Materials | Database for ECJ Decisions

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Date Number Name Country Problem (Keywords) Tax type: Classification Sedes materiae: Market Freedom Justification: Coherence Download Order / Judgement
C-623/13 Gérard de Ruyter F levies; income; assets; work; activity; professional activities Social security levy none not considered German
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French
C-343/13 Modelo Continente Hipermercados P fines; merger; acquisition; infringement none none not considered German
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French
C-591/13 Comm. v. Germany D deferral; taxation; capital gains; sales; assets; acquisition; replacement assets; permanent establishments Income tax Art. 49 TFEU; Art. 31 EEA Agreement (-) German
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French
C-560/13 Wagner-Raith D flat-rate; gains; funds; investment; inverstment funds; shareholders; residence; freedom of services; free movement of capital Income tax Art. 56, 63 TFEU not considered German
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French
C-657/13 Verder LabTec D unrealised gains; assets; transfer; permanent establishment Corporation tax Art. 49 TFEU not considered German
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French
C-349/14 Pazdziej F residence; rental value; salaries; officials Real estate tax none not considered German
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French
C-578/14 Argenta Spaarbank (II) B interest; expenses; dividends; parent company; subsidiaries Corporation tax none not considered French
C-686/13 X S deduction; currency; losses; currency losses Corporation tax Art. 49, 63 TFEU not considered German
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French
C-98/14 Berlington Hungary and Others HU gambling; flat-rate tax; amusement; prohibition; casinos; slot machines; amusement arcades Special levy Art. 34, 56 TFEU not considered German
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French
C-9/14 Kieback NL deduction; expenses; residence; employees; period; taxation; relocation; removal Income tax Art. 39 TFEU not considered German
English
French