Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-529/10 | Safilo | I |
conclusion; proceedings; payment; claim; tax claims |
Corporation tax | Art. 63 TFEU | not considered | French | |
| C-500/10 | Belvedere Costruzioni | I |
conclusion; proceedings; claim; tax claims; automatic conclusion |
VAT | none | not considered |
German English French |
|
| C-39/10 | Comm. v. Estonia | EST |
pensions; residence; allowance; allowances |
Income tax | Art. 45 TFEU; Art. 28 EEA Agreement | not considered |
German English French |
|
| C-338 – 347/11 | FIM Santander | F |
UCITS; dividends; shares; exemption; tax exemption; residence |
Corporation tax | Art. 63 TFEU | (-) |
German English French |
|
| C-370/11 | Comm. v. Belgium | B |
collective investment undertakings; capital gains; repurchase; shares; exemption; tax exemption; residence |
Corporation tax | Art. 40 EEA Agreement (≙ Art. 63 TFEU) | not considered | French | |
| C-172/11 | Erny | D |
calculation; decution; tax on wages; top-amount; part-time; residence |
Income tax | Art. 45 TFEU | not considered |
German English French |
|
| C-318/10 | SIAT | B |
business expenses; decution; residence; service |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-558/10 | Bourges-Maunoury et Heintz | B |
income; officials; staff; cap; calculation |
Capital tax | none | not considered |
German English French |
|
| C-269/09 | Comm. v. Spain | E |
transfer; residence; charge |
Income tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU); Art. 28, 31 EEA Agreement | EU: (-) |
German English French |
|
| C-38/11 | Amorim Energia | P |
withholding tax; dividends; distribution; residence; holdings; economic double taxation; double taxation; shareholder; deduction |
Corporation tax | Art. 49, 54, 63, 65 TFEU | not considered | French |