Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-174/02 | Streekgewest Westelijk Noord-Brabant v. Staatssecretaris van Financien | NL | prohibition; state aid | Duty | none | not considered |
German English French |
|
| C-175/02 | Pape v. Minister van Landbouw, Natuurbeheer en Visserij (MinAgri) | NL | prohibition; state aid | Duty | none | not considered |
German English French |
|
| C-39/04 | Laboratoires Fournier v. Direction des Vérifications nationales et internationales | F | research; tax credit | Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | (-) |
German English French |
|
| C-376/03 | D. v. Rijksbelastingdienst | NL | allowance; double-taxation convention; residence | Capital tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-403/03 | Schempp v. FA München V | D | maintenance | Income tax | none | not considered |
German English French |
|
| C-349/03 | Comm. v. UK – Gibraltar | UK | directive; application; mutual assistance | VAT | none | not considered |
German English French |
|
| C-207/04 | P. Vergani v. Agenzia Entrate Ufficio Arona | I | gender; gender equality; equality; tax shelter; redundancy; voluntary redundancy | Income tax | none | not considered |
German English French |
|
| C-512/03 | Blanckaert v. Rijksbelastingdienst | NL | tax credit; social security; contributions; social security contributions | Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-544/03 and C- 545/03 | S.A.Mobistar v. Commune de Fleuron resp. S.A.Belgacom v. Commune de Schaerbeek | NL | mobile communication; personal communication; communication; infrastructure | Local tax | Art. 59 EC (≙ Art. 56 TFEU) | not considered |
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 |