Materials | Database for ECJ Decisions
| 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 English 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 English 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 English French |
|
| C-399/03 | Comm. v. Council | EU | competence; council; state aid; common market | none | none | not considered |
German English 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 English 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 English French |
|
| C-88/03 | Portugal v. Comm. | P | tax reduction; state aid; region | Corporation tax | none | not considered |
German English French |