Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-138/07 | Cobelfret v. Belgium | B | exemption; dividends; loss deduction; loss | Corporation tax | none | not considered |
German English French |
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| C-67/08 | Margarete Block v FA Kaufbeuren | D | crediting; inheritance | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | not considered |
German English French |
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| C-406/07 | Comm. v. Greece | GR | dividends; partnerships; domestic | Income tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU); Art. 31 EEA Agreement | not considered | French | |
| C-544/07 | Uwe Rüffler v.Director of the Wrocław Tax Division, Wałbrzych office | PL | reduction; insurance; contributions; insurance contributions; health insurance | Income tax | none | not considered |
German English French |
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| C-439/07; C-499/07 | KBC Bank/ Beleggen, Risicokapitaal, Beheer NV v. Belgian State | B | exemption; dividends; loss deduction; loss; tax exemption; offset; reduction; carrying forward; purely internal situations; application; free movement of capital; freedom of establishment; subsidiaries; parent company; permanent establishment | Corporation tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
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| C-429/07 | X BV v. Inspecteur van de Belastingdienst | NL | permission; Commission; submission; observation | Income tax | none | not considered |
German English French |
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| C-521/07 | Comm. v. Netherlands | NL | tax exemption; exemption; dividends; EEA; conditions | Corporation tax | Art. 40 EEA Agreement (≙ Art. 63 TFEU) | not considered |
German English French |
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| C-155/08; C-157/08 | X/ Passenheim-van Schoot | NL | recovery; period; recovery period; savings; income | Income tax; Capital tax | Art. 43, 56 EC (≙ Art. 49, 63 TFEU) | not considered |
German English French |
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| C-303/07 | Aberdeen Property Fininvest Alpha v. FIN | FIN | freedom of establishment; freedom of capital movement; dividends; parent company; subsidiaries; residence | Corporation tax | Art. 43, 48, 56, 58 EC (≙ Art. 49, 54, 63, 65 TFEU) | (-) |
German English French |
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| C-128/08 | Damseaux v. Belgian State | B | double taxation; dividends | Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |