Database to ECJ jurisdiction on tax law
In cooperation with the Centre for European Economic Research in Mannheim, a database to the jurisdiction of the ECJ on tax law from 1960 to this day is being developed.
The aim of the project is to systemise the enacted decisions and to gain access to the relevant information in a clearly arranged way.
Thereby, the database enables a variety of usages: It is not only possible to get a quick overview about the particular decision, but also to compare the decisions on the base of different angles. Via keyword searching decisions which are relevant for the present case or research can be found easily. Furthermore, it is possible to prepare statistics to diverging questions. For instance, it can be responded to the question how often the justification “coherence of the fiscal system” has been adduced and how often it has been seen as given.
Fundament of the database are, beside of a list of jurisdiction with fiscal reference, which has been published by the European Commission, the decisions themselves which can be found in the CURIA-database of the ECJ, as well as contributions in magazines and monographs with reference to the particular decision.
On this base all decisions get analysed and systematically recorded. After the completion of a testing phase with decisions of different periods, the implementation of new decisions is carried out chronologically.
The database contains the following information to every decision:
- Basic data
- Internal ID
- Date of the decision
- ECJ number of the decision
- Name of the decision (parties)
- State of origin
- Source of information
- Sort of decision: Order/Judgment
- PDF of the original decision in German, English and French
- Deciding chamber
- Form of action
- Original language
- Countries handing in an observation
- Short analysis
- Particular interest for direct taxation
- Violation of EU law
- Information regarding the advocate general
- Name of the advocate general
- Link in German and English
- Decision (for or against the taxpayer)
- Case data
- Taxpayer (Limited company/Natural person/etc.)
- Gains/loss; if applicable: link to economical database
- Inbound-/Outbound constellation
- Problem of the case in keywords and as text
- Tax type: Name and classification
- Stage of scrutiny
- Sedes materiae (affected rules), subdivided into:
- Market freedoms
- State aid law
- Other rules of primary and secondary EU law
- News value for the dogmatics on this rule
- Affected line of judicature and impact on it
- If market freedoms are affected:
- Existence of a discrimination/restriction
- Subject of the market freedom
- Comparability of the differentially treated facts
- If state aid law is affected:
- Financial intervention by a Member State
- Distortion of competition
- Affection of trade between Member States
- Exemptions, i.e. De-minimis aid
- Economic effects of the decision (reaction of the Member State)
- Reference to double-taxation conventions
- Cited ECJ decisions
- Cited ECTA court decisions
- Cited EU Commission decisions
- Decisions this decision is cited in
In technical respect, the database should in the long term get a user-optimised interface and an even more effective search function, so that the database can be made accessible to general public for free. Furthermore, there should be carried out a translation of the database into other languages, especially into German.
On our material page you can find excerpts out of the database.