Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
C-261/11 | Comm. v. Denmark | DK | unrealised gains; relocation; transfer | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | (-) | French | |
C-150/04 | Comm. v. Denmark | DK |
life assurance; pension |
Income tax | Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) | (-) |
German English French |
|
C-39/10 | Comm. v. Estonia | EST |
pensions; residence; allowance; allowances |
Income tax | Art. 45 TFEU; Art. 28 EEA Agreement | not considered |
German English French |
|
C-342/10 | Comm. v. Finland | FIN | tax exemption; exemption; residence; pension funds; dividends | Income tax | Art. 63 TFEU, Art. 40 EEA Agreement | (-) |
German English French |
|
C-334/02 | Comm. v. France | F | fixed levy; interest | Income tax | Art. 49, 56 TEC (= Art. 56, 63 TFEU) | not considered |
German English French |
|
C-485/14 | Comm. v. France | F | donations; donations in kind; deduction; gifts; establishment; residence; organisations | Income tax | Art. 63 TFEU, Art. 40 EEA Agreement | not considered | French | |
C-34/98 | Comm. v. France – CRDS | F |
social security systems; cross-border commuter |
Social security levy | Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) | not considered |
German English French |
|
C-169/98 | Comm. v. France – CSG | F |
social security systems; cross-border commuter |
Social security levy | Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) | not considered |
German English French |
|
C-269/07 | Comm. v. Germany | D | savings-pension bonus; savings; pension; dwelling; acquisition; construction; reimbursement | Income tax | Art. 39 EC (≙ Art. 45 TFEU) | 1) (-); 3) (-) |
German English French |
|
C-284/09 | Comm. v. Germany | D |
deduction; refund; residence; dividends |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (-) |
German English French |