Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-600/10 | Comm. v. Germany | D | deduction; operating expenses; dividends; interest; pension funds | Corporation tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered |
German French |
|
| C-211/13 | Comm. v. Germany | D | tax exemption; exemption; limit; inheritance; immovable property; residence; gifts | Inheritance/Gift tax | Art. 63 TFEU | (-) |
German French |
|
| C-591/13 | Comm. v. Germany | D | deferral; taxation; capital gains; sales; assets; acquisition; replacement assets; permanent establishments | Income tax | Art. 49 TFEU; Art. 31 EEA Agreement | (-) |
German English French |
|
| C-318/05 | Comm. v. Germany | D |
tax relief; school; private schools |
Income tax | Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) | not considered |
German English French |
|
| C-152/05 | Comm. v. Germany | D |
subsidies; owner-occupied dwellings; dwellings |
Income tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU) | not considered |
German English French |
|
| C-68/99 | Comm. v. Germany – Künstlersozialversicherung | D |
social charge; artists |
Social security levy | Art. 51, 52, 59 TEC (≙ Art. 48, 49, 56 TFEU) | not considered |
German English French |
|
| C-155/09 | Comm. v. Greece | GR |
tax exemption; exemption; transfer; immovable property; residence; nationality |
Real estate transfer tax | Art. 39, 43 EC (≙ Art. 45 TFEU); Art. 28, 31 EEA Agreement | not considered |
German English French |
|
| C-244/15 | Comm. v. Greece | GR | exemption; inheritance; immovable property; real estate; residence | Inheritance/Gift tax | Art. 63 TFEU, Art. 40 EEA Agreement | not considered |
German English French |
|
| C-98/16 | Comm. v. Greece | GR | legacy; residence; non-profit organisations; organisations | Inheritance/Gift tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered | French | |
| C-406/07 | Comm. v. Greece | GR | dividends; partnerships; domestic | Income tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU); Art. 31 EEA Agreement | not considered | French |