Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-411/03 | SEVIC Systems Aktiengesellschaft | D | merger; inland; register | none | Art. 43, 48 EC (≙ Art. 49, 45 TFEU) | not considered |
German English French |
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| C-446/03 | Marks&Spencer plc v. David Halsey (HM Inspector of Taxes) | UK | subsidiaries; non-resident subsidiaries; deduction of losses; groups of companies | Corporation tax | Art. 43, 48 EC (≙ Art. 49, 45 TFEU) | not considered |
German English French |
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| C-265/04 | M. Bouanich v. Skatteverket | S | acquisition; shares; residence | Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
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| C-533/03 | Comm. v. Council of the EU | EU | legal basis; directive | VAT | none | not considered |
German English French |
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| Opinion 1/03 | Competence of the Community to conclude the new Lugano Convention on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters | EU | competence; convention; conclude | none | none | not considered |
German English French |
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| C-255/02 | Halifax and others v Commissioners of Customs and Excise | UK | abuse; abusive practices; tax advantage; transaction | VAT | none | not considered |
German English French |
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| C-223/03 | Univ. of Huddersfield | UK | abuse; abusive practices; tax advantage; transaction; trust | VAT | none | not considered |
German French |
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| C-152/03 | Ritter-Coulais v. FA Germersheim | D | loss; dwelling | Income tax | Art. 43, 48, 56 TEC (≙ Art. 49, 45, 63 TFEU) | (-) |
German English French |
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| C-253/03 | CLT-UFA S.A. v. FA Köln-West | D | branch; foreign company; subsidiaries; residence | Corporation tax | Art. 52, 58 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-513/03 | van Hilten-van der Heijden v. Rijksbelastingdienst | NL | inheritance; movement of capital; residence; citizenship | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |