Materials | Database for ECJ Decisions

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Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-387/10 Comm. v. Austria A residence; agent; agents; credit instutions; trustees; investment funds; real estate funds; funds
Income tax Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement not considered German
French
C-493/09 Comm. v. Portugal P tax rate; dividends; residence; pension funds
Corporation tax Art. 63 TFEU; Art. 40 EEA Agreement (-) German
English
French
C-9/11 Waypoint Aviation B loans; acquisition; assets; territory; right to use; transfer; group
Corporation tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-284/09 Comm. v. Germany D deduction; refund; residence; dividends
Corporation tax Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement (-) German
English
French
C-126/10 Foggia-Sociedade Gestora de Participates Socials   P valid commercial reasons; fusion; acquisition; merger; loss; tax loss; transfer; holding
Corporation tax none not considered German
English
French
C-371/10 National Grid Indus BV NL affection; host Member State; recovery; unreleased capital gains; expatriation taxation
Corporation tax Art. 49 TFEU 2) left open German
English
French
C-250/08 Comm. v. Belgium B discount; registration duties; real estate; region
Duty Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement (+) German
English
French
C-253/09 Comm. v. Hungary HU discount; real estate; transfer
Real estate transfer tax Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement (+) German
English
French
C-157/10 Banco Bilbao Vizcaya Argentaria E deduction; foreign; exemption
Corporation tax Art. 67 EEC Treaty (≙ Art. 63 TFEU) not considered German
English
French
C-417/10 3M Italia I conclusion; proceedings; payment; claim; tax claims
Corporation tax Art. 63 TFEU not considered German
English
French