicke and Others (I) v. FA Bonn-Innenstadt | D |
tax credit; shareholder; dividends; establishment; temporal effects |
Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-262/09 | W. Meilicke and Others (II) v. FA Bonn-Innenstadt | D |
tax credit; calculation; shareholder; dividends; capital companies; establishment; evidence; time limit; submission |
Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-420/98 | W.N. v. Staatssecretaris van Financien | NL |
loss of tax; mutual assistance; exchange of information; spontaneous |
none | none | not considered |
German English French |
|
| C-560/13 | Wagner-Raith | D | flat-rate; gains; funds; investment; inverstment funds; shareholders; residence; freedom of services; free movement of capital | Income tax | Art. 56, 63 TFEU | not considered |
German English French |
|
| C-169/03 | Wallentin v. Riksskatteverket | S | basic allowance; non-residents; personal circumstances | Income tax | Art. 39 EC (≙ Art. 49 TFEU) | (-) |
German English French |
|
| C-516/99 | Walter Schmid v. Finanzamt Wien | A |
jurisdiction; court; tribunal |
Income tax | Art. 58, 73b, 73d TEC (≙ Art. 54, 63, 65 TFEU) | not considered |
German English French |
|
| C-9/11 | Waypoint Aviation | B |
loans; acquisition; assets; territory; right to use; transfer; group |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-242/03 | Weidert/Paulus v. Min.des finances | L | tax relief; cash contributions; acquisition; shares | Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |