Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-38/10 | 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-503/14 | Comm. v. Portugal | P |
expatriation taxation; exchange; shares; residence; deferral; tax deferral; transfer; assets |
Income tax | Art. 21, 45, 49 TFEU; Art. 28, 31 EEA Agreement | (-) |
German English French |
|
| C-345/05 | Comm. v. Portugal | P | tax exemption; gains; real estate; disposal; reinvestment | Income tax | Art. 18, 39, 43, 56 EC (≙ Art. 21, 45, 49, 63 TFEU); Art. 28, 31, 41 EEA Agreement | (-) |
German English French |
|
| C-562/07 | Comm. v. Spain | E | residence; sale | Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (-) |
German English French |
|
| C-487/08 | Comm. v. Spain | E |
dividends; exemption; distribution; residence; holding |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-64/11 | Comm. v. Spain | E | hidden earnings; assessment basis; transfer; domicile; permanent establishments; property | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | not considered | French | |
| C-127/12 | Comm. v. Spain | E | inheritance; gifts; immovable property; residence; regions | Inheritance/Gift tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered | French | |
| C-678/11 | Comm. v. Spain | E | appointment; tax representative; representative; pension funds; insurance; pension; funds | Corporation tax | Art. 56 TFEU; Art. 36 EEA Agreement | not considered |
German English French |
|
| C-219/03 | Comm. v. Spain | E | shares; tax shalter; trade; markets | Income tax | Art. 49, 56 EC (≙ Art. 56, 63 TFEU) | not considered | French | |
| C-248/06 | Comm. v. Spain | E | tax deduction; deduction; research; development; costs | Corporation tax | Art. 43, 49 EC (≙ Art. 49, 56 TFEU); Art. 31, 36 EEA Agreement | not considered | French |