Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-470/04 | N. v. Insp. Belastingsdienst/Grote Ondernemingen | NL | freedom of establishment; holding; shares; non-realised capital; resicence; guarantee; retroactivity | Income tax | Art. 18, 43 EC (≙ Art. 21, 49 TFEU) | not considered |
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| C-196/04 | Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inl.Rev. | UK | Controlled foreign companies (CFC); wholly artificial arrangements; subsidiaries | Corporation tax | Corporation Tax | not considered |
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| C-386/04 | Centro di Musicologia Walter Stauffer v. FA München für Körperschaften | D | tax exemption; rent; rental income; foundation; charity; charitable foundations; establishment | Corporation tax | Art. 43, 48, 55, 56 EC (≙ Art. 49, 54, 62, 63 TFEU) | (-) |
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| C-282/04 | Comm. v. Netherlands (golden shares KPN) | NL | shares; special share; golden shares | none | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
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| C-475/03 | Banca Popolare di Cremona v. Agenzia Entrate Ufficio Cremona | I | classification; preclusion | Business tax | none | not considered |
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| C-290/04 | FKP Scorpio Konzertproduktionen GmbH v. FA-Hamburg-Eimsbüttel | D | retention; procedure; liability; deduction; business expenses; refund; refund procedure; certificate of exemption; third countries | Income tax | Art. 59, 60 TEEC (≙ Art. 56, 57 TFEU) | not considered |
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| C-452/04 | Fidium Finanz AG (CH) v. Bundesanstalt für Finanzaufsicht (Bafin) | D | Relation; freedom to provide services; free movement of capital; non-member states; requirement of prior authorisation | none | Art. 49, 56, 58 EC (≙ Art. 56, 63, 65 TFEU) | not considered |
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| C-436/05 | de Graaf and Daniels v. Belgium | B | cross-border commuters | Income tax | Art. 39 EC (≙ Art. 45 TFEU) | not considered |
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| C-345/05 | Comm. v. Portugal | P | tax exemption; gains; real estate; disposal; reinvestment | Income tax | Art. 18, 39, 43, 56 EC (≙ Art. 21, 45, 49, 63 TFEU); Art. 28, 31, 41 EEA Agreement | (-) |
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| C-433/04 | Comm. v. Belgium | B | withholding; work; contract; registration; joint and several liability | Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
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