Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
---|---|---|---|---|---|---|---|---|
6/60 | Humblet (B) | F | extent of jurisdiction; right of action; exhaustion of remedies; subsidiarity; officials; salaries; tax rate | Income tax | none | not considered |
German English French |
|
7/74 | Reiniera Charlotte Brouerius van Nidek v. Inspecteur der Registratie en Successie | NL |
Survivor's pensions; salaries; officials; death duties |
Inheritance/Gift tax | none | not considered |
German English French |
|
208/80 | Lord Bruce of Donington | UK |
Members of the European Parliament; flat-rate subsistance and travel allowances |
Income tax | none | not considered |
German English French |
|
15/81 | Gaston Schul | NL |
importation; private persons; value-added tax; customs duty |
VAT | none | not considered |
German English French |
|
270/83 | Comm v France - avoir fiscal | F | benefit of shareholder's tax credit; avoir fiscal; insurance companies | Corporation tax | Art. 52 EEC Treaty (≙ Art. 49 TFEU) | not considered |
German English French |
|
81/87 | Daily Mail | UK | right to leave the Member State of origin; legal persons | Corporation tax | Art. 52, 58 EEC Treaty (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
175/88 | Biehl l | L | residence condition; tax refund | Income tax | Art. 7, 48 EEC Treaty (≙ Art. 18, 45 TFEU) | not considered |
German English French |
|
C-204/90 | Bachmann | B | deduction; insurance contributions | Income tax | Art. 48, 59, 67, 106 EEC Treaty (≙ Art. 45, 56, 63 TFEU) | (+) |
German English French |
|
C-300/90 | Comm v Belgium | B | deduction; insurance contributions | Income tax | Art. 48, 59 EEC Treaty (≙ Art. 45, 56 TFEU) | (+) |
German English French |
|
C-112/91 | Werner | D | residence; nationality | Income tax | Art. 7, 52 EEC Treaty (≙ Art. 18, 49 TFEU) | not considered |
German English French |