Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-181/12 | Welte | D | allowance; residence; inheritance; heirs | Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
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| C-276/12 | Jiří Sabou | CZ | participation; request for information | Income tax | none | not considered |
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| C-322/11 | K | FIN | deduction; loss; losses | Income tax | Art. 63, 65 TFEU | (+) |
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| C-303/12 | Imfeld and Garcet | B | circumstances; family; family circumstances; personal circumstances; advantage; income; couples; couple | Income tax | Art. 45, 49 TFEU | not considered |
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| C-362/12 | Test Claimants in the FII Group Litigation (III) | UK | limitation; limitation period; change; recovery; notice; retroactivity | Corporation tax | none | not considered |
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| C-164/12 | DMC Beteiligungsgesellschaft | D | freedom of establishment; establishment; free movement of capital; capital; freedom; unrealised gains; assets; expatriation taxation | Corporation tax | Art. 49, 63 TFEU | not considered |
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| C-296/12 | Comm. v. Belgium | B | tax reduction; reduction; contributions; pension; savings; savings pension; establishment | Income tax | Art. 56, 63 TFEU | (-) |
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| C-385/12 | Hervis Sport- és Divatkereskedelmi | HU | extraordinary tax; sales; companies; groups | Special levy | Art. 49, 54 TFEU | not considered |
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| C-375/12 | Bouanich (II) | F | freedom of establishment; establishment; free movement of capital; capital; freedom; dividends; plafond | Income tax | Art. 49, 63, 65 TFEU | (-) |
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| C-80/12 | Felixstowe Dock and Railway Company and Others | UK | origin; shareholders; establishment; loss transfer; loss; link company | Corporation tax | Art. 49, 54 TFEU | not considered |
German English French |