Materials | Database for ECJ Decisions

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Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-345/04 Centro Equestre da Lezíria Grande Lda v. BfF D deduction; operating expenses; restricted tax liability; costs
Corporation tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-212/97 Centros DK branch; foreign company; circumvention none Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) not considered German
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French
C-255/14 Chmielewski HU fine; declaration; cash Administrative fine Art. 65 TFEU not considered German
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French
C- 96/08 CIBA HU vocational training; levy; employees
Special levy Art. 43, 48 EC (≙ Art. 49, 54 TFEU) (-) German
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French
C-253/03 CLT-UFA S.A. v. FA Köln-West D branch; foreign company; subsidiaries; residence Corporation tax Art. 52, 58 EC (≙ Art. 49, 54 TFEU) not considered German
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French
C-138/07 Cobelfret v. Belgium B exemption; dividends; loss deduction; loss Corporation tax none not considered German
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French
C-298/05 Columbus Container Services BVBA v.FA Bielefeld-Innenstadt D family; company; acquisition; shares; set-off; exemption; double-taxation convention
Income tax Art. 43, 56 EC (≙ Art. 49, 63 TFEU) not considered German
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French
C-300/90 Comm v Belgium B deduction; insurance contributions Income tax Art. 48, 59 EEC Treaty (≙ Art. 45, 56 TFEU) (+) German
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French
270/83 Comm v France - avoir fiscal F benefit of shareholder's tax credit; avoir fiscal; insurance companies Corporation tax Art. 52 EEC Treaty (≙ Art. 49 TFEU) not considered German
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French
C-151/94 Comm v Lux - Biehl II L residence condition; tax refund Income tax Art. 48 TEEC (≙ Art. 45 TFEU) not considered German
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French