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-176/15 Riskin et Timmermans B dividends; tax reduction; reduction; third countries; double-taxation convention
Income tax Art. 63, 65 TFEU not considered German
English
French
C-18/15 Brisal; KBC P withholding tax; withholding; tax at source; residence; finance; institutions; financial institutions; business; expenses; business expenses
Corporation tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-268/15 Ullens de Schooten B application; European Law
unspecified Art. 49, 56, 63 TFEU not considered German
English
French
C-478/15 Radgen D teaching; tax exemption; Switzerland
Income tax none (-) German
English
French
C-464/14 SECIL P deduction; tax deduction; dividends; origination; Tunisia; Lebanon Corporation tax Art. 63, 64 TFEU not considered German
English
French
C-503/14 Comm. v. Portugal P expatriation taxation; exchange; shares; residence; deferral; tax deferral; transfer; assets
Income tax Art. 21, 45, 49 TFEU; Art. 28, 31 EEA Agreement (-) German
English
French
C-593/14 MASCO DENMARK ApS Damixa DK tax exemption; exemption; interest; subsidiary; parent company; deduction; thin capitalisation Corporation tax Art. 49, 54 TFEU not considered German
English
French
C-283/15 X NL personal and family circumstances; personal circumstances; family circumstances; family; residence Income tax Art. 49 TFEU not considered German
English
French
C-317/15 X NL restrictions; direct investment; establishment; financial services; securities; capital markets; provision of services; services Income tax Art. 63 TFEU not considered German
English
French
C-496/15 Eschenbrenner D insolvency; insolvency benefit; deduction; frontier workers Income tax Art. 45 TFEU not considered German
English
French