Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
27/06/1996	C-234/94	Tomberger	D	accounting; annual accounts; balance sheet; date at which profit is made; parent company; subsidiary	none	none	not considered	German English French
26/09/1996	C-287/94	Frederiksen	DK	parent company; subsidiary; interest-free loan	Corporation tax	none	not considered	German English French
17/10/1996	C-283/94, C-291/94, C-292/94	Denkavit, VITIC, Voormeer	D	parent company; subsidiary; tax reduction	Corporation tax	none	not considered	German English French
15/05/1997	C-250/95	FUTURA Participations and Singer	L	carrying forward of losses; relation; accounts; keeping; holding	Corporation tax	Art. 52 EEC Treaty (≙ Art. 49 TFEU)	not considered	German English French
17/07/1997	C- 28/95	Leur-Bloem	NL	jurisdiction; shares; exchanges; merger; tax avoidance; tax evasion; valid commercial reasons	Income tax	none	not considered	German English French
19/02/1998	C-8/97	Comm v. Greece	GR	transposing	none	none	not considered	German English French
28/04/1998	C-118/96	Jessica Safir	S	insurance; life insurance; remission; comparability	Insurance tax	Art. 59, 60 TEC (≙ Art. 56, 57 TFEU)	not considered	German English French
12/05/1998	C-336/96	Gilly	F	applicability; nationality: double-taxation convention; prohibition of discrimination; tax credit mechanism; tax credit	Income tax	Art. 7, 48 TEC (≙ Art. 18, 45 TFEU)	not considered	German English French
16/07/1998	C-264/96	ICI	UK	residence; corporate seat; loss; group companies; tax reduction; shares; third countries	Corporation tax	Art. 52, 58 TEC (≙ Art. 49, 54 TFEU)	(-)	German English French
16/07/1998	T-109/96	G. Gebhard v. EP	EU	interpreter; auxiliary staff; community tax	Income tax	none	not considered	German English French