Materialien | Datenbank EuGH-Rechtsprechung
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
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C-251/98 | Baars | NL | Capital tax | Art. 52 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
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C-204/90 | Bachmann | B | deduction; insurance contributions | Income tax | Art. 48, 59, 67, 106 EEC Treaty (≙ Art. 45, 56, 63 TFEU) | (+) |
German English French |
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C-475/03 | Banca Popolare di Cremona v. Agenzia Entrate Ufficio Cremona | I | classification; preclusion | Business tax | none | not considered |
German English French |
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C-157/10 | Banco Bilbao Vizcaya Argentaria | E |
deduction; foreign; exemption |
Corporation tax | Art. 67 EEC Treaty (≙ Art. 63 TFEU) | not considered |
German English French |
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C-27/07 | Banque Fédérative du Crédit Mutuel v. France | F | profit; subsidiary; parent company; withholding tax | Corporation tax | none | not considered |
German English French |
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C-306/99 | Banque Internationale pour l'Afrique Occidentale S.A. (BIAO) v.FA für Großunternehmen | D | reserves; balance sheet; loan | Business tax | none | not considered |
German English French |
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C-194/15 | Baudinet and Others | I | dividends; taxation; residence; withholding tax; establishment | Income tax | Art. 49, 63, 65 TFEU | not considered | French | |
C-254/97 | Baxter | F | special levy; tax deduction; research cost | Special levy | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
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C-20/16 | Bechtel and Bechtel | D | deduction; pensions; health insurance; contributions; insurance contributions; employment; public administration; administration; wages; progressivity; progressivity proviso | Income tax | Art. 45 TFEU | not considered |
German English French |
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C-168/11 | Beker and Beker | D | special expenditure; special expenses; extraordinary costs; offsetting; dividends | Income tax | Art. 63 TFEU | not considered |
German English French |