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-384/11 Tate & Lyle Investments B dividends; withholding tax; distribution; residence; holdings; economic double taxation; double taxation; shareholder; deduction; purchase; value; mechanisms
Corporation tax Art. 63 TFEU not considered French
C-31/11 Marianne Scheunemann D free movement of capital; third countries; inheritance
Inheritance/Gift tax Art. 49, 63, 65 TFEU not considered German
English
French
C-48/11 A Oy FIN exchange; shares; exchanges of shares; residence
Corporation tax Art. 31 EEA Agreement not considered German
English
French
C-38/10 Comm. v. Portugal P taxation; immediate taxation; gains; capital gains; unrealised capital gains; transfer; management
Corporation tax Art. 49 TFEU not considered German
English
French
C-18/11 Philips Electronics UK deduction; loss; losses; permanent establishment; establishment; subsidiaries; holding
Corporation tax Art. 43 EC (≙ Art. 49 TFEU) not considered German
English
French
C-380/11 DI. VI. Finanziaria S.A.P.A. di Diego délia Valle& C. L capital tax; reduction; liability
Capital tax Art. 49 TFEU (-) German
English
French
C-540/11 Levy et Sebbag B abolition; mechanism; double taxation; reintroducing; convention; double-taxation convention
Income tax Art. 56 EC (≙ Art. 63 TFEU) not considered French
C-498/10 X NL withholding tax; remuneration; services; residence Income tax Art. 56 TFEU not considered German
English
French
C-603/10 Pelati SI period; submission; application; tax allowances; allowances; mergers; divisions; transfers Corporation tax none not considered German
English
French
C-371/11 Punch Graphix Prepress Belgium B liquidation; definition; fusion; mergers; acquisitions Corporation tax none not considered German
English
French