Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-544/11 | Petersen and Petersen | D | exemption; employment; residence; employer | Income tax | Art. 45, 56 TFEU | not considered |
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| C-424/11 | Wheels Common Investment Fund Trustees and Others v. Commissioners for Her Majesty's Revenue and Customs | UK | special investment fund; VAT | VAT | none | not considered |
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| C-129/12 | Magdeburger Mühlenwerke | D | state aid; date; protection of confidence; confidence | State grant | none | not considered |
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| C-565/11 | Irimie | RO | interest; repayment; date; claim | Consumption tax | none | not considered |
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| C-64/11 | Comm. v. Spain | E | hidden earnings; assessment basis; transfer; domicile; permanent establishments; property | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | not considered | French | |
| C-383/10 | Comm. v. Belgium | B | tax exemption; interest; payments; residence | Income tax | Art. 56, 63 TFEU; Art. 36, 40 EEA Agreement | not considered |
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| C-350/11 | Argenta Spaarbank | B | deduction; assets; permanent establishment; double-taxation convention | Corporation tax | Art. 49 TFEU | (-) |
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| C-6/12 | P Oy | FIN | authorisation; deduction; losses; ownership; state aid; selectivity | Corporation tax | none | not considered |
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| C-261/11 | Comm. v. Denmark | DK | unrealised gains; relocation; transfer | Corporation tax | Art. 49 TFEU; Art. 31 EEA Agreement | (-) | French | |
| C-282/12 | ITELCAR and Fazenda Pública | P | free movement of capital; third-country companies; shareholders; shareholding; third countries | Corporation tax | Art. 43, 56, 58 EC (≙ Art. 49, 63, 65 TFEU) | not considered |
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