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-261/11 Comm. v. Denmark DK unrealised gains; relocation; transfer Corporation tax Art. 49 TFEU; Art. 31 EEA Agreement (-) French
C-150/04 Comm. v. Denmark DK life assurance; pension
Income tax Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) (-) German
English
French
C-39/10 Comm. v. Estonia EST pensions; residence; allowance; allowances
Income tax Art. 45 TFEU; Art. 28 EEA Agreement not considered German
English
French
C-342/10 Comm. v. Finland FIN tax exemption; exemption; residence; pension funds; dividends Income tax Art. 63 TFEU, Art. 40 EEA Agreement (-) German
English
French
C-334/02 Comm. v. France F fixed levy; interest Income tax Art. 49, 56 TEC (= Art. 56, 63 TFEU) not considered German
English
French
C-485/14 Comm. v. France F donations; donations in kind; deduction; gifts; establishment; residence; organisations Income tax Art. 63 TFEU, Art. 40 EEA Agreement not considered French
C-34/98 Comm. v. France – CRDS F social security systems; cross-border commuter
Social security levy Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
C-169/98 Comm. v. France – CSG F social security systems; cross-border commuter
Social security levy Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
C-269/07 Comm. v. Germany D savings-pension bonus; savings; pension; dwelling; acquisition; construction; reimbursement Income tax Art. 39 EC (≙ Art. 45 TFEU) 1) (-); 3) (-) German
English
French
C-284/09 Comm. v. Germany D deduction; refund; residence; dividends
Corporation tax Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement (-) German
English
French