Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
29/04/2004	C-387/01	Weigel v. Finanzlandesdirektion für Vorarlberg	A	consumption; importation	Consumption tax	Art. 39 EC (≙ Art. 49 TFEU)	not considered	German English French
17/10/2013	C-181/12	Welte	D	allowance; residence; inheritance; heirs	Inheritance/Gift tax	Art. 56, 58 EC (≙ Art. 63, 65 TFEU)	(-)	German English French
08/03/2017	C-448/15	Wereldhave Belgium and Others	B	non-taxation; directive; dividends; subsidiary; parent company; fiscal investment institutions; zero rate	Corporation tax	none	not considered	German English French
26/01/1993	C-112/91	Werner	D	residence; nationality	Income tax	Art. 7, 52 EEC Treaty (≙ Art. 18, 49 TFEU)	not considered	German English French
07/03/2013	C-424/11	Wheels Common Investment Fund Trustees and Others v. Commissioners for Her Majesty's Revenue and Customs	UK	special investment fund; VAT	VAT	none	not considered	German English French
11/08/1995	C-80/94	Wielockx	NL	equal treatment; non-residents; deduction; pension reserve	Income tax	Art. 52 EEC Treaty (≙ Art. 49 TFEU)	(-)	German English French
18/10/2012	C-498/10	X	NL	withholding tax; remuneration; services; residence	Income tax	Art. 56 TFEU	not considered	German English French
10/06/2015	C-686/13	X	S	deduction; currency; losses; currency losses	Corporation tax	Art. 49, 63 TFEU	not considered	German English French
09/02/2017	C-283/15	X	NL	personal and family circumstances; personal circumstances; family circumstances; family; residence	Income tax	Art. 49 TFEU	not considered	German English French
15/02/2017	C-317/15	X	NL	restrictions; direct investment; establishment; financial services; securities; capital markets; provision of services; services	Income tax	Art. 63 TFEU	not considered	German English French