Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
C-310/09 | Accor | F |
advance payment; tax credit; subsidiaries; reimbursement; unduly payments; unjust enrichment; evidence |
Corporation tax | Art. 49, 63 TFEU | not considered |
German English French |
|
C-303/07 | Aberdeen Property Fininvest Alpha v. FIN | FIN | freedom of establishment; freedom of capital movement; dividends; parent company; subsidiaries; residence | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | (-) |
German English French |
|
C-288/04 | AB v. Finanzamt für den 6.,7. und 15. Bezirk | A | employment; classication; officials | Income tax | none | not considered |
German English French |
|
C-285/07 | A.T. v. Finanzamt Stuttgart-Körperschaften | D | double book value carryover | Corporation tax | none | not considered |
German English French |
|
T-202, 204/96 | A. Von Löwis, M. Alvarez-Cotera v. Comm. | EU | freelancer; interpreter; community tax | Income tax | none | not considered |
German English French |
|
C-48/11 | A Oy | FIN |
exchange; shares; exchanges of shares; residence |
Corporation tax | Art. 31 EEA Agreement | not considered |
German English French |
|
C-123/11 | A Oy | FIN | loss deduction; loss; deduction; liquidation; residents; subsidiary; parent company | Corporation tax | Art. 49, 54 TFEU | not considered |
German English French |
|
C-417/10 | 3M Italia | I |
conclusion; proceedings; payment; claim; tax claims |
Corporation tax | Art. 63 TFEU | not considered |
German English French |
|
C-207/11 | 3D I Srl | I | transfer; assets; capital gain; reserve fund | Corporation tax | none | not considered |
German English French |