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-411/03 SEVIC Systems Aktiengesellschaft D merger; inland; register none Art. 43, 48 EC (≙ Art. 49, 45 TFEU) not considered German
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French
C-446/03 Marks&Spencer plc v. David Halsey (HM Inspector of Taxes) UK subsidiaries; non-resident subsidiaries; deduction of losses; groups of companies Corporation tax Art. 43, 48 EC (≙ Art. 49, 45 TFEU) not considered German
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French
C-265/04 M. Bouanich v. Skatteverket S acquisition; shares; residence Income tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
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C-533/03 Comm. v. Council of the EU EU legal basis; directive VAT none not considered German
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Opinion 1/03 Competence of the Community to conclude the new Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters EU competence; convention; conclude none none not considered German
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C-255/02 Halifax and others v Commissioners of Customs and Excise UK abuse; abusive practices; tax advantage; transaction VAT none not considered German
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C-223/03 Univ. of Huddersfield UK abuse; abusive practices; tax advantage; transaction; trust VAT none not considered German
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C-152/03 Ritter-Coulais v. FA Germersheim D loss; dwelling Income tax Art. 43, 48, 56 TEC (≙ Art. 49, 45, 63 TFEU) (-) German
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C-253/03 CLT-UFA S.A. v. FA Köln-West D branch; foreign company; subsidiaries; residence Corporation tax Art. 52, 58 EC (≙ Art. 49, 54 TFEU) not considered German
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C-513/03 van Hilten-van der Heijden v. Rijksbelastingdienst NL inheritance; movement of capital; residence; citizenship Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) not considered German
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