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-387/11 Comm. v. Belgium B difference; rules; taxation; capital; income; movable property; residence; investment; investment company; permanent establishment Corporation tax Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement not considered German
English
French
C-342/10 Comm. v. Finland FIN tax exemption; exemption; residence; pension funds; dividends Income tax Art. 63 TFEU, Art. 40 EEA Agreement (-) German
English
French
C-35/11 Test Claimants in the FII Group Litigation (II) UK exemption; exemption method; dividends; imputation; imputation method; taxpayer; repayment; damages; third countries; shareholder; controlling; surrendering; subsidiaries: residence Corporation tax Art. 49, 63 TFEU 1) (+) German
English
French
C-600/10 Comm. v. Germany D deduction; operating expenses; dividends; interest; pension funds Corporation tax Art. 63 TFEU; Art. 40 EEA Agreement not considered German
French
C-207/11 3D I Srl I transfer; assets; capital gain; reserve fund Corporation tax none not considered German
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French
C-301/11 Comm. v. Netherlands NL unrealised gains; relocation Corporation tax Art. 49 TFEU not considered French
C-243/11 RVS Levensverzekeringen B state of commitment; commitment; change Insurance tax none not considered German
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French
C-123/11 A Oy FIN loss deduction; loss; deduction; liquidation; residents; subsidiary; parent company Corporation tax Art. 49, 54 TFEU not considered German
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French
C-168/11 Beker and Beker D special expenditure; special expenses; extraordinary costs; offsetting; dividends Income tax Art. 63 TFEU not considered German
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French
C-425/11 Ettwein D joint taxation; refusal; Switzerland Income tax none not considered German
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French