Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-324/00 | Lankhorst-Hohorst v. FA Steinfurt | D | interest; interest payments; residents; nonresidents | Corporation tax | Art. 43 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
|
| C-385/00 | F.W.L. de Groot | NL | work; family; personal circumstances; abroad | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | (-) |
German English French |
|
| C-306/99 | Banque Internationale pour l'Afrique Occidentale S.A. (BIAO) v.FA für Großunternehmen | D | reserves; balance sheet; loan | Business tax | none | not considered |
German English French |
|
| C-234/01 | Gerritse v. FA Neukölln-Nord | D | flat deduction; non-residents; deduction; business expenses | Income tax | Art. 59, 60 TEC (≙ Art. 56, 57 TFEU) | 1) considered by the parties only; 2) not considered |
German English French |
|
| C-422/01 | Skandia and Ramstedt v. Riksskatteverket | S | insurance; insurance policy | Income tax | Art. 49, 50 TEC (≙ Art. 56, 57 TFEU) | (-) |
German English French |
|
| C-168/01 | Bosal Holding BV | NL | holdings; parent company; deductability; costs | Corporation tax | Art. 52 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
|
| C-452/01 | M. Ospelt and Schlössle Weissenberg | A | market freedoms; EEA; prior authorisation; authorisation; acquisition; agricultural land; farming | none | Art. 73b TEC (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-58/01 | Océ Van der Grinten NV v. Inland Revenue Commissioners | UK | dividends; subsidiary; parent company | Corporation tax | none | not considered |
German English French |
|
| C-167/01 | Kamer van Koophandel en Fabrieken voor Amsterdam v. Inspire Art Ltd | NL | formally foreign company; obligations | none | Art. 43, 48 TEC (≙ Art. 49, 45 TFEU) | not considered |
German English French |
|
| C-243/01 | Gambelli | I | bet; internet | none | Art. 43, 49 TEC (≙ Art. 49, 56 TFEU) | not considered |
German English French |