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-388/14 Timac Agro D reincoporation; losses; transfer; residence; group; permanent establishment; establishment Corporation tax Art. 49 TFEU (+) German
English
French
C-194/15 Baudinet and Others I dividends; taxation; residence; withholding tax; establishment Income tax Art. 49, 63, 65 TFEU not considered French
C-522/14 Sparkasse Allgäu D notification; obligation; notification obligation; credit institution; establishment; branches Inheritance/Gift tax Art. 49 TFEU not considered German
English
French
C-48/15 NN (ex ING International) B UCITS; units; establishment; marketing; market Inheritance/Gift tax Art. 49 to 60 EC (≙ Art. 56 to 66 TFEU) not considered German
English
French
C-244/15 Comm. v. Greece GR exemption; inheritance; immovable property; real estate; residence Inheritance/Gift tax Art. 63 TFEU, Art. 40 EEA Agreement not considered German
English
French
C-300/15 Kohll et Kohll-Schlesser L tax deduction form; deduction; tax credit; pension; work; workers; movement
Income tax Art. 21, 45 TFEU (-) German
English
French
C-122/15 C FIN application; supplementary tax; pension
Income tax none not considered German
English
French
C-252/14 Pensioenfonds Metaal en Technie S taxation; regime; dividends; pension funds; professional expenses
Income tax Art. 63 TFEU not considered German
English
French
C-479/14 Sabine Hünnebeck v Finanzamt Krefeld D option; tax exemption; tax exemption limit; limit; period; time; time period; gifts; residence
Inheritance/Gift tax Art. 63, 65 TFEU (-) German
English
French
C-123/15 Feilen D tax reduction; reduction; inheritance; past; assets; coherence
Inheritance/Gift tax Art. 63, 65 TFEU (+) German
English
French