Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-182/03 and C- 217/03 | Belgium and Forum 187 ABSL v. Comm. | B | legitimate expectations; revision; state aid; transitional measures | Corporation tax; Real estate tax; Duty | none | not considered |
German English French |
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| C-500/10 | Belvedere Costruzioni | I |
conclusion; proceedings; claim; tax claims; automatic conclusion |
VAT | none | not considered |
German English French |
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| C-55/98 | Bent Vestergaard | DK | professional training courses; location; tax deduction | Income tax | Art. 59 TEC (≙ Art. 56 TFEU) | (-) |
German English French |
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| C-98/14 | Berlington Hungary and Others | HU | gambling; flat-rate tax; amusement; prohibition; casinos; slot machines; amusement arcades | Special levy | Art. 34, 56 TFEU | not considered |
German English French |
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| 175/88 | Biehl l | L | residence condition; tax refund | Income tax | Art. 7, 48 EEC Treaty (≙ Art. 18, 45 TFEU) | not considered |
German English French |
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| 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 |
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| C-344/13; C-367/13 | Blanco and Fabretti | I | tax exemption; exemption; income; income tax; gambling | Income tax | Art. 52, 56 TFEU | not considered |
German English French |
|
| C-358/93, C-416/93 | Bordessa | E | authorisation; declaration; hard cash; exportation | none | Art. 30, 59 EEC Treaty (≙ Art. 34, 56 TFEU) | not considered |
German English French |
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| C-168/01 | Bosal Holding BV | NL | holdings; parent company; deductability; costs | Corporation tax | Art. 52 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
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| C-375/12 | Bouanich (II) | F | freedom of establishment; establishment; free movement of capital; capital; freedom; dividends; plafond | Income tax | Art. 49, 63, 65 TFEU | (-) |
German English French |