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Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
13/04/2000	C-251/98	Baars	NL		Capital tax	Art. 52 TEC (≙ Art. 49 TFEU)	(-)	German English French
28/01/1992	C-204/90	Bachmann	B	deduction; insurance contributions	Income tax	Art. 48, 59, 67, 106 EEC Treaty (≙ Art. 45, 56, 63 TFEU)	(+)	German English French
03/10/2006	C-475/03	Banca Popolare di Cremona v. Agenzia Entrate Ufficio Cremona	I	classification; preclusion	Business tax	none	not considered	German English French
08/12/2011	C-157/10	Banco Bilbao Vizcaya Argentaria	E	deduction; foreign; exemption	Corporation tax	Art. 67 EEC Treaty (≙ Art. 63 TFEU)	not considered	German English French
03/04/2008	C-27/07	Banque Fédérative du Crédit Mutuel v. France	F	profit; subsidiary; parent company; withholding tax	Corporation tax	none	not considered	German English French
07/01/2003	C-306/99	Banque Internationale pour l'Afrique Occidentale S.A. (BIAO) v.FA für Großunternehmen	D	reserves; balance sheet; loan	Business tax	none	not considered	German English French
04/02/2016	C-194/15	Baudinet and Others	I	dividends; taxation; residence; withholding tax; establishment	Income tax	Art. 49, 63, 65 TFEU	not considered	French
08/07/1999	C-254/97	Baxter	F	special levy; tax deduction; research cost	Special levy	Art. 52, 58 TEC (≙ Art. 49, 54 TFEU)	not considered	German English French
22/06/2017	C-20/16	Bechtel and Bechtel	D	deduction; pensions; health insurance; contributions; insurance contributions; employment; public administration; administration; wages; progressivity; progressivity proviso	Income tax	Art. 45 TFEU	not considered	German English French
28/02/2013	C-168/11	Beker and Beker	D	special expenditure; special expenses; extraordinary costs; offsetting; dividends	Income tax	Art. 63 TFEU	not considered	German English French