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-294/99 Athinaiki Zythopoiia [Athen's Breweries] v. Greek State GR withholding tax; dividends; non-taxable income
Corporation tax none not considered German
English
French
C-17/00 De Coster v. Watermael-Boitsfort B satellite; services; satellite dishes
Local tax Art. 59, 60 TEC (≙ Art. 56, 57 TFEU) not considered German
English
French
C-43/00 Andersen & Jensen ApS DK transfer of assets; loan; obligations; proceeds
Corporation tax none not considered German
English
French
C-55/00 Gottardo (I – convention with CH) DK retired persons; social security
State grant Art. 39 TEC (≙ Art. 49 TFEU) not considered German
English
French
T-195/01 and T- 207/01 Government of Gibraltar (UK) v. Comm. UK state aid; formal investigation
Income tax none not considered German
English
French
C-516/99 Walter Schmid v. Finanzamt Wien A jurisdiction; court; tribunal
Income tax Art. 58, 73b, 73d TEC (≙ Art. 54, 63, 65 TFEU) not considered German
English
French
C-367/98 Comm v. Portugal P acquisition; shares; prohibition; authorisation; holding
none Art. 52, 73b TEC (≙ Art. 49, 63 TFEU) not considered German
English
French
C-224/98 D'Hoop v. Office national de l'emploi B tideover; secondary education
State grant Art. 48 TEC (≙ Art. 45 TFEU) not considered German
English
French
C-431/01 Mertens B deduction; losses; impossibility
Income tax Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
C-136/00 Dr. Danner v. Savo-Karjala Tax Office FIN pension; voluntary pension schemes; deductibility; contributions
Income tax Art. 59 TEC (≙ Art. 56 TFEU) (-) German
English
French