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-207/11 3D I Srl I transfer; assets; capital gain; reserve fund Corporation tax none not considered German
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French
C-417/10 3M Italia I conclusion; proceedings; payment; claim; tax claims
Corporation tax Art. 63 TFEU not considered German
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French
C-48/11 A Oy FIN exchange; shares; exchanges of shares; residence
Corporation tax Art. 31 EEA Agreement 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
T-202, 204/96 A. Von Löwis, M. Alvarez-Cotera v. Comm. EU freelancer; interpreter; community tax Income tax none not considered German
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French
C-285/07 A.T. v. Finanzamt Stuttgart-Körperschaften D double book value carryover Corporation tax none not considered German
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French
C-288/04 AB v. Finanzamt für den 6.,7. und 15. Bezirk   A employment; classication; officials Income tax none not considered German
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C-303/07 Aberdeen Property Fininvest Alpha v. FIN FIN freedom of establishment; freedom of capital movement; dividends; parent company; subsidiaries; residence Corporation tax Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) (-) German
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French
C-310/09 Accor F advance payment; tax credit; subsidiaries; reimbursement; unduly payments; unjust enrichment; evidence
Corporation tax Art. 49, 63 TFEU not considered German
English
French
C-141/99 AMID B deduction; losses; companies; establishment
Corporation tax Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) not considered German
English
French