Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
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-172/08 Pontina Ambiente v. Regione Lazio I special levy; landfills; penalties
Special levy none not considered German
English
French
C- 440/08 Gielen v. Staatssecr. van Fin NL discrimination; choice
Income tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C- 96/08 CIBA HU vocational training; levy; employees
Special levy Art. 43, 48 EC (≙ Art. 49, 54 TFEU) (-) German
English
French
C-510/08 Mattner D tax exemption limit; exemption; limit; residence
Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) (-) German
English
French
C-352/08 Modehuis A. Zwijnenburg NL transaction tax; directive
Corporation tax; Real estate transfer tax none not considered German
English
French
C- 56/09 Zanotti I tuition; tuition fees
Income tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-487/08 Comm. v. Spain E dividends; exemption; distribution; residence; holding
Corporation tax Art. 56 EC (≙ Art. 63 TFEU) not considered German
English
French
C-105/08 Comm. v. Portugal P tax assessment; residence; financial institution
Corporation tax Art. 49, 56 EC (≙ Art. 56, 63 TFEU); Art. 36, 40 EEA Agreeement not considered German
English
French
C-338; 339/08 Ferrero/ General Beverage Europe v. Agenzia Entrate I withholding tax; refund; adjustment surtax; dividends; subsidiary; directive
Corporation tax none not considered German
English
French