Materials | Database for ECJ Decisions

This site is under construction.

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-296/12 Comm. v. Belgium B tax reduction; reduction; contributions; pension; savings; savings pension; establishment Income tax Art. 56, 63 TFEU (-) German
English
French
C-589/14 Comm. v. Belgium B exemption; tax exemption; EEA; withholding tax; interest; debts; securities; deposition; registration; institution; establishment; residence Corporation tax Art. 56 TFEU, Art. 36 EEA Agreement not considered French
C-415/02 Comm. v. Belgium B stamp duty; issue; securities; bearer securities Duty none not considered German
English
French
C-433/04 Comm. v. Belgium B withholding; work; contract; registration; joint and several liability Income tax Art. 49 EC (≙ Art. 56 TFEU) not considered German
English
French
C-437/04 Comm. v. Belgium B property: rent
Local tax none not considered German
English
French
C-522/04 Comm. v. Belgium B tax advantage; insurance; establishment
Income tax Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU); Art. 28, 31, 36 EEA Agreement not considered German
English
French
C-392/07 Comm. v. Belgium B implementation; directive none none not considered French
C-399/03 Comm. v. Council EU competence; council; state aid; common market none none not considered German
English
French
C-338/01 Comm. v. Council of the EU EU legal basis; directive none none not considered German
English
French
C-533/03 Comm. v. Council of the EU EU legal basis; directive VAT none not considered German
English
French