Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-253/09 | Comm. v. Hungary | HU |
discount; real estate; transfer |
Real estate transfer tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement | (+) |
German English French |
|
| C-540/07 | Comm. v. Italy | I |
dividends; establishment |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 31, 40 EEA Agreement | (-) |
German English French |
|
| C-197/03 | Comm. v. Italy | I | indirect taxes; capital; repayment; charges; retroactivity | Duty | none | not considered |
German English French |
|
| C-521/07 | Comm. v. Netherlands | NL | tax exemption; exemption; dividends; EEA; conditions | Corporation tax | Art. 40 EEA Agreement (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-301/11 | Comm. v. Netherlands | NL | unrealised gains; relocation | Corporation tax | Art. 49 TFEU | not considered | French | |
| C-282/04 | Comm. v. Netherlands (golden shares KPN) | NL | shares; special share; golden shares | none | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-105/08 | Comm. v. Portugal | P |
tax assessment; residence; financial institution |
Corporation tax | Art. 49, 56 EC (≙ Art. 56, 63 TFEU); Art. 36, 40 EEA Agreeement | not considered |
German English French |
|
| C- 20/09 | Comm. v. Portugal | P |
public debt securities; debt securities; preferential treatment; preference |
Corporation tax; Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | not considered |
German English French |
|
| C-267/09 | Comm. v. Portugal | P |
tax representative; representative; residence |
Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | not considered |
German English French |
|
| C-493/09 | Comm. v. Portugal | P |
tax rate; dividends; residence; pension funds |
Corporation tax | Art. 63 TFEU; Art. 40 EEA Agreement | (-) |
German English French |