Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-361/02 and C- 362/02 | Joined cases –Tsapalos resp. Diamantakis | GR | directive; application; customs claims; force | Customs claims | none | not considered |
German English French |
|
| C-169/03 | Wallentin v. Riksskatteverket | S | basic allowance; non-residents; personal circumstances | Income tax | Art. 39 EC (≙ Art. 49 TFEU) | (-) |
German English French |
|
| C-501/00 | Spain v. Comm. | E | steel; state aid; duration | none | none | not considered |
German English French |
|
| C-315/02 | Lenz v. Landesfinanzdirektion Tirol | A | choosing; revenue; establishment; recipients | Income tax | Art. 73b, 73d EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-415/02 | Comm. v. Belgium | B | stamp duty; issue; securities; bearer securities | Duty | none | not considered |
German English French |
|
| C-242/03 | Weidert/Paulus v. Min.des finances | L | tax relief; cash contributions; acquisition; shares | Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-319/02 | Manninen | FIN | tax credit; dividends; establishment | Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-400/02 | G. Merida | D | interim assistance | Income tax | Art. 39 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-73/03 | Spain v. Comm | E | state aid; farms; agriculture; tax shelter | Income tax | none | not considered | French | |
| C-219/03 | Comm. v. Spain | E | shares; tax shalter; trade; markets | Income tax | Art. 49, 56 EC (≙ Art. 56, 63 TFEU) | not considered | French |