Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-8/97 | Comm v. Greece | GR | transposing | none | none | 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-104/06 | Comm v. Sweden | S |
deferral; capital gains; sale; residential property |
Income tax | Art. 18, 39, 43, 56 EC (≙ Art. 21, 45, 49, 63 TFEU); Art. 28, 31, 40 EEA Agreement | (-) |
German English French |
|
| C-10/10 | Comm. v. Austria | A |
gifts; deduction; tax deduction; research; teaching; institutions; establishment |
Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | not considered |
German English French |
|
| C-387/10 | Comm. v. Austria | A |
residence; agent; agents; credit instutions; trustees; investment funds; real estate funds; funds |
Income tax | Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement | not considered |
German French |
|
| C-250/08 | Comm. v. Belgium | B |
discount; registration duties; real estate; region |
Duty | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (+) |
German English French |
|
| C-370/11 | Comm. v. Belgium | B |
collective investment undertakings; capital gains; repurchase; shares; exemption; tax exemption; residence |
Corporation tax | Art. 40 EEA Agreement (≙ Art. 63 TFEU) | not considered | French | |
| C-387/11 | Comm. v. Belgium | B | difference; rules; taxation; capital; income; movable property; residence; investment; investment company; permanent establishment | Corporation tax | Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement | not considered |
German English French |
|
| C-383/10 | Comm. v. Belgium | B | tax exemption; interest; payments; residence | Income tax | Art. 56, 63 TFEU; Art. 36, 40 EEA Agreement | not considered |
German English French |
|
| C-478/98 | Comm. v. Belgium | B |
acquisition; securities; loan; residence |
Income tax | Art. 73b TEC (≙ Art. 63 TFEU) | (-) |
German English French |