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-544/11 Petersen and Petersen D exemption; employment; residence; employer Income tax Art. 45, 56 TFEU not considered German
English
French
C-424/11 Wheels Common Investment Fund Trustees and Others v. Commissioners for Her Majesty's Revenue and Customs UK special investment fund; VAT VAT none not considered German
English
French
C-129/12 Magdeburger Mühlenwerke D state aid; date; protection of confidence; confidence State grant none not considered German
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French
C-565/11 Irimie RO interest; repayment; date; claim Consumption tax none not considered German
English
French
C-64/11 Comm. v. Spain E hidden earnings; assessment basis; transfer; domicile; permanent establishments; property Corporation tax Art. 49 TFEU; Art. 31 EEA Agreement not considered French
C-383/10 Comm. v. Belgium B tax exemption; interest; payments; residence Income tax Art. 56, 63 TFEU; Art. 36, 40 EEA Agreement not considered German
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French
C-350/11 Argenta Spaarbank B deduction; assets; permanent establishment; double-taxation convention Corporation tax Art. 49 TFEU (-) German
English
French
C-6/12 P Oy FIN authorisation; deduction; losses; ownership; state aid; selectivity Corporation tax none not considered German
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French
C-261/11 Comm. v. Denmark DK unrealised gains; relocation; transfer Corporation tax Art. 49 TFEU; Art. 31 EEA Agreement (-) French
C-282/12 ITELCAR and Fazenda Pública P free movement of capital; third-country companies; shareholders; shareholding; third countries Corporation tax Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) not considered German
English
French