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-529/10 Safilo I conclusion; proceedings; payment; claim; tax claims
Corporation tax Art. 63 TFEU not considered French
C-500/10 Belvedere Costruzioni I conclusion; proceedings; claim; tax claims; automatic conclusion
VAT none not considered German
English
French
C-39/10 Comm. v. Estonia EST pensions; residence; allowance; allowances
Income tax Art. 45 TFEU; Art. 28 EEA Agreement not considered German
English
French
C-338 – 347/11 FIM Santander F UCITS; dividends; shares; exemption; tax exemption; residence
Corporation tax Art. 63 TFEU (-) German
English
French
C-370/11 Comm. v. Belgium B collective investment undertakings; capital gains; repurchase; shares; exemption; tax exemption; residence
Corporation tax Art. 40 EEA Agreement (≙ Art. 63 TFEU) not considered French
C-172/11 Erny D calculation; decution; tax on wages; top-amount; part-time; residence
Income tax Art. 45 TFEU not considered German
English
French
C-318/10 SIAT B business expenses; decution; residence; service
Corporation tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-558/10 Bourges-Maunoury et Heintz B income; officials; staff; cap; calculation
Capital tax none not considered German
English
French
C-269/09 Comm. v. Spain  E transfer; residence; charge
Income tax Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement EU: (-) German
English
French
C-38/11 Amorim Energia P withholding tax; dividends; distribution; residence; holdings; economic double taxation; double taxation; shareholder; deduction
Corporation tax Art. 49, 54, 63, 65 TFEU not considered French