Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-234/94 | Tomberger | D | accounting; annual accounts; balance sheet; date at which profit is made; parent company; subsidiary | none | none | not considered |
German English French |
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| C-287/94 | Frederiksen | DK | parent company; subsidiary; interest-free loan | Corporation tax | none | not considered |
German English French |
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| C-283/94, C-291/94, C-292/94 | Denkavit, VITIC, Voormeer | D | parent company; subsidiary; tax reduction | Corporation tax | none | not considered |
German English French |
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| C-250/95 | FUTURA Participations and Singer | L | carrying forward of losses; relation; accounts; keeping; holding | Corporation tax | Art. 52 EEC Treaty (≙ Art. 49 TFEU) | not considered |
German English French |
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| C- 28/95 | Leur-Bloem | NL | jurisdiction; shares; exchanges; merger; tax avoidance; tax evasion; valid commercial reasons | Income tax | none | not considered |
German English French |
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| C-8/97 | Comm v. Greece | GR | transposing | none | none | not considered |
German English French |
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| C-118/96 | Jessica Safir | S | insurance; life insurance; remission; comparability | Insurance tax | Art. 59, 60 TEC (≙ Art. 56, 57 TFEU) | not considered |
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| C-336/96 | Gilly | F | applicability; nationality: double-taxation convention; prohibition of discrimination; tax credit mechanism; tax credit | Income tax | Art. 7, 48 TEC (≙ Art. 18, 45 TFEU) | not considered |
German English French |
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| C-264/96 | ICI | UK | residence; corporate seat; loss; group companies; tax reduction; shares; third countries | Corporation tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | (-) |
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| T-109/96 | G. Gebhard v. EP | EU | interpreter; auxiliary staff; community tax | Income tax | none | not considered |
German English French |