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-448/15 Wereldhave Belgium and Others B non-taxation; directive; dividends; subsidiary; parent company; fiscal investment institutions; zero rate Corporation tax none not considered German
English
French
C-14/16 Euro Park Service F assessment; primary law; transposing; national law; merger; approval; advantage; tax advantage Corporation tax Art. 49 TFEU not considered German
English
French
C-98/16 Comm. v. Greece GR legacy; residence; non-profit organisations; organisations Inheritance/Gift tax Art. 63 TFEU; Art. 40 EEA Agreement not considered French
C-690/15 de Lobkowicz F contributions; social levies; social security; staff; officials; real estate Social security levy none not considered German
English
French
C-68/15 X B dividends; taxable profits; tax advantages Corporation tax Art. 49 TFEU not considered German
English
French
C-365/16 Association française des entreprises privées (AFEP) and Others F dividends; parent company; subsidiaries; residence Corporation tax none not considered German
English
French
C-580/15 Van der Weegen and Pot B tax exemption; exemption; savings; savings deposit; conditions; residence Income tax Art. 56 TFEU; Art. 36 EEA Agreement not considered German
English
French
C-20/16 Bechtel and Bechtel D deduction; pensions; health insurance; contributions; insurance contributions; employment; public administration; administration; wages; progressivity; progressivity proviso Income tax Art. 45 TFEU not considered German
English
French
C-6/16 Holcim France and Enka F tax advantage; advantage; dividends; profits; distribution; subsidiaries; parent companies; third states; chain; chain of interests; interests; exemption; tax exemption Corporation tax Art. 49 TFEU not considered German
English
French