Materials | Database for ECJ Decisions
Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
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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 English French |
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C-386/14 | Groupe Steria | F | mother company; subsidiaries; add-back; costs; expenses; fix; dividends; neutralisation; residence | Income tax | Art. 49 TFEU | (-) |
German English French |
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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 English French |
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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 English French |
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C-66/14 | Finanzamt Linz | A | depreciation; goodwill; purchase; holding; acquisition; residence; group | Corporation tax | Art. 49 TFEU | (-) |
German English French |
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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 English French |
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C-241/14 | Bukovansky | D | Switzerland; working; residence | Income tax | none | not considered |
German English French |