Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-384/11 | Tate & Lyle Investments | B |
dividends; withholding tax; distribution; residence; holdings; economic double taxation; double taxation; shareholder; deduction; purchase; value; mechanisms |
Corporation tax | Art. 63 TFEU | not considered | French | |
| C-31/11 | Marianne Scheunemann | D |
free movement of capital; third countries; inheritance |
Inheritance/Gift tax | Art. 49, 63, 65 TFEU | not considered |
German English French |
|
| C-48/11 | A Oy | FIN |
exchange; shares; exchanges of shares; residence |
Corporation tax | Art. 31 EEA Agreement | not considered |
German English French |
|
| C-38/10 | Comm. v. Portugal | P |
taxation; immediate taxation; gains; capital gains; unrealised capital gains; transfer; management |
Corporation tax | Art. 49 TFEU | not considered |
German English French |
|
| C-18/11 | Philips Electronics | UK |
deduction; loss; losses; permanent establishment; establishment; subsidiaries; holding |
Corporation tax | Art. 43 EC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-380/11 | DI. VI. Finanziaria S.A.P.A. di Diego délia Valle& C. | L |
capital tax; reduction; liability |
Capital tax | Art. 49 TFEU | (-) |
German English French |
|
| C-540/11 | Levy et Sebbag | B |
abolition; mechanism; double taxation; reintroducing; convention; double-taxation convention |
Income tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered | French | |
| C-498/10 | X | NL | withholding tax; remuneration; services; residence | Income tax | Art. 56 TFEU | not considered |
German English French |
|
| C-603/10 | Pelati | SI | period; submission; application; tax allowances; allowances; mergers; divisions; transfers | Corporation tax | none | not considered |
German English French |
|
| C-371/11 | Punch Graphix Prepress Belgium | B | liquidation; definition; fusion; mergers; acquisitions | Corporation tax | none | not considered |
German English French |