Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-231/05 Oy[=plc]AA [former name: Esab] v. FIN FIN intra-group financial transfers; subsidiary; parent company
Corporation tax Art. 43 EC (≙ Art. 49 TFEU) not considered German
English
French
C-182/06 Lakebrink and Peters-Lakebrink v. Luxembourg L losses; residence; income; work
Income tax Art. 39 EC (≙ Art. 45 TFEU) not considered German
English
French
C-76/05 Schwarz and Gootjes-Schwarz v. FA Berg.Gladbach D tax relief; school; private schools
Income tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-318/05 Comm. v. Germany D tax relief; school; private schools
Income tax Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) not considered German
English
French
C-451/05 Société ELISA (Lux) v. Dir. gén. des impôts (F) L, F tax exemption; exchange of information; convention; double-taxation convention
Real estate tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) not considered German
English
French
C-283/06 KÖGAZ (HU) and Others HU turnover tax; criteria
Business tax none not considered German
English
French
C-443/06 Hollmann v. Fazenda pública P capital gains; residence
Income tax Art. 56 EC (≙ Art. 63 TFEU) (-) German
English
French
C-464/05 Geurts and Vogten v. Belgium B inheritance; inheritance tax; companies; work; employ; region
Inheritance/Gift tax Art. 43 EC (≙ Art. 49 TFEU) not considered German
English
French
C-427/05 Porto Antico di Genova v. Agenzia delle Entrate Genova 1 I grants; Structural Fonds; assessment; income
Corporation tax; Business tax none not considered German
English
French
C-379/05 Amurta S.G.P.S. v. Inspecteur van de Belastingdienst/Amsterdam NL subsidiary; dividends; companies; parent company; holding; tax exemption
Corporation tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) (-) German
English
French