Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
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C-484/93 | Svensson & Gustavsson | L | benefit; interest rate; subsidy; establishment | none | Art. 59, 67, 71 TEC (≙ Art. 56, 63 TFEU) | (-) |
German English French |
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C-53/13 and C-80/13 | Strojírny Prostějov and ACO Industries Tábor | CZ | working; employment; temporary employment agencies; withholding; advance payment; income; income tax | Income tax | Art. 45, 49, 56 TFEU | not considered |
German English French |
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C-174/02 | Streekgewest Westelijk Noord-Brabant v. Staatssecretaris van Financien | NL | prohibition; state aid | Duty | none | not considered |
German English French |
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C-377/07 | STEKO Industriemontage v FA Speyer-Germersheim | D | entering into force; deduction; holding; residence | Corporation tax; Business tax | Art. 56 EC (≙ Art. 63 TFEU) | (-) |
German English French |
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C-522/14 | Sparkasse Allgäu | D | notification; obligation; notification obligation; credit institution; establishment; branches | Inheritance/Gift tax | Art. 49 TFEU | not considered |
German English French |
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C-501/00 | Spain v. Comm. | E | steel; state aid; duration | none | none | not considered |
German English French |
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C-73/03 | Spain v. Comm | E | state aid; farms; agriculture; tax shelter | Income tax | none | not considered | French | |
C-512/13 | Sopora | NL | exemption; reimbursement;extraterritorial expenses; expenses; work; worker; residence; border | Income tax | Art. 45 TFEU | not considered |
German English French |
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C-418/07 | Société Papillon v. Min of Fin. | F | group tax regime; group; subsidiary; sub-subsidiary; residence | Corporation tax | Art. 43 EC (≙ Art. 49 TFEU) | (+) |
German English French |
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C-451/05 | Société ELISA (Lux) v. Dir. gén. des impôts (F) | L, F |
tax exemption; exchange of information; convention; double-taxation convention |
Real estate tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |