Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-388/14 | Timac Agro | D | reincoporation; losses; transfer; residence; group; permanent establishment; establishment | Corporation tax | Art. 49 TFEU | (+) |
German English French |
|
| C-194/15 | Baudinet and Others | I | dividends; taxation; residence; withholding tax; establishment | Income tax | Art. 49, 63, 65 TFEU | not considered | French | |
| C-522/14 | Sparkasse Allgäu | D | notification; obligation; notification obligation; credit institution; establishment; branches | Inheritance/Gift tax | Art. 49 TFEU | not considered |
German English French |
|
| C-48/15 | NN (ex ING International) | B | UCITS; units; establishment; marketing; market | Inheritance/Gift tax | Art. 49 to 60 EC (≙ Art. 56 to 66 TFEU) | not considered |
German English French |
|
| C-244/15 | Comm. v. Greece | GR | exemption; inheritance; immovable property; real estate; residence | Inheritance/Gift tax | Art. 63 TFEU, Art. 40 EEA Agreement | not considered |
German English French |
|
| C-300/15 | Kohll et Kohll-Schlesser | L |
tax deduction form; deduction; tax credit; pension; work; workers; movement |
Income tax | Art. 21, 45 TFEU | (-) |
German English French |
|
| C-122/15 | C | FIN |
application; supplementary tax; pension |
Income tax | none | not considered |
German English French |
|
| C-252/14 | Pensioenfonds Metaal en Technie | S |
taxation; regime; dividends; pension funds; professional expenses |
Income tax | Art. 63 TFEU | not considered |
German English French |
|
| C-479/14 | Sabine Hünnebeck v Finanzamt Krefeld | D |
option; tax exemption; tax exemption limit; limit; period; time; time period; gifts; residence |
Inheritance/Gift tax | Art. 63, 65 TFEU | (-) |
German English French |
|
| C-123/15 | Feilen | D |
tax reduction; reduction; inheritance; past; assets; coherence |
Inheritance/Gift tax | Art. 63, 65 TFEU | (+) |
German English French |