Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-387/10 | Comm. v. Austria | A |
residence; agent; agents; credit instutions; trustees; investment funds; real estate funds; funds |
Income tax | Art. 49 EC (≙ Art. 56 TFEU); Art. 36 EEA Agreement | not considered |
German French |
|
| C-493/09 | Comm. v. Portugal | P |
tax rate; dividends; residence; pension funds |
Corporation tax | Art. 63 TFEU; Art. 40 EEA Agreement | (-) |
German English French |
|
| C-9/11 | Waypoint Aviation | B |
loans; acquisition; assets; territory; right to use; transfer; group |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-284/09 | Comm. v. Germany | D |
deduction; refund; residence; dividends |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (-) |
German English French |
|
| C-126/10 | Foggia-Sociedade Gestora de Participates Socials | P |
valid commercial reasons; fusion; acquisition; merger; loss; tax loss; transfer; holding |
Corporation tax | none | not considered |
German English French |
|
| C-371/10 | National Grid Indus BV | NL |
affection; host Member State; recovery; unreleased capital gains; expatriation taxation |
Corporation tax | Art. 49 TFEU | 2) left open |
German English French |
|
| C-250/08 | Comm. v. Belgium | B |
discount; registration duties; real estate; region |
Duty | Art. 56 EC (≙ Art. 63 TFEU); Art. 40 EEA Agreement | (+) |
German English French |
|
| C-253/09 | Comm. v. Hungary | HU |
discount; real estate; transfer |
Real estate transfer tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement | (+) |
German English French |
|
| C-157/10 | Banco Bilbao Vizcaya Argentaria | E |
deduction; foreign; exemption |
Corporation tax | Art. 67 EEC Treaty (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-417/10 | 3M Italia | I |
conclusion; proceedings; payment; claim; tax claims |
Corporation tax | Art. 63 TFEU | not considered |
German English French |