Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-103/06 | Derouin v. Union pour le recouvrement des cotisations de séc. soc. (URSSAF) | F | social contributions; income; exclusion; double taxation; double-taxation convention | Income tax | none | not considered |
German English French |
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| C-27/07 | Banque Fédérative du Crédit Mutuel v. France | F | profit; subsidiary; parent company; withholding tax | Corporation tax | none | not considered |
German English French |
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| C-201/05 | The Test Claimants in the CFC and Dividend Group Litigation v. The Commissioners of Inland Revenue | UK | dividends; foreign-sourced; nationally-sourced; exemption; tax exemption; subsidiaries; subsidiary; tax base; parent company; diligence; wholly artificial arrangement; third contires; relation; free movement of capital; freedom of establishment; legal remedy; remedy; reimbursement | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | 2) (-) |
German English French |
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| C-392/07 | Comm. v. Belgium | B | implementation; directive | none | none | not considered | French | |
| C-414/06 | Lidl Belgium GmbH & Co. KG v FA Heilbronn | D | loss; deduction; permanent establishment; parent company; tax base; establishment | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
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| C-194/06 | Orange European Smallcup Fund NV v. Staatssecr. van Fin. | NL | concession; fiscal investment enterprises; deduction at source; deduction; dividends; national citizen; shareholder; residence; direct investment | Corporation tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
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| C-284/06 | Burda Verlagsbeteiligungen GmbH v. FA Hamburg | D | withholding tax; subsidiary; profit; corrective mechanism; parent company | Corporation tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
German English French |
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| C-11/07 | Eckelkamp v. Belgium | B | deduction; debts; real estate; inheritance; residence | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
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| C-43/07 | Arens-Sikken v. Staatssecr. Fin | NL | deduction; debts; real estate; inheritance; residence | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
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| C-360/06 | Heinrich Bauer Verlag v. FA für Großunternehmen Hamburg | D | valuation; holding; partnership; influence | Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | (-) |
German English French |