Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-68/15 | X | B | dividends; taxable profits; tax advantages | Corporation tax | Art. 49 TFEU | not considered |
German English French |
|
| C-200/98 | X AB / Y AB | S | advance tax rulings; double-taxation convention; non-discrimination clause; group | Corporation tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-436/00 | X and Y v. Riksskatteverket | S | shares; transferor; undervalue | Income tax | Art. 43, 48, 46, 58 TEC (≙ Art. 49, 54, 63, 65 TFEU) | (-) |
German English French |
|
| C-24/12 and C-27/12 | X BV and TBG | NL | capital movements; capital; overseas; territories; overseas territories | Corporation tax | Art. 63 TFEU | not considered |
German English French |
|
| C-429/07 | X BV v. Inspecteur van de Belastingdienst | NL | permission; Commission; submission; observation | Income tax | none | not considered |
German English French |
|
| C-337/08 | X Holding v. Staatssecr. van Fin. | NL |
single tax entity; tax entity; residence; parent company; subsidiary |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-155/08; C-157/08 | X/ Passenheim-van Schoot | NL | recovery; period; recovery period; savings; income | Income tax; Capital tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-505/13 | Yumer | BG | deduction; tax deduction; legal form | Income tax | none | not considered | French | |
| C- 56/09 | Zanotti | I |
tuition; tuition fees |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |