Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-209/01 | Schilling v. FA Nürnberg-Süd | D | special expenses; household assistant; officials | Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | (-) |
German English French |
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| C-42/02 | Lindman | FIN | lottery; lottery winnings | Income tax | Art. 49 TEC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-364/01 | The heirs of H. Barbier v. Staatssecretaris van Financien | NL | inheritance; immovable property | Inheritance/Gift tax; Real estate transfer tax | Art. 48, 52, 73b, 73d TEC (≙ Art. 45, 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-334/02 | Comm. v. France | F | fixed levy; interest | Income tax | Art. 49, 56 TEC (= Art. 56, 63 TFEU) | not considered |
German English French |
|
| C-9/02 | De Lasteyrie du Saillant | F | residence; unrealised increases in value | Income tax | Art. 52 TEC (≙ Art. 49 TFEU) | (-) |
German English French |
|
| T-85/03 | Govt of the Cayman Islands v. Comm. | UK | admissibility; interim measures | Capital tax | none | not considered |
English |
|
| C-338/01 | Comm. v. Council of the EU | EU | legal basis; directive | none | none | not considered |
German English French |
|
| C-387/01 | Weigel v. Finanzlandesdirektion für Vorarlberg | A | consumption; importation | Consumption tax | Art. 39 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-224/02 | Pusa v. Osuuspankkien Keskinäinen Vakuutusyhtiö | FIN | pension; attachable part | Income tax | none | not considered |
German English French |
|
| C-268/03 | de Baeck v. Belgium | B | gains; transfer | Income tax | Art. 43, 48, 56 EC (≙ Art. 49, 45, 63 TFEU) | not considered |
German English French |