Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
06/10/2009	C-153/08	Comm. v. Spain	E	lottery; winnings; exemption	Income tax	Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement	not considered	German English French
12/07/2012	C-269/09	Comm. v. Spain	E	transfer; residence; charge	Income tax	Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement	EU: (-)	German English French
13/11/2014	C-112/14	Comm. v. UK	UK	attribution; gains; participation; residence; company; companies; close	Income tax	Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement	not considered	English French
18/12/2014	C-640/13	Comm. v. UK	UK	limitation; limitation period; change; recovery; notice; retroactivity	unspecified	none	not considered	English French
03/02/2015	C-172/13	Comm. v. UK	UK	deduction; losses; residence; subsidiary; conditions	Corporation tax	Art. 49 TFEU; Art. 31 EEA Agreement	not considered	German English French
21/07/2005	C-349/03	Comm. v. UK – Gibraltar	UK	directive; application; mutual assistance	VAT	none	not considered	German English French
13/07/1993	C-330/91	Commerzbank	UK	indirect discrimination; nationality; residence condition	Corporation tax	Art. 5, 7, 52, 58 EEC Treaty (≙ Art. 4 (3) TEU, 18, 49, 54 TFEU)	not considered	German English French
05/11/2002	C-475/98	Commission v. Austria	A	flight; air transport; bilateral agreement; third party	none	Art. 52 TEC (≙ Art. 49 TFEU)	not considered	German English French
05/11/2002	C-471/98	Commission v. Belgium	B	flight; air transport; bilateral agreement; third party	none	Art. 52 TEC (≙ Art. 49 TFEU)	not considered	German English French
05/11/2002	C-467/98	Commission v. Denmark	DK	flight; air transport; bilateral agreement; third party	none	Art. 52 TEC (≙ Art. 49 TFEU)	not considered	German English French