Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-24/92 | Corbiau | L | residence condition; tax refund | Income tax | Art. 48 EEC Treaty (≙ Art. 45 TFEU) | not considered |
German English French |
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| C-330/91 | Commerzbank | UK | indirect discrimination; nationality; residence condition | Corporation tax | Art. 5, 7, 52, 58 EEC Treaty (≙ Art. 4 (3) TEU, 18, 49, 54 TFEU) | not considered |
German English French |
|
| C-1/93 | Halliburton | NL | immovable property; corporate restructuring; reorganization; tax exemption | Real estate transfer tax | Art. 7, 52 to 58 EEC Treaty (≙ Art. 18, 49 to 54 TFEU) | not considered |
German English French |
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| C-279/93 | Schumacker | D | non-resident; working; equal treatment; employed person | Income tax | Art. 48 EEC Treaty (≙ Art. 45 TFEU) | (-) |
German English French |
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| C-358/93, C-416/93 | Bordessa | E | authorisation; declaration; hard cash; exportation | none | Art. 30, 59 EEC Treaty (≙ Art. 34, 56 TFEU) | not considered |
German English French |
|
| C-151/94 | Comm v Lux - Biehl II | L | residence condition; tax refund | Income tax | Art. 48 TEEC (≙ Art. 45 TFEU) | not considered |
German English French |
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| C-80/94 | Wielockx | NL | equal treatment; non-residents; deduction; pension reserve | Income tax | Art. 52 EEC Treaty (≙ Art. 49 TFEU) | (-) |
German English French |
|
| C-484/93 | Svensson & Gustavsson | L | benefit; interest rate; subsidy; establishment | none | Art. 59, 67, 71 TEC (≙ Art. 56, 63 TFEU) | (-) |
German English French |
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| 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 |
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| C-107/94 | Asscher | NL | residence; self-employment; social security | Income tax | Art. 48, 52 EEC Treaty (≙ Art. 45, 49 TFEU) | (-) |
German English French |