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