Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-267/09 Comm. v. Portugal P tax representative; representative; residence
Income tax Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement not considered German
English
French
C-384/09 Prunus F immovable property; tax exemption; non-member states
Real estate tax Art. 63 TFEU not considered German
English
French
C-10/10 Comm. v. Austria A gifts; deduction; tax deduction; research; teaching; institutions; establishment
Income tax Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement not considered German
English
French
C-262/09 W. Meilicke and Others (II) v. FA Bonn-Innenstadt D tax credit; calculation; shareholder; dividends; capital companies; establishment; evidence; time limit; submission
Income tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
English
French
C-397/09 Scheuten Solar Technology D incorporation; loan interest; loan; interest; associated companies; assessment basis
Business tax none not considered German
English
French
C-270/10 Gistö FIN spouse; employee; European Union; working; residence
Income tax none not considered German
English
French
C-78; 79; 80/08 Paint Graphos /Adige Carni/ Franchetto I tax exemption; cooperatives; state aid
Corporation tax; Income tax none not considered German
English
French
C-310/09 Accor F advance payment; tax credit; subsidiaries; reimbursement; unduly payments; unjust enrichment; evidence
Corporation tax Art. 49, 63 TFEU not considered German
English
French
C-132/10 Halley and Others B limitation; limitation period; inheritance; inheritance tax; valuation; shares; residence
Inheritance/Gift tax Art. 63 TFEU not considered German
English
French
C-240/10 Schulz-Delzers und Schulz D provisions; compensation; purchasing power; progressivity proviso
Income tax Art. 39 EC (≙ Art. 45 TFEU) not considered German
English
French