Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| 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 | |
| C-379/05 | Amurta S.G.P.S. v. Inspecteur van de Belastingdienst/Amsterdam | NL |
subsidiary; dividends; companies; parent company; holding; tax exemption |
Corporation tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-43/00 | Andersen & Jensen ApS | DK |
transfer of assets; loan; obligations; proceeds |
Corporation tax | none | not considered |
German English French |
|
| C-43/07 | Arens-Sikken v. Staatssecr. Fin | NL | deduction; debts; real estate; inheritance; residence | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-350/11 | Argenta Spaarbank | B | deduction; assets; permanent establishment; double-taxation convention | Corporation tax | Art. 49 TFEU | (-) |
German English French |
|
| C-578/14 | Argenta Spaarbank (II) | B | interest; expenses; dividends; parent company; subsidiaries | Corporation tax | none | not considered | French | |
| C-107/94 | Asscher | NL | residence; self-employment; social security | Income tax | Art. 48, 52 EEC Treaty (≙ Art. 45, 49 TFEU) | (-) |
German English French |
|
| C-365/16 | Association française des entreprises privées (AFEP) and Others | F | dividends; parent company; subsidiaries; residence | Corporation tax | none | not considered |
German English French |
|
| C-294/99 | Athinaiki Zythopoiia [Athen's Breweries] v. Greek State | GR |
withholding tax; dividends; non-taxable income |
Corporation tax | none | not considered |
German English French |
|
| C-35/98 | B.G.M. Verkooijen | NL |
dividends; tax exemption; seat; establishment |
Income tax | Art. 67 TEEC (precursor to Art. 63 TFEU) | (-) |
German English French |