Materials | Database for ECJ Decisions | Research Center European Tax Law

Logo Institut für Finanz- und Steuerrecht

This site is under construction.

Date	Number	Name	Country	Problem (Keywords)	Tax type: Classification	Sedes materiae: Market Freedom	Justification: Coherence	Download Order / Judgement
05/05/2011	C-267/09	Comm. v. Portugal	P	tax representative; representative; residence	Income tax	Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement	not considered	German English French
05/05/2011	C-384/09	Prunus	F	immovable property; tax exemption; non-member states	Real estate tax	Art. 63 TFEU	not considered	German English French
16/06/2011	C-10/10	Comm. v. Austria	A	gifts; deduction; tax deduction; research; teaching; institutions; establishment	Income tax	Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement	not considered	German English French
30/06/2011	C-262/09	W. Meilicke and Others (II) v. FA Bonn-Innenstadt	D	tax credit; calculation; shareholder; dividends; capital companies; establishment; evidence; time limit; submission	Income tax	Art. 56, 58 EC (≙ Art. 63, 65 TFEU)	not considered	German English French
21/07/2011	C-397/09	Scheuten Solar Technology	D	incorporation; loan interest; loan; interest; associated companies; assessment basis	Business tax	none	not considered	German English French
28/07/2011	C-270/10	Gistö	FIN	spouse; employee; European Union; working; residence	Income tax	none	not considered	German English French
08/09/2011	C-78; 79; 80/08	Paint Graphos /Adige Carni/ Franchetto	I	tax exemption; cooperatives; state aid	Corporation tax; Income tax	none	not considered	German English French
15/09/2011	C-310/09	Accor	F	advance payment; tax credit; subsidiaries; reimbursement; unduly payments; unjust enrichment; evidence	Corporation tax	Art. 49, 63 TFEU	not considered	German English French
15/09/2011	C-132/10	Halley and Others	B	limitation; limitation period; inheritance; inheritance tax; valuation; shares; residence	Inheritance/Gift tax	Art. 63 TFEU	not considered	German English French
15/09/2011	C-240/10	Schulz-Delzers und Schulz	D	provisions; compensation; purchasing power; progressivity proviso	Income tax	Art. 39 EC (≙ Art. 45 TFEU)	not considered	German English French