Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-269/07 | Comm. v. Germany | D | savings-pension bonus; savings; pension; dwelling; acquisition; construction; reimbursement | Income tax | Art. 39 EC (≙ Art. 45 TFEU) | 1) (-); 3) (-) |
German English French |
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| C-182/08 | Glaxo Wellcome v. FA Munchen | D | freedom of establishment; freedom of capital movement; assessment basis; reduction in value; shares; dividends; distribution; shareholder; acquisition; residence | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | (-) |
German English French |
|
| C-247/08 | Gaz de France – Berliner Investissement v. BZfS | D | legal form; inclusion; subsidiary; parent company | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | not considered |
German English French |
|
| C-562/07 | Comm. v. Spain | E | residence; sale | Income tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (-) |
German English French |
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| C-153/08 | Comm. v. Spain | E | lottery; winnings; exemption | Income tax | Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement | not considered |
German English French |
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| C-35/08 | Busley/Cibrian Fernandez v. Finanzamt Stuttgart | D | deduction; losses; letting; immovable property; decreasing-balance method; depreciation | Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |
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| C-169/08 | Presidente del Consiglio dei Ministri v. Regione Sardegna | I | stopover; region; residence | Local tax | Art. 49 EC (≙ Art. 56 TFEU) | (-) |
German English French |
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| C-540/07 | Comm. v. Italy | I |
dividends; establishment |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 31, 40 EEA Agreement | (-) |
German English French |
|
| C-314/08 | Filipiak | PL |
assessment basis; assessment; social security; contributions; social security contributons; deduction |
Income tax | Art. 43, 49 EC (≙ Art. 49, 56 TFEU) | not considered |
German English French |
|
| C- 311/08 | Société de Gestion Industrielle SGI | B |
advantage; unusual; gratuitous; interdependance; residence |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |