Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-448/15 | Wereldhave Belgium and Others | B | non-taxation; directive; dividends; subsidiary; parent company; fiscal investment institutions; zero rate | Corporation tax | none | not considered |
German English French |
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| C-14/16 | Euro Park Service | F | assessment; primary law; transposing; national law; merger; approval; advantage; tax advantage | Corporation tax | Art. 49 TFEU | not considered |
German English French |
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| C-98/16 | Comm. v. Greece | GR | legacy; residence; non-profit organisations; organisations | Inheritance/Gift tax | Art. 63 TFEU; Art. 40 EEA Agreement | not considered | French | |
| C-690/15 | de Lobkowicz | F | contributions; social levies; social security; staff; officials; real estate | Social security levy | none | not considered |
German English French |
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| C-68/15 | X | B | dividends; taxable profits; tax advantages | Corporation tax | Art. 49 TFEU | not considered |
German English French |
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| C-365/16 | Association française des entreprises privées (AFEP) and Others | F | dividends; parent company; subsidiaries; residence | Corporation tax | none | not considered |
German English French |
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| C-580/15 | Van der Weegen and Pot | B | tax exemption; exemption; savings; savings deposit; conditions; residence | Income tax | Art. 56 TFEU; Art. 36 EEA Agreement | not considered |
German English French |
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| C-20/16 | Bechtel and Bechtel | D | deduction; pensions; health insurance; contributions; insurance contributions; employment; public administration; administration; wages; progressivity; progressivity proviso | Income tax | Art. 45 TFEU | not considered |
German English French |
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| C-6/16 | Holcim France and Enka | F | tax advantage; advantage; dividends; profits; distribution; subsidiaries; parent companies; third states; chain; chain of interests; interests; exemption; tax exemption | Corporation tax | Art. 49 TFEU | not considered |
German English French |