Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-292/04 | W. Meilicke and Others (I) v. FA Bonn-Innenstadt | D |
tax credit; shareholder; dividends; establishment; temporal effects |
Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-524/04 | Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue | UK |
deduction; assessment basis; interest; loans; parent company; subsidiary; non-member countries |
Corporation tax | Art. 43, 49, 56 EC (≙ Art. 49, 56, 63 TFEU) | (-) |
German English French |
|
| C-437/04 | Comm. v. Belgium | B |
property: rent |
Local tax | none | not considered |
German English French |
|
| C-383/05 | R. Talotta v. Belgium | B |
tax estimation; residence |
Income tax | Art. 43 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-347/04 | Rewe Zentralfinanz (as successor of ITS Reisen) | D |
deduction; losses; subsidiary; parent company |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | (-) |
German English French |
|
| C-492/04 | Lasertec v. FA Emmendingen | D |
freedom of establishment; free movement of capital; third countries |
Corporation tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-102/05 | Skatteverket (S) v. A and B | S |
freedom of establishment; free movement of capital; third countries |
Income tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
German English French |
|
| C-157/05 | Holböck v. FA Salzburg-Land | A |
freedom of establishment; free movement of capital; third countries; dividends; direct investments |
Income tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-522/04 | Comm. v. Belgium | B |
tax advantage; insurance; establishment |
Income tax | Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU); Art. 28, 31, 36 EEA Agreement | not considered |
German English French |
|
| C-321/05 | Kofoed v. Skattemin. | DK |
dividends; cash payments; abuse of rights |
Income tax | none | not considered |
German English French |