Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-269/07 Comm. v. Germany D savings-pension bonus; savings; pension; dwelling; acquisition; construction; reimbursement Income tax Art. 39 EC (≙ Art. 45 TFEU) 1) (-); 3) (-) German
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C-182/08 Glaxo Wellcome v. FA Munchen D freedom of establishment; freedom of capital movement; assessment basis; reduction in value; shares; dividends; distribution; shareholder; acquisition; residence Corporation tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) (-) German
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C-247/08 Gaz de France – Berliner Investissement v. BZfS D legal form; inclusion; subsidiary; parent company Corporation tax Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) not considered German
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C-562/07 Comm. v. Spain E residence; sale Income tax Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement (-) German
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C-153/08 Comm. v. Spain  E lottery; winnings; exemption Income tax Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement not considered German
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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 German
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C-169/08 Presidente del Consiglio dei Ministri v. Regione Sardegna I stopover; region; residence Local tax Art. 49 EC (≙ Art. 56 TFEU) (-) German
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C-540/07 Comm. v. Italy I dividends; establishment
Corporation tax Art. 56 EC (≙ Art. 63 TFEU); Art. 31, 40 EEA Agreement (-) German
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C-314/08 Filipiak PL assessment basis; assessment; social security; contributions; social security contributons; deduction
Income tax Art. 43, 49 EC (≙ Art. 49, 56 TFEU) not considered German
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C- 311/08 Société de Gestion Industrielle SGI B advantage; unusual; gratuitous; interdependance; residence
Corporation tax Art. 43, 48 EC (≙ Art. 49, 54 TFEU) not considered German
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