Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| T-202, 204/96 | A. Von Löwis, M. Alvarez-Cotera v. Comm. | EU | freelancer; interpreter; community tax | Income tax | none | not considered |
German English French |
|
| C-18/95 | Terhoeve | NL | residence; transfer; social security; contributions; income; consequences | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-212/97 | Centros | DK | branch; foreign company; circumvention | none | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-311/97 | Royal Bank of Scotland | GR | establishment; tax scale | Corporation tax | Art. 6, 52 TEC (≙ Art. 18, 49 TFEU) | not considered |
German English French |
|
| C-6/97 | Italy v. Comm. | I | state aid; tax credit; road hauliers | Corporation tax; Income tax; Business tax; VAT | none | not considered |
German English French |
|
| C-302/97 | Konle | A | accession; immovable property; authorisation; federation; federal countries | none | Art. 73b TEC (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-254/97 | Baxter | F | special levy; tax deduction; research cost | Special levy | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-275/97 | DE + ES | D | annual accounts; principle of a true and fair view; global provisions; potential liabilities | Corporation tax | none | not considered |
German English French |
|
| C-391/97 | Frans Gschwind | D | non-resident; working; equal treatment; employed person; married couples | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-307/97 | Saint-Gobain | D | tax concessions; corporation tax relief; international groups; crediting; subsidiary; shareholdings; permanent establishment | Corporation tax; Capital tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |