Materialien | Datenbank EuGH-Rechtsprechung

Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-471/04 Keller Holding v. FA Offenbach/Main-Land D subsidiaries; financing costs; acquisition; holding; dividends; residence Corporation tax Art. 52, 58 EC (≙ Art. 49, 54 TFEU); Art. 31 EEA Agreement (-) German
English
French
C-493/04 Piatkowski v. Belastingsdienst Grote ondernemingen Eindhoven NL basis for calculating; social security; contributions; social security contributions Social security levy Art. 48, 52 TEC (≙ Art. 45, 49 TFEU) not considered German
English
French
C-210/04 Min. Econ.e Finanze and Agenzia delle Entrate (I) v. FCE Bank plc I fixed establishment; taxable person VAT Art. 43 TEC (≙ Art. 49 TFEU) not considered German
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French
C-451/03 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori I tax advice; assistance none Art. 43, 49 TEC (≙ Art. 49, 56 TFEU) not considered German
English
French
C-197/03 Comm. v. Italy I indirect taxes; capital; repayment; charges; retroactivity Duty none not considered German
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French
C-182/03 and C- 217/03 Belgium and Forum 187 ABSL v. Comm. B legitimate expectations; revision; state aid; transitional measures Corporation tax; Real estate tax; Duty none not considered German
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C-399/03 Comm. v. Council EU competence; council; state aid; common market none none not considered German
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French
C-346/04 R.H.Conijn v. FA Hamburg-Nord D tax advice; costs; restricted tax liability Income tax Art. 43 TEC (≙ Art. 49 TFEU) not considered German
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French
C-50/05 M.T.I. Nikula v FIN FIN pensions; sickness insurance contributions Social security levy Art. 39 TEC (≙ Art. 45 TFEU) not considered German
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French
C-88/03 Portugal v. Comm. P tax reduction; state aid; region Corporation tax none not considered German
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French