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-324/00 Lankhorst-Hohorst v. FA Steinfurt D interest; interest payments; residents; nonresidents Corporation tax Art. 43 TEC (≙ Art. 49 TFEU) (-) German
English
French
C-385/00 F.W.L. de Groot NL work; family; personal circumstances; abroad Income tax Art. 48 TEC (≙ Art. 45 TFEU) (-) German
English
French
C-306/99 Banque Internationale pour l'Afrique Occidentale S.A. (BIAO) v.FA für Großunternehmen D reserves; balance sheet; loan Business tax none not considered German
English
French
C-234/01 Gerritse v. FA Neukölln-Nord D flat deduction; non-residents; deduction; business expenses Income tax Art. 59, 60 TEC (≙ Art. 56, 57 TFEU) 1) considered by the parties only; 2) not considered German
English
French
C-422/01 Skandia and Ramstedt v. Riksskatteverket S insurance; insurance policy Income tax Art. 49, 50 TEC (≙ Art. 56, 57 TFEU) (-) German
English
French
C-168/01 Bosal Holding BV NL holdings; parent company; deductability; costs Corporation tax Art. 52 TEC (≙ Art. 49 TFEU) (-) German
English
French
C-452/01 M. Ospelt and Schlössle Weissenberg A market freedoms; EEA; prior authorisation; authorisation; acquisition; agricultural land; farming none Art. 73b TEC (≙ Art. 63 TFEU) not considered German
English
French
C-58/01 Océ Van der Grinten NV v. Inland Revenue Commissioners UK dividends; subsidiary; parent company Corporation tax none not considered German
English
French
C-167/01 Kamer van Koophandel en Fabrieken voor Amsterdam v. Inspire Art Ltd NL formally foreign company; obligations none Art. 43, 48 TEC (≙ Art. 49, 45 TFEU) not considered German
English
French
C-243/01 Gambelli I bet; internet none Art. 43, 49 TEC (≙ Art. 49, 56 TFEU) not considered German
English
French