Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-103/06 Derouin v. Union pour le recouvrement des cotisations de séc. soc. (URSSAF) F social contributions; income; exclusion; double taxation; double-taxation convention Income tax none not considered German
English
French
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
C-201/05 The Test Claimants in the CFC and Dividend Group Litigation v. The Commissioners of Inland Revenue UK dividends; foreign-sourced; nationally-sourced; exemption; tax exemption; subsidiaries; subsidiary; tax base; parent company; diligence; wholly artificial arrangement; third contires; relation; free movement of capital; freedom of establishment; legal remedy; remedy; reimbursement Corporation tax Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) 2) (-) German
English
French
C-392/07 Comm. v. Belgium B implementation; directive none none not considered French
C-414/06 Lidl Belgium GmbH & Co. KG v FA Heilbronn D loss; deduction; permanent establishment; parent company; tax base; establishment Corporation tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) not considered German
English
French
C-194/06 Orange European Smallcup Fund NV v. Staatssecr. van Fin. NL concession; fiscal investment enterprises; deduction at source; deduction; dividends; national citizen; shareholder; residence; direct investment Corporation tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
English
French
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 German
English
French
C-11/07 Eckelkamp v. Belgium B deduction; debts; real estate; inheritance; residence Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
English
French
C-43/07 Arens-Sikken v. Staatssecr. Fin NL deduction; debts; real estate; inheritance; residence Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
English
French
C-360/06 Heinrich Bauer Verlag v. FA für Großunternehmen Hamburg D valuation; holding; partnership; influence Corporation tax Art. 43, 48 EC (≙ Art. 49, 54 TFEU) (-) German
English
French