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-485/14 Comm. v. France F donations; donations in kind; deduction; gifts; establishment; residence; organisations Income tax Art. 63 TFEU, Art. 40 EEA Agreement not considered French
C-255/14 Chmielewski HU fine; declaration; cash Administrative fine Art. 65 TFEU not considered German
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French
C-386/14 Groupe Steria F mother company; subsidiaries; add-back; costs; expenses; fix; dividends; neutralisation; residence Income tax Art. 49 TFEU (-) German
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French
C-250/15 Vivium B constitution; law; violation; equality Income tax none not considered French
C-589/13 F. E. Familienprivatstiftung Eisenstadt A interim tax; gifts; foundation; beneficiary; residence Corporation tax Art. 56 EC (≙ Art. 63 TFEU) (-) German
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French
C-10/14; C-14/14; C-17/14 Miljoen; X; Société Générale NL withholding; deduction; reimbursement; residence; dividends Corporation tax; Income tax Art. 63, 65 TFEU not considered German
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C-66/14 Finanzamt Linz A depreciation; goodwill; purchase; holding; acquisition; residence; group Corporation tax Art. 49 TFEU (-) German
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C-589/14 Comm. v. Belgium B exemption; tax exemption; EEA; withholding tax; interest; debts; securities; deposition; registration; institution; establishment; residence Corporation tax Art. 56 TFEU, Art. 36 EEA Agreement not considered French
C-632/13 Skatteverket с/ Hirvonen S option; residence; taxation at source; personal deduction; deduction Income tax Art. 21, 45 TFEU not considered German
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C-241/14 Bukovansky D Switzerland; working; residence Income tax none not considered German
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French