Materialien | Datenbank EuGH-Rechtsprechung

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
16/07/2015	C-485/14	Comm. v. France	F	donations; donations in kind; deduction; gifts; establishment; residence; organisations	Income tax	Art. 63 TFEU, Art. 40 EEA Agreement	not considered	French
16/07/2015	C-255/14	Chmielewski	HU	fine; declaration; cash	Administrative fine	Art. 65 TFEU	not considered	German English French
02/09/2015	C-386/14	Groupe Steria	F	mother company; subsidiaries; add-back; costs; expenses; fix; dividends; neutralisation; residence	Income tax	Art. 49 TFEU	(-)	German English French
03/09/2015	C-250/15	Vivium	B	constitution; law; violation; equality	Income tax	none	not considered	French
17/09/2015	C-589/13	F. E. Familienprivatstiftung Eisenstadt	A	interim tax; gifts; foundation; beneficiary; residence	Corporation tax	Art. 56 EC (≙ Art. 63 TFEU)	(-)	German English French
17/09/2015	C-10/14; C-14/14; C-17/14	Miljoen; X; Société Générale	NL	withholding; deduction; reimbursement; residence; dividends	Corporation tax; Income tax	Art. 63, 65 TFEU	not considered	German English French
06/10/2015	C-66/14	Finanzamt Linz	A	depreciation; goodwill; purchase; holding; acquisition; residence; group	Corporation tax	Art. 49 TFEU	(-)	German English French
29/10/2015	C-589/14	Comm. v. Belgium	B	exemption; tax exemption; EEA; withholding tax; interest; debts; securities; deposition; registration; institution; establishment; residence	Corporation tax	Art. 56 TFEU, Art. 36 EEA Agreement	not considered	French
19/11/2015	C-632/13	Skatteverket с/ Hirvonen	S	option; residence; taxation at source; personal deduction; deduction	Income tax	Art. 21, 45 TFEU	not considered	German English French
19/11/2015	C-241/14	Bukovansky	D	Switzerland; working; residence	Income tax	none	not considered	German English French