Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-387/11 | Comm. v. Belgium | B | difference; rules; taxation; capital; income; movable property; residence; investment; investment company; permanent establishment | Corporation tax | Art. 49, 63 TFEU; Art. 31, 40 EEA Agreement | not considered |
German English French |
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| C-342/10 | Comm. v. Finland | FIN | tax exemption; exemption; residence; pension funds; dividends | Income tax | Art. 63 TFEU, Art. 40 EEA Agreement | (-) |
German English French |
|
| C-35/11 | Test Claimants in the FII Group Litigation (II) | UK | exemption; exemption method; dividends; imputation; imputation method; taxpayer; repayment; damages; third countries; shareholder; controlling; surrendering; subsidiaries: residence | Corporation tax | Art. 49, 63 TFEU | 1) (+) |
German English French |
|
| C-600/10 | Comm. v. Germany | D | deduction; operating expenses; dividends; interest; pension funds | Corporation tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered |
German French |
|
| C-207/11 | 3D I Srl | I | transfer; assets; capital gain; reserve fund | Corporation tax | none | not considered |
German English French |
|
| C-301/11 | Comm. v. Netherlands | NL | unrealised gains; relocation | Corporation tax | Art. 49 TFEU | not considered | French | |
| C-243/11 | RVS Levensverzekeringen | B | state of commitment; commitment; change | Insurance tax | none | not considered |
German English French |
|
| C-123/11 | A Oy | FIN | loss deduction; loss; deduction; liquidation; residents; subsidiary; parent company | Corporation tax | Art. 49, 54 TFEU | not considered |
German English French |
|
| C-168/11 | Beker and Beker | D | special expenditure; special expenses; extraordinary costs; offsetting; dividends | Income tax | Art. 63 TFEU | not considered |
German English French |
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| C-425/11 | Ettwein | D | joint taxation; refusal; Switzerland | Income tax | none | not considered |
German English French |