Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-298/05 Columbus Container Services BVBA v.FA Bielefeld-Innenstadt D family; company; acquisition; shares; set-off; exemption; double-taxation convention
Income tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) not considered German
English
French
C-101/05 Skatteverket (S) v. A S, CH free movement of capital; third countries
Income tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
English
French
C-281/06 Jundt v. FA Offenburg D teaching; university; tax exemption; seeking to make a profit; profit
Income tax Art. 49 EC (≙ Art. 56 TFEU) (-) German
English
French
C-436/06 Gronfeldt v. FA Hamburg-Am Tierpark D temporary ruling; market freedoms
Income tax Art. 56 EC (≙ Art. 63 TFEU) (-) German
English
French
C-152/05 Comm. v. Germany D subsidies; owner-occupied dwellings; dwellings
Income tax Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU) not considered German
English
French
C-256/06 Jäger v. FA Kusel-Landstuhl D inheritance; agriculture; agricultural land; location
Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) (-) German
English
French
C-105/07 NV Lammers & Van Cleeff v. Belgium B reclassification; interest; dividends; director; subsidiary; parent company
Corporation tax Art. 43, 48 EC (≙ Art. 49, 54 TFEU) not considered German
English
French
C-293/06 Deutsche Shell GmbH v. FA für Großunternehmen Hamburg D consideration; currency; loss; currency loss; start-up capital; capital; establishment; tax-free; double-taxation convention Corporation tax Art. 43, 48 EC (≙ Art. 49, 54 TFEU) (-) German
English
French
C-248/06 Comm. v. Spain E tax deduction; deduction; research; development; costs Corporation tax Art. 43, 49 EC (≙ Art. 49, 56 TFEU); Art. 31, 36 EEA Agreement not considered French
C-212/06 Government of the French Community and Walloon Government v. Flemish Government B social security; social security scheme; entity; competence; residence none Art. 39, 43 EC (≙ Art. 45, 49 TFEU) not considered German
English
French