Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-209/01 Schilling v. FA Nürnberg-Süd D special expenses; household assistant; officials Income tax Art. 48 TEC (≙ Art. 45 TFEU) (-) German
English
French
C-42/02 Lindman FIN lottery; lottery winnings Income tax Art. 49 TEC (≙ Art. 56 TFEU) not considered 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-334/02 Comm. v. France F fixed levy; interest Income tax Art. 49, 56 TEC (= Art. 56, 63 TFEU) not considered German
English
French
C-9/02 De Lasteyrie du Saillant F residence; unrealised increases in value Income tax Art. 52 TEC (≙ Art. 49 TFEU) (-) German
English
French
T-85/03 Govt of the Cayman Islands v. Comm. UK admissibility; interim measures Capital tax none not considered English
C-338/01 Comm. v. Council of the EU EU legal basis; directive none none not considered German
English
French
C-387/01 Weigel v. Finanzlandesdirektion für Vorarlberg A consumption; importation Consumption tax Art. 39 EC (≙ Art. 49 TFEU) not considered German
English
French
C-224/02 Pusa v. Osuuspankkien Keskinäinen Vakuutusyhtiö FIN pension; attachable part Income tax none not considered German
English
French
C-268/03 de Baeck v. Belgium B gains; transfer Income tax Art. 43, 48, 56 EC (≙ Art. 49, 45, 63 TFEU) not considered German
English
French