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-181/12 Welte D allowance; residence; inheritance; heirs Inheritance/Gift tax Art. 56, 58 EC (≙ Art. 63, 65 TFEU) (-) German
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C-276/12 Jiří Sabou CZ participation; request for information Income tax none not considered German
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C-322/11 K FIN deduction; loss; losses Income tax Art. 63, 65 TFEU (+) German
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C-303/12 Imfeld and Garcet B circumstances; family; family circumstances; personal circumstances; advantage; income; couples; couple Income tax Art. 45, 49 TFEU not considered German
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C-362/12 Test Claimants in the FII Group Litigation (III) UK limitation; limitation period; change; recovery; notice; retroactivity Corporation tax none not considered German
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C-164/12 DMC Beteiligungsgesellschaft D freedom of establishment; establishment; free movement of capital; capital; freedom; unrealised gains; assets; expatriation taxation Corporation tax Art. 49, 63 TFEU not considered German
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C-296/12 Comm. v. Belgium B tax reduction; reduction; contributions; pension; savings; savings pension; establishment Income tax Art. 56, 63 TFEU (-) German
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C-385/12 Hervis Sport- és Divatkereskedelmi HU extraordinary tax; sales; companies; groups Special levy Art. 49, 54 TFEU not considered German
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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
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C-80/12 Felixstowe Dock and Railway Company and Others UK origin; shareholders; establishment; loss transfer; loss; link company Corporation tax Art. 49, 54 TFEU not considered German
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