Materials | Database for ECJ Decisions
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 English French |
|
C-343/13 | Modelo Continente Hipermercados | P | fines; merger; acquisition; infringement | none | none | not considered |
German English 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 English 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 English French |
|
C-657/13 | Verder LabTec | D | unrealised gains; assets; transfer; permanent establishment | Corporation tax | Art. 49 TFEU | not considered |
German English French |
|
C-349/14 | Pazdziej | F | residence; rental value; salaries; officials | Real estate tax | none | not considered |
German English 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 English 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 English French |
|
C-9/14 | Kieback | NL | deduction; expenses; residence; employees; period; taxation; relocation; removal | Income tax | Art. 39 TFEU | not considered |
German English French |