Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
30/06/2016	C-176/15	Riskin et Timmermans	B	dividends; tax reduction; reduction; third countries; double-taxation convention	Income tax	Art. 63, 65 TFEU	not considered	German English French
13/07/2016	C-18/15	Brisal; KBC	P	withholding tax; withholding; tax at source; residence; finance; institutions; financial institutions; business; expenses; business expenses	Corporation tax	Art. 49 EC (≙ Art. 56 TFEU)	not considered	German English French
15/09/2016	C-268/15	Ullens de Schooten	B	application; European Law	unspecified	Art. 49, 56, 63 TFEU	not considered	German English French
21/09/2016	C-478/15	Radgen	D	teaching; tax exemption; Switzerland	Income tax	none	(-)	German English French
24/11/2016	C-464/14	SECIL	P	deduction; tax deduction; dividends; origination; Tunisia; Lebanon	Corporation tax	Art. 63, 64 TFEU	not considered	German English French
21/12/2016	C-503/14	Comm. v. Portugal	P	expatriation taxation; exchange; shares; residence; deferral; tax deferral; transfer; assets	Income tax	Art. 21, 45, 49 TFEU; Art. 28, 31 EEA Agreement	(-)	German English French
03/02/2017	C-593/14	MASCO DENMARK ApS Damixa	DK	tax exemption; exemption; interest; subsidiary; parent company; deduction; thin capitalisation	Corporation tax	Art. 49, 54 TFEU	not considered	German English French
09/02/2017	C-283/15	X	NL	personal and family circumstances; personal circumstances; family circumstances; family; residence	Income tax	Art. 49 TFEU	not considered	German English French
15/02/2017	C-317/15	X	NL	restrictions; direct investment; establishment; financial services; securities; capital markets; provision of services; services	Income tax	Art. 63 TFEU	not considered	German English French
02/03/2017	C-496/15	Eschenbrenner	D	insolvency; insolvency benefit; deduction; frontier workers	Income tax	Art. 45 TFEU	not considered	German English French