Materialien | Datenbank EuGH-Rechtsprechung
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-558/10 | Bourges-Maunoury et Heintz | B |
income; officials; staff; cap; calculation |
Capital tax | none | not considered |
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| C-18/15 | Brisal; KBC | P |
withholding tax; withholding; tax at source; residence; finance; institutions; financial institutions; business; expenses; business expenses |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-241/14 | Bukovansky | D | Switzerland; working; residence | Income tax | none | not considered |
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| C-284/06 | Burda Verlagsbeteiligungen GmbH v. FA Hamburg | D | withholding tax; subsidiary; profit; corrective mechanism; parent company | Corporation tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
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| C-35/08 | Busley/Cibrian Fernandez v. Finanzamt Stuttgart | D | deduction; losses; letting; immovable property; decreasing-balance method; depreciation | Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
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|
| C-122/15 | C | FIN |
application; supplementary tax; pension |
Income tax | none | not considered |
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|
| C-87/13 | C-87/13 | NL | deduction; tax deduction; historic buildings; heritage; culture; history | Income tax | Art. 49 TFEU | not considered |
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| C-196/04 | Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inl.Rev. | UK | Controlled foreign companies (CFC); wholly artificial arrangements; subsidiaries | Corporation tax | Corporation Tax | not considered |
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| C-210/06 | CARTESIO | HU | legal form; removal; domicile | none | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
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| C-386/04 | Centro di Musicologia Walter Stauffer v. FA München für Körperschaften | D | tax exemption; rent; rental income; foundation; charity; charitable foundations; establishment | Corporation tax | Art. 43, 48, 55, 56 EC (≙ Art. 49, 54, 62, 63 TFEU) | (-) |
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