Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-294/99 | Athinaiki Zythopoiia [Athen's Breweries] v. Greek State | GR |
withholding tax; dividends; non-taxable income |
Corporation tax | none | not considered |
German English French |
|
| C-17/00 | De Coster v. Watermael-Boitsfort | B |
satellite; services; satellite dishes |
Local tax | Art. 59, 60 TEC (≙ Art. 56, 57 TFEU) | not considered |
German English French |
|
| C-43/00 | Andersen & Jensen ApS | DK |
transfer of assets; loan; obligations; proceeds |
Corporation tax | none | not considered |
German English French |
|
| C-55/00 | Gottardo (I – convention with CH) | DK |
retired persons; social security |
State grant | Art. 39 TEC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| T-195/01 and T- 207/01 | Government of Gibraltar (UK) v. Comm. | UK |
state aid; formal investigation |
Income tax | none | not considered |
German English French |
|
| C-516/99 | Walter Schmid v. Finanzamt Wien | A |
jurisdiction; court; tribunal |
Income tax | Art. 58, 73b, 73d TEC (≙ Art. 54, 63, 65 TFEU) | not considered |
German English French |
|
| C-367/98 | Comm v. Portugal | P |
acquisition; shares; prohibition; authorisation; holding |
none | Art. 52, 73b TEC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-224/98 | D'Hoop v. Office national de l'emploi | B |
tideover; secondary education |
State grant | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-431/01 | Mertens | B |
deduction; losses; impossibility |
Income tax | Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) | not considered |
German English French |
|
| C-136/00 | Dr. Danner v. Savo-Karjala Tax Office | FIN |
pension; voluntary pension schemes; deductibility; contributions |
Income tax | Art. 59 TEC (≙ Art. 56 TFEU) | (-) |
German English French |