Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
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C-387/01 | Weigel v. Finanzlandesdirektion für Vorarlberg | A | consumption; importation | Consumption tax | Art. 39 EC (≙ Art. 49 TFEU) | not considered |
German English French |
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C-181/12 | Welte | D | allowance; residence; inheritance; heirs | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
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C-448/15 | Wereldhave Belgium and Others | B | non-taxation; directive; dividends; subsidiary; parent company; fiscal investment institutions; zero rate | Corporation tax | none | not considered |
German English French |
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C-112/91 | Werner | D | residence; nationality | Income tax | Art. 7, 52 EEC Treaty (≙ Art. 18, 49 TFEU) | not considered |
German English French |
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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 |
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C-80/94 | Wielockx | NL | equal treatment; non-residents; deduction; pension reserve | Income tax | Art. 52 EEC Treaty (≙ Art. 49 TFEU) | (-) |
German English French |
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C-498/10 | X | NL | withholding tax; remuneration; services; residence | Income tax | Art. 56 TFEU | not considered |
German English French |
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C-686/13 | X | S | deduction; currency; losses; currency losses | Corporation tax | Art. 49, 63 TFEU | not considered |
German English French |
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C-283/15 | X | NL | personal and family circumstances; personal circumstances; family circumstances; family; residence | Income tax | Art. 49 TFEU | not considered |
German English French |
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C-317/15 | X | NL | restrictions; direct investment; establishment; financial services; securities; capital markets; provision of services; services | Income tax | Art. 63 TFEU | not considered |
German English French |