Materialien | Datenbank EuGH-Rechtsprechung
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
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C-326/12 | van Caster and van Caster | D | flat-rate; gains; funds; investment; inverstment funds; communication; publishing; information | Income tax | Art. 63 TFEU | not considered |
German English French |
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C-344/13; C-367/13 | Blanco and Fabretti | I | tax exemption; exemption; income; income tax; gambling | Income tax | Art. 52, 56 TFEU | not considered |
German English French |
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C-112/14 | Comm. v. UK | UK | attribution; gains; participation; residence; company; companies; close | Income tax | Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement | not considered |
English French |
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C-678/11 | Comm. v. Spain | E | appointment; tax representative; representative; pension funds; insurance; pension; funds | Corporation tax | Art. 56 TFEU; Art. 36 EEA Agreement | not considered |
German English French |
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C-87/13 | C-87/13 | NL | deduction; tax deduction; historic buildings; heritage; culture; history | Income tax | Art. 49 TFEU | not considered |
German English French |
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C-133/13 | Q | NL | tax exemption; exemption; gift; gift tax; situation; historic buildings; heritage; culture; history | Inheritance/Gift tax | Art. 63 TFEU | not considered |
German English French |
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C-640/13 | Comm. v. UK | UK | limitation; limitation period; change; recovery; notice; retroactivity | unspecified | none | not considered |
English French |
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C-172/13 | Comm. v. UK | UK | deduction; losses; residence; subsidiary; conditions | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | not considered |
German English French |
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C-512/13 | Sopora | NL | exemption; reimbursement;extraterritorial expenses; expenses; work; worker; residence; border | Income tax | Art. 45 TFEU | not considered |
German English French |
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C-559/13 | Grünewald | D | deduction; annuities; relatives; relative; shares; business; succession; anticipation; anticipated succession; residence | Income tax | Art. 63 TFEU | (-) |
German English French |