Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-231/05 | Oy[=plc]AA [former name: Esab] v. FIN | FIN |
intra-group financial transfers; subsidiary; parent company |
Corporation tax | Art. 43 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-182/06 | Lakebrink and Peters-Lakebrink v. Luxembourg | L |
losses; residence; income; work |
Income tax | Art. 39 EC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-76/05 | Schwarz and Gootjes-Schwarz v. FA Berg.Gladbach | D |
tax relief; school; private schools |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-318/05 | Comm. v. Germany | D |
tax relief; school; private schools |
Income tax | Art. 39, 43, 49 EC (≙ Art. 45, 49, 56 TFEU) | not considered |
German English French |
|
| C-451/05 | Société ELISA (Lux) v. Dir. gén. des impôts (F) | L, F |
tax exemption; exchange of information; convention; double-taxation convention |
Real estate tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-283/06 | KÖGAZ (HU) and Others | HU |
turnover tax; criteria |
Business tax | none | not considered |
German English French |
|
| C-443/06 | Hollmann v. Fazenda pública | P |
capital gains; residence |
Income tax | Art. 56 EC (≙ Art. 63 TFEU) | (-) |
German English French |
|
| C-464/05 | Geurts and Vogten v. Belgium | B |
inheritance; inheritance tax; companies; work; employ; region |
Inheritance/Gift tax | Art. 43 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-427/05 | Porto Antico di Genova v. Agenzia delle Entrate Genova 1 | I |
grants; Structural Fonds; assessment; income |
Corporation tax; Business tax | none | not considered |
German English French |
|
| C-379/05 | Amurta S.G.P.S. v. Inspecteur van de Belastingdienst/Amsterdam | NL |
subsidiary; dividends; companies; parent company; holding; tax exemption |
Corporation tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |