Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-298/05 | Columbus Container Services BVBA v.FA Bielefeld-Innenstadt | D |
family; company; acquisition; shares; set-off; exemption; double-taxation convention |
Income tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
|
| C-101/05 | Skatteverket (S) v. A | S, CH |
free movement of capital; third countries |
Income tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
|
| C-281/06 | Jundt v. FA Offenburg | D |
teaching; university; tax exemption; seeking to make a profit; profit |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | (-) |
German English French |
|
| C-436/06 | Gronfeldt v. FA Hamburg-Am Tierpark | D |
temporary ruling; market freedoms |
Income tax | Art. 56 EC (≙ Art. 63 TFEU) | (-) |
German English French |
|
| C-152/05 | Comm. v. Germany | D |
subsidies; owner-occupied dwellings; dwellings |
Income tax | Art. 18, 39, 43 EC (≙ Art. 21, 45, 49 TFEU) | not considered |
German English French |
|
| C-256/06 | Jäger v. FA Kusel-Landstuhl | D |
inheritance; agriculture; agricultural land; location |
Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-105/07 | NV Lammers & Van Cleeff v. Belgium | B |
reclassification; interest; dividends; director; subsidiary; parent company |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-293/06 | Deutsche Shell GmbH v. FA für Großunternehmen Hamburg | D | consideration; currency; loss; currency loss; start-up capital; capital; establishment; tax-free; double-taxation convention | Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | (-) |
German English French |
|
| C-248/06 | Comm. v. Spain | E | tax deduction; deduction; research; development; costs | Corporation tax | Art. 43, 49 EC (≙ Art. 49, 56 TFEU); Art. 31, 36 EEA Agreement | not considered | French | |
| C-212/06 | Government of the French Community and Walloon Government v. Flemish Government | B | social security; social security scheme; entity; competence; residence | none | Art. 39, 43 EC (≙ Art. 45, 49 TFEU) | not considered |
German English French |