Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
C-153/08 | Comm. v. Spain | E | lottery; winnings; exemption | Income tax | Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement | not considered |
German English French |
|
C-269/09 | Comm. v. Spain | E |
transfer; residence; charge |
Income tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement | EU: (-) |
German English French |
|
C-112/14 | Comm. v. UK | UK | attribution; gains; participation; residence; company; companies; close | Income tax | Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement | not considered |
English French |
|
C-640/13 | Comm. v. UK | UK | limitation; limitation period; change; recovery; notice; retroactivity | unspecified | none | not considered |
English French |
|
C-172/13 | Comm. v. UK | UK | deduction; losses; residence; subsidiary; conditions | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | not considered |
German English French |
|
C-349/03 | Comm. v. UK – Gibraltar | UK | directive; application; mutual assistance | VAT | none | not considered |
German English French |
|
C-330/91 | Commerzbank | UK | indirect discrimination; nationality; residence condition | Corporation tax | Art. 5, 7, 52, 58 EEC Treaty (≙ Art. 4 (3) TEU, 18, 49, 54 TFEU) | not considered |
German English French |
|
C-475/98 | Commission v. Austria | A |
flight; air transport; bilateral agreement; third party |
none | Art. 52 TEC (≙ Art. 49 TFEU) | not considered |
German English French |
|
C-471/98 | Commission v. Belgium | B |
flight; air transport; bilateral agreement; third party |
none | Art. 52 TEC (≙ Art. 49 TFEU) | not considered |
German English French |
|
C-467/98 | Commission v. Denmark | DK |
flight; air transport; bilateral agreement; third party |
none | Art. 52 TEC (≙ Art. 49 TFEU) | not considered |
German English French |