Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-464/14 | SECIL | P | deduction; tax deduction; dividends; origination; Tunisia; Lebanon | Corporation tax | Art. 63, 64 TFEU | not considered |
German English French |
|
| C-76/05 | Schwarz and Gootjes-Schwarz v. FA Berg.Gladbach | D |
tax relief; school; private schools |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-279/93 | Schumacker | D | non-resident; working; equal treatment; employed person | Income tax | Art. 48 EEC Treaty (≙ Art. 45 TFEU) | (-) |
German English French |
|
| C-240/10 | Schulz-Delzers und Schulz | D |
provisions; compensation; purchasing power; progressivity proviso |
Income tax | Art. 39 EC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-450/09 | Schröder | D |
deduction; annuities; relatives; relative; immovable property; residence |
Income tax | Art. 63 TFEU | not considered |
German English French |
|
| C-209/01 | Schilling v. FA Nürnberg-Süd | D | special expenses; household assistant; officials | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | (-) |
German English French |
|
| C-397/09 | Scheuten Solar Technology | D |
incorporation; loan interest; loan; interest; associated companies; assessment basis |
Business tax | none | not considered |
German English French |
|
| C-403/03 | Schempp v. FA München V | D | maintenance | Income tax | none | not considered |
German English French |
|
| C-39/13 - C/41/13 | SCA Group Holding; X and Others; MSA International Holdings and MSA Nederland | NL | tax entity; subsidiary; sub-subsidiary; residence; sister company; parent company; establishment; permanent establishment | Corporation tax | Art. 49, 54 TFEU | (-) |
German English French |
|
| C-163/94, C-165/94, C-250/94 | Sanz de Lera and others | E | authorisation; declaration; hard cash; exportation; third countries | none | Art. 73b, 73c(1), 73d(1)(b) TEC (≙ Art. 63, 64(1), 65(1)(b) TFEU) | not considered |
German English French |