Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-439/97 | Sandoz | A | stamp duty; equivalent; non-residents | Duty | Art. 73b, 73d TEC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-229/98 | G. Vander Zwalmen, E. Massart | B | married couples; European officials; working; tax benefit | Income tax | none | not considered |
German English French |
|
| C-294/97 | Eurowings | D | add-backs; non-residents; leasing | Business tax | Art. 59 TEC (≙ Art. 56 TFEU) | (-) |
German English French |
|
| C-55/98 | Bent Vestergaard | DK | professional training courses; location; tax deduction | Income tax | Art. 59 TEC (≙ Art. 56 TFEU) | (-) |
German English French |
|
| C-200/98 | X AB / Y AB | S | advance tax rulings; double-taxation convention; non-discrimination clause; group | Corporation tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-34/98 | Comm. v. France – CRDS | F |
social security systems; cross-border commuter |
Social security levy | Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) | not considered |
German English French |
|
| C-169/98 | Comm. v. France – CSG | F |
social security systems; cross-border commuter |
Social security levy | Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) | not considered |
German English French |
|
| T-223/97; T-17/98 | joined cases– R. Kooyman v. EP , Petra van Eynde-Neutens v. EP | EU |
interpreter; auxiliary staff; community tax; parliament |
Income tax | none | not considered | ||
| C-251/98 | Baars | NL | Capital tax | Art. 52 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
||
| C-420/98 | W.N. v. Staatssecretaris van Financien | NL |
loss of tax; mutual assistance; exchange of information; spontaneous |
none | none | not considered |
German English French |