Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-439/97 Sandoz A stamp duty; equivalent; non-residents Duty Art. 73b, 73d TEC (≙ Art. 63, 65 TFEU) not considered German
English
French
C-229/98 G. Vander Zwalmen, E. Massart B married couples; European officials; working; tax benefit Income tax none not considered German
English
French
C-294/97 Eurowings D add-backs; non-residents; leasing Business tax Art. 59 TEC (≙ Art. 56 TFEU) (-) German
English
French
C-55/98 Bent Vestergaard DK professional training courses; location; tax deduction Income tax Art. 59 TEC (≙ Art. 56 TFEU) (-) 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-34/98 Comm. v. France – CRDS F social security systems; cross-border commuter
Social security levy Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
C-169/98 Comm. v. France – CSG F social security systems; cross-border commuter
Social security levy Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
T-223/97; T-17/98 joined cases– R. Kooyman v. EP , Petra van Eynde-Neutens v. EP EU interpreter; auxiliary staff; community tax; parliament
Income tax none not considered
C-251/98 Baars NL Capital tax Art. 52 TEC (≙ Art. 49 TFEU) (-) German
English
French
C-420/98 W.N. v. Staatssecretaris van Financien NL loss of tax; mutual assistance; exchange of information; spontaneous
none none not considered German
English
French