Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-520/04 | Turpeinen v. Uudenmaan verovirasto (Uusimaa Tax Office) | FIN | retirement pensions | Income tax | Art. 18, 39 EC (≙ Art. 21, 45 TFEU) | not considered |
German English French |
|
| C-513/04 | Kerckhaert-Morres v. Min of Finance | B | tax deducation; uniform rate; double taxation | Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-374/04 | Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue | UK | residence; dividends; companies; tax credit | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-446/04 | Test Claimants in the Franked Investment Income (FII) Group Litigation v. Commissioners of Inland Revenue | UK | double taxation; Corporations; residence; dividends; surrender; subsidiaries; shareholders; measures; legislation; direct investments; legal remedy; violation of the contract | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | 2) (-); 4) (-) |
German English French |
|
| C-485,486,487,488,489,490/03 | Commission v. Spain | E | impossibility; recovery; state aid | none | none | not considered |
German English French |
|
| C-170/05 | Denkavit Internationaal BV and Sarl Denkavit France | F |
dividends; residence; exemption; withholding tax; double-taxation; setting-off |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-104/06 | Comm v. Sweden | S |
deferral; capital gains; sale; residential property |
Income tax | Art. 18, 39, 43, 56 EC (≙ Art. 21, 45, 49, 63 TFEU); Art. 28, 31, 40 EEA Agreement | (-) |
German English French |
|
| C-329/05 | G.Meindl v. FA Dinslaken | D |
joint assessment; married couples |
Income tax | Art. 43 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-150/04 | Comm. v. Denmark | DK |
life assurance; pension |
Income tax | Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) | (-) |
German English French |
|
| C-345/04 | Centro Equestre da Lezíria Grande Lda v. BfF | D |
deduction; operating expenses; restricted tax liability; costs |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |