Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-527/06 | Renneberg v. Staatssecr. Fin | NL | deduction; negative income; dwelling; loss | Income tax | Art. 39 EC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-157/07 | Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt | D | reintegration; loss; permanent establishment; gains | Corporation tax | Art. 31 EEA Agreement | (+) |
German English French |
|
| C-418/07 | Société Papillon v. Min of Fin. | F | group tax regime; group; subsidiary; sub-subsidiary; residence | Corporation tax | Art. 43 EC (≙ Art. 49 TFEU) | (+) |
German English French |
|
| C-330/07 | Jobra GmbH v. FA Amstetten | A | investment; premium; investment premium; asset; use | Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | (-) |
German English French |
|
| C-285/07 | A.T. v. Finanzamt Stuttgart-Körperschaften | D | double book value carryover | Corporation tax | none | not considered |
German English French |
|
| C-210/06 | CARTESIO | HU | legal form; removal; domicile | none | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-48/07 | Les Vergers du Vieux Tauves v. SPF Finances | B | usufruct; holding; shares | Corporation tax | not specified | not considered |
German English French |
|
| C-282/07 | S.A.Truck Center v. Belgium | B | retention; source; interest; residence | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | not considered |
German English French |
|
| C-377/07 | STEKO Industriemontage v FA Speyer-Germersheim | D | entering into force; deduction; holding; residence | Corporation tax; Business tax | Art. 56 EC (≙ Art. 63 TFEU) | (-) |
German English French |
|
| C-318/07 | Persche v. FA Lüdenscheid | D | donations; donations in kind; deduction; gifts; establishment | Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |