Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-87/99 | P.Zurstrassen, A.F. D Ryckel v. Admin | L |
joint assessment; married couples; residence; working; equal treatment; employed person |
Income tax | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-35/98 | B.G.M. Verkooijen | NL |
dividends; tax exemption; seat; establishment |
Income tax | Art. 67 TEEC (precursor to Art. 63 TFEU) | (-) |
German English French |
|
| C-375/98 | EPSON Europe BV | P |
subsidiaries; parent company; tax exemption |
Corporation tax; Inheritance/Gift tax | none | not considered |
German English French |
|
| C-302/98 | Sehrer | D |
social security systems; social security; sickness insurance; retirement pensions; contributions |
Social security levy | Art. 48 TEC (≙ Art. 45 TFEU) | not considered |
German English French |
|
| C-156/98 | Germany v. Commission | D |
state aid; tax provision |
Income tax | Art. 52 TEC (≙ Art. 49 TFEU) | not considered |
German English French |
|
| C-478/98 | Comm. v. Belgium | B |
acquisition; securities; loan; residence |
Income tax | Art. 73b TEC (≙ Art. 63 TFEU) | (-) |
German English French |
|
| C-141/99 | AMID | B |
deduction; losses; companies; establishment |
Corporation tax | Art. 52, 58 TEC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-397/98; C-410/98 | Joined cases - Metallgesellschaft Ltd. and Others and Hoechst | UK |
dividends; parent company; subsidiaries; residence; interests; infringement; action; application |
Corporation tax; Income tax | Art. 52 TEC (≙ Art. 49 TFEU) | 1) (-) |
German English French |
|
| C-68/99 | Comm. v. Germany – Künstlersozialversicherung | D |
social charge; artists |
Social security levy | Art. 51, 52, 59 TEC (≙ Art. 48, 49, 56 TFEU) | not considered |
German English French |
|
| C-389/99 | Rundgren | FIN |
retired persons; civil cervants: pensions; health insurance; social security contributions; reimbursement |
Social security levy | none | not considered |
German English French |