Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
28/02/2013	C-544/11	Petersen and Petersen	D	exemption; employment; residence; employer	Income tax	Art. 45, 56 TFEU	not considered	German English French
07/03/2013	C-424/11	Wheels Common Investment Fund Trustees and Others v. Commissioners for Her Majesty's Revenue and Customs	UK	special investment fund; VAT	VAT	none	not considered	German English French
21/03/2013	C-129/12	Magdeburger Mühlenwerke	D	state aid; date; protection of confidence; confidence	State grant	none	not considered	German English French
18/04/2013	C-565/11	Irimie	RO	interest; repayment; date; claim	Consumption tax	none	not considered	German English French
25/04/2013	C-64/11	Comm. v. Spain	E	hidden earnings; assessment basis; transfer; domicile; permanent establishments; property	Corporation tax	Art. 49 TFEU; Art. 31 EEA Agreement	not considered	French
06/06/2013	C-383/10	Comm. v. Belgium	B	tax exemption; interest; payments; residence	Income tax	Art. 56, 63 TFEU; Art. 36, 40 EEA Agreement	not considered	German English French
04/07/2013	C-350/11	Argenta Spaarbank	B	deduction; assets; permanent establishment; double-taxation convention	Corporation tax	Art. 49 TFEU	(-)	German English French
18/07/2013	C-6/12	P Oy	FIN	authorisation; deduction; losses; ownership; state aid; selectivity	Corporation tax	none	not considered	German English French
18/07/2013	C-261/11	Comm. v. Denmark	DK	unrealised gains; relocation; transfer	Corporation tax	Art. 49 TFEU; Art. 31 EEA Agreement	(-)	French
03/10/2013	C-282/12	ITELCAR and Fazenda Pública	P	free movement of capital; third-country companies; shareholders; shareholding; third countries	Corporation tax	Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU)	not considered	German English French