Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-176/15 | Riskin et Timmermans | B |
dividends; tax reduction; reduction; third countries; double-taxation convention |
Income tax | Art. 63, 65 TFEU | not considered |
German English French |
|
| C-18/15 | Brisal; KBC | P |
withholding tax; withholding; tax at source; residence; finance; institutions; financial institutions; business; expenses; business expenses |
Corporation tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-268/15 | Ullens de Schooten | B |
application; European Law |
unspecified | Art. 49, 56, 63 TFEU | not considered |
German English French |
|
| C-478/15 | Radgen | D |
teaching; tax exemption; Switzerland |
Income tax | none | (-) |
German English French |
|
| C-464/14 | SECIL | P | deduction; tax deduction; dividends; origination; Tunisia; Lebanon | Corporation tax | Art. 63, 64 TFEU | not considered |
German English French |
|
| C-503/14 | Comm. v. Portugal | P |
expatriation taxation; exchange; shares; residence; deferral; tax deferral; transfer; assets |
Income tax | Art. 21, 45, 49 TFEU; Art. 28, 31 EEA Agreement | (-) |
German English French |
|
| C-593/14 | MASCO DENMARK ApS Damixa | DK | tax exemption; exemption; interest; subsidiary; parent company; deduction; thin capitalisation | Corporation tax | Art. 49, 54 TFEU | not considered |
German English French |
|
| C-283/15 | X | NL | personal and family circumstances; personal circumstances; family circumstances; family; residence | Income tax | Art. 49 TFEU | not considered |
German English French |
|
| C-317/15 | X | NL | restrictions; direct investment; establishment; financial services; securities; capital markets; provision of services; services | Income tax | Art. 63 TFEU | not considered |
German English French |
|
| C-496/15 | Eschenbrenner | D | insolvency; insolvency benefit; deduction; frontier workers | Income tax | Art. 45 TFEU | not considered |
German English French |