Materialien | Datenbank EuGH-Rechtsprechung
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
C-233/09 | Dijkman et Dijkman-Lavaleije | B |
supplementary tax; municipal tax; interest; dividends; residence; intermediary |
Local tax | Art. 56 EC (≙ Art. 63 TFEU) | (-) |
German English French |
|
C-70/09 | Hengartner and Gasser | A |
hunting; taxes; swiss; Switzerland |
Special levy | none | not considered |
German English French |
|
C-72/09 | Établissements Rimbaud | F |
exemption; tax exemption; EEA |
Real estate tax | Art. 40 EEA Agreement (≙ Art. 63 TFEU) | not considered |
German English French |
|
C-199/10 | Secilpar v. Fazenda Pública | P |
withholding tax; dividends; residence |
Corporation tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered | French | |
C-287/10 | Tankreederei I | L |
tax credit; denial; investment; use; using |
Corporation tax | Art. 56 TFEU | (-) |
German English French |
|
C-155/09 | Comm. v. Greece | GR |
tax exemption; exemption; transfer; immovable property; residence; nationality |
Real estate transfer tax | Art. 39, 43 EC (≙ Art. 45 TFEU); Art. 28, 31 EEA Agreement | not considered |
German English French |
|
C-436; 437/08 | Haribo; Österreichische Salinen | A |
nationally-sourced dividends; foreign-sourced dividends; imputation; proof |
Corporation tax | Art. 63 TFEU | not considered |
German English French |
|
C-25/10 | Missionswerk Werner Heukelbach | B |
succession; centre of operation; residence |
Inheritance/Gift tax | Art. 63 TFEU | not considered |
German English French |
|
C-450/09 | Schröder | D |
deduction; annuities; relatives; relative; immovable property; residence |
Income tax | Art. 63 TFEU | not considered |
German English French |
|
C- 20/09 | Comm. v. Portugal | P |
public debt securities; debt securities; preferential treatment; preference |
Corporation tax; Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | not considered |
German English French |