cjeu cases in the area of or of particular interest for · cjeu cases in the area of, or of...
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1
Please send your comments or any inaccuracy you may notice to the following address Taxud-unit-d3eceuropaeu
CJEU CASES IN THE AREA OF OR OF PARTICULAR INTEREST FOR
DIRECT TAXATION
updated on 1st April 2018 regular updates also on the web
httpeceuropaeutaxation_customscommoninfringementscase_lawindex_enhtm
Regular updates of the CJ diary are accessible at the following address
CURIA - Calendrier Curia Page Principale
For information on the doctrine published on a certain judgment please consult
httpeur-lexeuropaeuRECH_celexdo 1
Table of Contents
Pending cases ndash Court of Justice
Court of First Instance
Press releases (Commission) on infringement cases in which the Commission decision to go to the Court has
not yet been carried out
Court judgments ndash direct taxation - Latest judgment
Cases removed from the register
Annex Tax cases of other than national Courts
(Benelux Court of Justice EFTA Court European Court of Human Rights WTO)
IP= press release of the Commission
PR=press release of the Court
CFE= Opinion statement of the Confeacutedeacuteration Fiscale Europeacuteenne
FEE=paper of the Feacutedeacuteration des Experts Comptables Europeacuteens
Judgments in the area of direct taxation Top
16121960 660 Humblet (B) ECR 1960 p 1129 (FR) PPI
03071974 774 R Ch Brouerius van Nidek v Insp Reg en Succ (NL) ECR 1974 p757 PPI
15091981 20880 Lord Bruce of Donington (UK) ECR 1981 p 2205 PPI
05051982 1581 Gaston Schul (NL) ECR 1982 p 1409
28011986 27083 Comm v France - avoir fiscal ECR 1986 p 273
27091988 8187 Daily Mail (UK) ECR 1988 p 5505
08051990 17588 Biehl l (L) ECR 1990 p I-1779
28011992 C-20490 Bachmann (B) ECR 1992 p I-249
28011992 C-30090 Comm v Belgium ECR 1992 p I-305
26011993 C-11291 Werner (D) ECR 1993 p I-429
CJ Judgments (coninued) - Top
1 How to create a Celex number
Celex number of a judgment 6yyyyJnnnn example case C-52404 Celex number 62004J0524
Celex number of AdvGens Opinion 6yyyyCnnnn example case C-52404 Celex number 62004C0524
2
30031993 C-2492 Corbiau (L) ECR 1993 p I- 1277
13071993 C-33091 Commerzbank (UK) ECR 1993 p I-4017
12041994 C-193 Halliburton (NL) ECR 1994 p I-1137
14021995 C-27993 Schumacker (D) ECR 1995 p I-225 249
23021995 C-35893
C-41693
Bordessa (E) ECR 1995 p I-361 376
26101995 C-15194 Comm v Lux - Biehl II (L) ECR 1995 p I-3699
11081995 C-8094 Wielockx (NL) ECR 1995 p I- 2508
14111995 C-48493 Svensson amp Gustavsson (L) ECR 1995 p I-3955 3971
14121995 C-16394
C-16594
C-25094
Sanz D Lera and others (E) ECR 1995 p 4821 4830
27061996 C-10794 Asscher (NL) ECR 1996 p I-3089 3113 AdvG Leacuteger 3091
27061996 C-23494 Tomberger (D) ECR 1996 p I-3133 3145 AdvG Tesauro 3135
26091996 C-28794 Frederiksen (DK) ECR 1996 p I-4581
17101996 C-28394
C-29194
C-29294
Denkavit VITIC Voormeer (D)) ECR 1996 p I-5063
15051997 C-25095 FUTURA and Singer (L) ECR 1997 p I-2471
17071997 C- 2895 Leur-Bloem (NL) ECR 1997 p I-4161
19021998 C-897 Comm v Greece ECR 1998 p I-823 (non-transposition of directive 90434)
28041998 C-11896 Jessica Safir (S) ECR 1998 p I-1897 1919 ndash PR 2798
12051998 C-33696 Gilly (F) ECR 1998 p I-2823 ndash PR 3398
16071998
C-26496 ICI (UK) ECR 1998 p I-4711 (opinion AdvG Tesauro I-4698)
16071998 T-10996 G Gebhard v EP ECR 1998 p II-2785 PPI
16071998 T-20296
20496 A Von Loumlwis M Alvarez-Cotera v Comm) ECR 1998 p II-2829 PPI
26011999 C-1895 Terhoeve (NL) ECR 1999 p I-345 374 ndash PR 399
09031999 C-21297 Centros (DK) opinion AdvG La Pergola 1671999 ECR 1999 p I-1459 1484
29041999 C-31197 Royal Bank of Scotland (EL) opinion AdvG Alber 19111998 ECR 1999 p I-
2651 2664 ndash PR 2699
19051999 C-697 Italy v Comm ndash annulment of COM dec97270 ECR 1999 p I-2981 2997
01061999 C-30297 Konle(A) ECR 1999 p I-3099 3122
08071999 C-25497 Baxter (F) opinion AdvGSaggio 01121998 ECR 1999 p I-4811 4824 ndashPR 5299
14091999 C-27597 D+ ES (D) opinion AdvG Leacuteger 26111998 ECR 1999 p I-5334 5347
14091999 C-39197 Frans Gschwind (D) opinion AdvG Ruiz-Jarabo Colomer 1131999 ECR 1999 p
I-5453 5478 ndash PR 6399
21091999 C-30797 Saint-Gobain (D) (OJ C 318 18101997 p11) opinion AdvGMischo02031999
ECR 1999 pI-6163 6181
14101999 C-43997 Sandoz (A) (OJ C 72 07031998 p7) opinion AdvG Leacuteger 20051999 ECR 1999
p I-7043 7066
14101999 C-22998 G Vander Zwalmen E Massart (B) quotient conjugalndash rapp Kapteyn hearing
(6th ch) 04031999 opinion AdvG Ruiz-Jarabo Colomer 25031999 ECR 1999 p I-
7115 7131 PPI
3
CJ Judgments (coninued) - Top
26101999 C-29497 Eurowings (D) (OJ C 295 27091997 p25) opinion AdvGMischo 26011999 ECR
1999 p I- 7449 7463
28101999 C-5598 Bent Vestergaard (DK) Deduction of expenses for professional training courses -
Distinction according to the location of the courses opinion AdvG Saggio 10061999
ECR 1999 p I-7643 7657
18111999 C-20098 X AB et Y AB [payment to subsidiary] vs Riksskatteverk(S) rapp Edwards
opinion AdvG Saggio 03061999 ECR 1999 p I-8264 8276
15022000 C-3498 Commission v France ndash CRDS opinion AdvG La Pergola 791999 ECR 2000 p
I-995 1028
15022000 C-16998 Commission v France ndash CSG opinion AdvG La Pergola 791999 ECR 2000 p I-
1049 1052 - PR 92000
23022000 T-22397
T-1798
joined casesndash R Kooyman v EP Petra van Eynde-Neutens v EP) ECR-SC 2000
p II-135 (T-298 ndash Petra van Eynde-Neutens vComm OJ C 55 20021998 p 34)
removed from the register (OJ C 299 16101999 p28) PPI
13042000 C-25198 Baars (NL) OJ C 192 872000 p 4 ECR 2000 p I-2787 2805 rapp Wathelet
hearing 24699 opinion AdvG Alber 141099
13042000 C-42098 WN v Staatssecretaris van Financien (NL) OJ C 192 872000 p 5 ECR 2000 p I-
2847 2867 hearing 181199 opinion AdvG Alber 13012000
16052000 C-8799 PZurstrassen AF D Ryckel v Admin Des Contributions Directes (L) OJ C 233
12082000 p 4 ECR 2000 p I-3339 3353 opinion AdvG Ruiz-Jarabo Colomer
2712000 ndash PR 352000
06062000 C-3598 BGM Verkooijen (NL) OJ C 247 26082000 p 5 ECR 2000 p I-4073 4109
4113 rapp Wathelet opinion AdvG La Pergola 2461999 further hearing
30111999 2nd opinion 14121999 ndash PR 422000 - CFE
08062000 C-37598 EPSON Europe BV (P) OJ C 273 23092000 p 2 ECR 2000 p I-4245 4263 5th
chamber opinion AdvG Cosmas 1722000
15062000 C-30298 Sehrer (D) OJ C 259 09092000 p 2 ECR 2000 p I-4585 4604 6th chamber
hearing 161299 opinion AdvG Ruiz-Jarabo Colomer 822000 (double sickness
contributions)
19092000 C-15698 Germany v Commission (tax incentives new Laumlnder sect 52 (8) EStG) ndash
opinion AdvG Saggio 2712000 ndash OJ C 316 04112000 p 12 ECR 2000 p I-6864
6882 PR 632000 State Aid
26092000 C-47898 Comm v Belgium ndash (DEM eurobonds) - OJ C 335 25112000 p 12 ECR 2000 p I-
7589 7613 opinion AdvG Jacobs 1562000 - PR 672000
14122000 C-14199 AMID (B) hearing 13042000 opinion AdvG Alber 862000 OJ C 150 19052001
p 2 ECR 2000 p I-11619 11632
08032001 C-39798
C-41098
Joined cases - Metallgesellschaft Ltd v The Commissioners of Inland Revenue (UK)
and - Hoechst v Inland Revenue Commissioners (UK) 5th chamber rapp Wathelet
opinion AdvG Fennelly 12092000 OJ C 173 16062001 p 13 ECR 2001 p I-1727
1760
08032001 C-6899 Commission v Germany ndash Kuumlnstlersozialversicherung - opinion AdvG Ruiz-Jarabo
Colomer 24102000 OJ C 186 30062001 p 1 ECR 2001 p I-1865 1881
10052001 C-38999 Rundgren (FIN social contributions and taxes) opinion AdvG Alber 26102000 OJ
C 2000 14072001 p 15 ECR 2001 p I-3731 3760
04102001 C-29499 Athinaiki Zythopoiia [Athens Breweries] v Greek State (EL) rapp Wathelet
opinion AdvG Alber 1052001 OJ C 317 10112001 p 3 ECR 2001 p I-6797 6813
29112001 C-1700 De Coster v Watermael-Boitsfort (B) ECR 2001 p I-9445 9490 - PR 612000
15012002 C-4300 Andersen amp Jensen ApS (DK) directive 90434 opinion AdvG Tizzano 1192001
OJ C 84 06042002 p 20 ECR 2002 p I-379 394
15012002 C-5500 Gottardo (I ndash convention with CH) opinion AdvG Ruiz-Jarabo Colomer 05042001
OJ C 84 06042002 p 22 ECR 2002 p I-413 433 - PR 22002 Recommendation No 22 of the Administrative Commission of the European Communities on
Social Security for Migrant Workers of 18 June 2003 concerning the Gottardo judgment
according to which the advantages enjoyed by a States own nationals under a bilateral
convention on social security with a non-member country must also be granted to workers who
are nationals of other Member States(2003868EC) OJ L 326 13122003 p 35
4
CJ Judgments (continued) - Top 30042002 T-19501
and T-
20701
joined cases ndash Government of Gibraltar (UK) v Commission (annulment of
decisions SG(2001)D289755 and 289757 of 1172001 ndash tax legislation on exempt
and qualified companies) OJ C 169 13072002 p30) ECR 2002 p II-2309
30052002 C-51699 Walter Schmid v Finanzamt Wien (A) ndashfinal taxation of capital income ndash opinion
AdvG Tizzano 29012002 (OJ C 169 13072002 p 6 no jurisdiction of the Court)
ECR 2002 p I- 45734593 see judgment 15072004 C-31502 (Lenz)
04062002 C-36798 Comm v Portugal prohibition of certain degrees of participations in companies ndash
Art- 56 EC AdvG Ruiz-Jarabo Colomer ECR 2002 p4731
11072002 C-22498 DHoop v Office national de lemploi (B) opinion AdvG Geelhoed 2022002 OJ C
233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212
12092002
Order Art
104(3)
C-43101 Mertens (B) (cross-border lossprofit situation ndash Art 39 and 43 EC) OJ C 289
23112002 p 5 (Order of the Court under Art104 sect 3 Rules of Procedure by ref to
judgment of 14122000 ndash C-14199 ndash AMID) ECR 2002 p I-7073
03102002 C-13600 Dr Danner v Savo-Karjala Tax Office (FIN) ndash foreign insurance contributions
opinion AdvG Jacobs 21032002 OJ C 289 23112002 p1ECR 2002 p I-8147 8171
05112002 C-466
467 468-
469 471
472 475
47698
Commission v UK DK S FIN B L A D (open skies) - external competences Art
10 43 EC OJ C 323 21122002 p 1 ndash ECR 2002 p I-9427 9519 9575 9627 9681
9741 9797 9855 opinion AdvG Tizzano I- 9431 PR 892002
05112002 C-20800 Uumlberseering BV v Nordic Construction Comp Baumanagement GmbH (NCC) (D)
seat of company (art 43 48) OJ C 323 21122002 p 12 ECR 2002 p I-9919 9943
21112002 C-43600 X and Y [deferral of capital gains tax] v Riksskatteverket (S) (share transfer to S-
sub of B-company) hearing 20032002 opinion AdvG Mischo 06062002 OJ C 7
11012003 p 3 ECR 2002 p I-10829 10847
12122002 C-32400 Lankhorst-Hohorst v FA Steinfurt (D) ndash thin capitalization hearing 30052002
opinion AdvG Mischo 26092002 OJ C 31 08022003 p 2 ECR 2002 p I-11779
11802 CFE
12122002 C-38500 FWL De Groot v Inspvan D Belastingdienst Haarlem (NL) hearing 18042002
opinion AdvG Leacuteger 20062002 OJ C 31 08022003 p 2 ECR 2002 p I-11819
11838
07012003 C-30699 Banque Internationale pour lAfrique Occidentale SA (BIAO) vFA fuumlr
Groszligunternehmen (D) ndash (4th complaw dir 78660) opinion AdvG Jacobs 15112001
OJ C 44 2222003 p1 ECR 2003 p I-1 29
12062003 C-23401 Gerritse v FA Neukoumllln-Nord (D) (Art 43 EC 25 rate for non-resid
sect 50a (4) EStG 1996) hearing 09012003 opinion AdvG Leacuteger 1332003 OJ C 184
02082003 p 7 ECR 2003 p I-5933 5945 CFE
26062003 C-42201 Skandia and Ramstedt v Riksskatteverket (S) (tax deductibility of insurance premia
to foreign insurer) opinion AdvG Leacuteger 342003 OJ C 184 02082003 p 13 ECR
2003 p I-6817 6830 PR 552003
18092003 C-16801 Bosal Holding BV (NL) (Art 43 48 56 deductibility of participation costs in foreign
subsidiary) OJ C 200 14072001 p 41 rapp Edwards hearing 11072002 opinion
AdvG Alber 24092002 ECR 2003 p I-9401 PR 742003 CFE
23092003 C-45201 M Ospelt (A) (application of Art12 56 EC 40 EEA authorization requirement for
acquisition of agricultural land) ECR 2003 p I-9743
25092003 C-5801 Oceacute Van der Grinten NV v Inland Revenue Commissioners (UK)(parent subsidiary
directive 90435 DTA UK-NL withholding tax) (OJ C 134 05052001 p 4)
hearing 3102002 opinion AdvG Tizzano 23012003 ECR 2003 p I- 9809
30092003 C-16701 Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd (NL)
establishment recognition of companies created abroad OJ C 200 14072001 p 41
opinion AdvG Alber 300103 ECR 2003 p I-10155
06112003 C-24301 Gambelli (I) State monopoly for lotteries opinion AdvG Alber 13032003 ECR 2003
p I- 13031 13076
5
CJ Judgments (continued) - Top 13112003 C-20901 Schilling v FA Nuumlrnberg-Suumld (D) (Art 14 PPI 39 EC deductibility of special
expenses only for household aid subject to German socsecurity sect 10 Nr8 EStG) ndash OJ
C 212 28072001 p 14 opinion AdvG Tizzano 632003 ECR 2003 p I-13389
13410
13112003 C-4202 Lindman (FIN) (income taxation of foreign lottery gain) - OJ C 109 04052002 p
27 hearing 23012003 opinion AdvG Stix-Hackl 10042003 ECR 2003 p I-13519
13543
11122003 C-36401 The heirs of H Barbier v Staatssecretaris van Financien (NL) (inheritance tax ndash non-
residents) 5th chamber rapp Edward opinion AdvG Mischo 121202 ECR 2003 p
I-15013 15032
04032004 C-33402 Comm v France ndash non-availability of reduced final tax rate for foreign insurance
proceeds Art 125-0 A CGI (infr19994835 press release IP02457) opinion AdvG
Ruiz-Jarabo Colomer 16102003 ECR 2004 p I-2229 2244
11032004 C-902 De Lasteyrie du Saillant (F) (exit tax ndash Art 167bis CGI) OJ C 56 02032002 p 11
hearing 13022003 opinion AdvG Mischo 13032003 PR 132004
ECR 2004 p I-2409 2431
26032003 T-8503 (order) ndash Govt of the Cayman Islands v Comm ndash interim measures with regard to
the proposal for a Council directive to ensure effective taxation of savings income
29042004 C-33801 Comm v Council of the EU (legal base of dir 200144 ndash recovery of taxes) ndash OJ C
303 27102001 p 13 (similar C-272 27302 Comm resp EP v Council legal base
of Reg7922002 OJ C 219 14092002 p 9 C-54903 ndash legal base of Reg 179803 ndash
admincoop in VAT see also C-53303 and C-54803) without hearing opinion
AdvG Alber 09092003 ECR 2004 p I- 4829 4852
29042004 C-38701 Weigel v Finanzlandesdirektion fuumlr Vorarlberg (A) (Normverbrauchsabgabe Art 39
12 EC) OJ C 369 22122001 p 7 hearing 10042003 opinion AdvG Tizzano
03072003 ECR 2004 p I-4981 5005
29042004 C-22402 Pusa v Osuuspankkien Keskinaumlinen Vakuutusyhtiouml (FIN) (enforcement of payment
of a debt ndash effect of a withholding tax on a pension on determination of the enforceable
amount ndash Art18 EC) opinion AdvG Jacobs 20112003 ECR 2004 p I-5763 5774
08062004 C-26803 de Baeck v Belgium (B) ndash(order under Art104(3) ECJ Rules of proc with ref to
judgment XampY 21112001 C-43600) ndash discriminatory treatment of sale of substantial
participation to foreign company ECR 2004 p I-5961
01072004 C-36102
and C-
36202
Joined cases ndashTsapalos resp Diamantakis (EL) ndash retroactive application of dir
76308 OJ C 305 07122002 p 14 opinion AdvG Kokott 190204 ECR 2004 p I-
6405 6416 CFE
01072004
C-16903 Wallentin v Riksskatteverket (S) (special incometax for foreign residents under Law
1991586 ndash request from Regeringsraumltten ndash Art 39 EC) opinion AdvG Leacuteger
11032004 ECR 2004 p I-6443 6458
15072004 C-50100 Spain v Comm ndash Corporation tax relief for steel industry in Basque
provinces ECR 2004 p I-6717 State Aid
15072004 C-31502 Lenz v Landesfinanzdirektion Tirol (A) (final taxation of income from abroad issue
identical to C-51699) OJ C 261 26102002 p 8 - see also C-51699 (WSchmid)
hearing 29012004 opinion AdvG Tizzano 25032004 ECR 2004 p I-7063 7081
for CH dividends see C-15705
15072004
C-41502 Comm v Belgium ndash tax on stock market operations and deliveries of bearer securities
(infr 19982320 ndash press release IP021035 ) OJ C 19 25012003 p 16 opinion
AdvG Tizzano 15012004 ECR 2004 p I-7215 7228
15072004 C-24203 WeidertPaulus v Mindes finances (L) ndash tax incentive under Art 129c LIR 2000
also for purchase of Belgian shares - Art 56 EC OJ C 184 02082003 p 24 without
hearing opinion AdvG Kokott 12022004 ECR 2004 p I-7379 7391
07092004 C-31902 Manninen (FIN) (corptax imputation on incometax on dividends from S ndash Art 56
58 EC) OJ C 274 09112002 p 18 hearing (GrCh) 17022004 opinion AdvG
Kokott 18032004 ECR 2004 p I-7477 7498
16092004 C-40002 G Merida (D) ndash calculation of social benefits for French frontier workers by
reference to German net wages (Art 39 EC request from BAG - 6 AZR 31701) OJ C
31 08022003 p 5 hearing 15012004 opinion AdvG Stix-Hackl 05022004 ECR
2004 p I-8471 8482
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
2
30031993 C-2492 Corbiau (L) ECR 1993 p I- 1277
13071993 C-33091 Commerzbank (UK) ECR 1993 p I-4017
12041994 C-193 Halliburton (NL) ECR 1994 p I-1137
14021995 C-27993 Schumacker (D) ECR 1995 p I-225 249
23021995 C-35893
C-41693
Bordessa (E) ECR 1995 p I-361 376
26101995 C-15194 Comm v Lux - Biehl II (L) ECR 1995 p I-3699
11081995 C-8094 Wielockx (NL) ECR 1995 p I- 2508
14111995 C-48493 Svensson amp Gustavsson (L) ECR 1995 p I-3955 3971
14121995 C-16394
C-16594
C-25094
Sanz D Lera and others (E) ECR 1995 p 4821 4830
27061996 C-10794 Asscher (NL) ECR 1996 p I-3089 3113 AdvG Leacuteger 3091
27061996 C-23494 Tomberger (D) ECR 1996 p I-3133 3145 AdvG Tesauro 3135
26091996 C-28794 Frederiksen (DK) ECR 1996 p I-4581
17101996 C-28394
C-29194
C-29294
Denkavit VITIC Voormeer (D)) ECR 1996 p I-5063
15051997 C-25095 FUTURA and Singer (L) ECR 1997 p I-2471
17071997 C- 2895 Leur-Bloem (NL) ECR 1997 p I-4161
19021998 C-897 Comm v Greece ECR 1998 p I-823 (non-transposition of directive 90434)
28041998 C-11896 Jessica Safir (S) ECR 1998 p I-1897 1919 ndash PR 2798
12051998 C-33696 Gilly (F) ECR 1998 p I-2823 ndash PR 3398
16071998
C-26496 ICI (UK) ECR 1998 p I-4711 (opinion AdvG Tesauro I-4698)
16071998 T-10996 G Gebhard v EP ECR 1998 p II-2785 PPI
16071998 T-20296
20496 A Von Loumlwis M Alvarez-Cotera v Comm) ECR 1998 p II-2829 PPI
26011999 C-1895 Terhoeve (NL) ECR 1999 p I-345 374 ndash PR 399
09031999 C-21297 Centros (DK) opinion AdvG La Pergola 1671999 ECR 1999 p I-1459 1484
29041999 C-31197 Royal Bank of Scotland (EL) opinion AdvG Alber 19111998 ECR 1999 p I-
2651 2664 ndash PR 2699
19051999 C-697 Italy v Comm ndash annulment of COM dec97270 ECR 1999 p I-2981 2997
01061999 C-30297 Konle(A) ECR 1999 p I-3099 3122
08071999 C-25497 Baxter (F) opinion AdvGSaggio 01121998 ECR 1999 p I-4811 4824 ndashPR 5299
14091999 C-27597 D+ ES (D) opinion AdvG Leacuteger 26111998 ECR 1999 p I-5334 5347
14091999 C-39197 Frans Gschwind (D) opinion AdvG Ruiz-Jarabo Colomer 1131999 ECR 1999 p
I-5453 5478 ndash PR 6399
21091999 C-30797 Saint-Gobain (D) (OJ C 318 18101997 p11) opinion AdvGMischo02031999
ECR 1999 pI-6163 6181
14101999 C-43997 Sandoz (A) (OJ C 72 07031998 p7) opinion AdvG Leacuteger 20051999 ECR 1999
p I-7043 7066
14101999 C-22998 G Vander Zwalmen E Massart (B) quotient conjugalndash rapp Kapteyn hearing
(6th ch) 04031999 opinion AdvG Ruiz-Jarabo Colomer 25031999 ECR 1999 p I-
7115 7131 PPI
3
CJ Judgments (coninued) - Top
26101999 C-29497 Eurowings (D) (OJ C 295 27091997 p25) opinion AdvGMischo 26011999 ECR
1999 p I- 7449 7463
28101999 C-5598 Bent Vestergaard (DK) Deduction of expenses for professional training courses -
Distinction according to the location of the courses opinion AdvG Saggio 10061999
ECR 1999 p I-7643 7657
18111999 C-20098 X AB et Y AB [payment to subsidiary] vs Riksskatteverk(S) rapp Edwards
opinion AdvG Saggio 03061999 ECR 1999 p I-8264 8276
15022000 C-3498 Commission v France ndash CRDS opinion AdvG La Pergola 791999 ECR 2000 p
I-995 1028
15022000 C-16998 Commission v France ndash CSG opinion AdvG La Pergola 791999 ECR 2000 p I-
1049 1052 - PR 92000
23022000 T-22397
T-1798
joined casesndash R Kooyman v EP Petra van Eynde-Neutens v EP) ECR-SC 2000
p II-135 (T-298 ndash Petra van Eynde-Neutens vComm OJ C 55 20021998 p 34)
removed from the register (OJ C 299 16101999 p28) PPI
13042000 C-25198 Baars (NL) OJ C 192 872000 p 4 ECR 2000 p I-2787 2805 rapp Wathelet
hearing 24699 opinion AdvG Alber 141099
13042000 C-42098 WN v Staatssecretaris van Financien (NL) OJ C 192 872000 p 5 ECR 2000 p I-
2847 2867 hearing 181199 opinion AdvG Alber 13012000
16052000 C-8799 PZurstrassen AF D Ryckel v Admin Des Contributions Directes (L) OJ C 233
12082000 p 4 ECR 2000 p I-3339 3353 opinion AdvG Ruiz-Jarabo Colomer
2712000 ndash PR 352000
06062000 C-3598 BGM Verkooijen (NL) OJ C 247 26082000 p 5 ECR 2000 p I-4073 4109
4113 rapp Wathelet opinion AdvG La Pergola 2461999 further hearing
30111999 2nd opinion 14121999 ndash PR 422000 - CFE
08062000 C-37598 EPSON Europe BV (P) OJ C 273 23092000 p 2 ECR 2000 p I-4245 4263 5th
chamber opinion AdvG Cosmas 1722000
15062000 C-30298 Sehrer (D) OJ C 259 09092000 p 2 ECR 2000 p I-4585 4604 6th chamber
hearing 161299 opinion AdvG Ruiz-Jarabo Colomer 822000 (double sickness
contributions)
19092000 C-15698 Germany v Commission (tax incentives new Laumlnder sect 52 (8) EStG) ndash
opinion AdvG Saggio 2712000 ndash OJ C 316 04112000 p 12 ECR 2000 p I-6864
6882 PR 632000 State Aid
26092000 C-47898 Comm v Belgium ndash (DEM eurobonds) - OJ C 335 25112000 p 12 ECR 2000 p I-
7589 7613 opinion AdvG Jacobs 1562000 - PR 672000
14122000 C-14199 AMID (B) hearing 13042000 opinion AdvG Alber 862000 OJ C 150 19052001
p 2 ECR 2000 p I-11619 11632
08032001 C-39798
C-41098
Joined cases - Metallgesellschaft Ltd v The Commissioners of Inland Revenue (UK)
and - Hoechst v Inland Revenue Commissioners (UK) 5th chamber rapp Wathelet
opinion AdvG Fennelly 12092000 OJ C 173 16062001 p 13 ECR 2001 p I-1727
1760
08032001 C-6899 Commission v Germany ndash Kuumlnstlersozialversicherung - opinion AdvG Ruiz-Jarabo
Colomer 24102000 OJ C 186 30062001 p 1 ECR 2001 p I-1865 1881
10052001 C-38999 Rundgren (FIN social contributions and taxes) opinion AdvG Alber 26102000 OJ
C 2000 14072001 p 15 ECR 2001 p I-3731 3760
04102001 C-29499 Athinaiki Zythopoiia [Athens Breweries] v Greek State (EL) rapp Wathelet
opinion AdvG Alber 1052001 OJ C 317 10112001 p 3 ECR 2001 p I-6797 6813
29112001 C-1700 De Coster v Watermael-Boitsfort (B) ECR 2001 p I-9445 9490 - PR 612000
15012002 C-4300 Andersen amp Jensen ApS (DK) directive 90434 opinion AdvG Tizzano 1192001
OJ C 84 06042002 p 20 ECR 2002 p I-379 394
15012002 C-5500 Gottardo (I ndash convention with CH) opinion AdvG Ruiz-Jarabo Colomer 05042001
OJ C 84 06042002 p 22 ECR 2002 p I-413 433 - PR 22002 Recommendation No 22 of the Administrative Commission of the European Communities on
Social Security for Migrant Workers of 18 June 2003 concerning the Gottardo judgment
according to which the advantages enjoyed by a States own nationals under a bilateral
convention on social security with a non-member country must also be granted to workers who
are nationals of other Member States(2003868EC) OJ L 326 13122003 p 35
4
CJ Judgments (continued) - Top 30042002 T-19501
and T-
20701
joined cases ndash Government of Gibraltar (UK) v Commission (annulment of
decisions SG(2001)D289755 and 289757 of 1172001 ndash tax legislation on exempt
and qualified companies) OJ C 169 13072002 p30) ECR 2002 p II-2309
30052002 C-51699 Walter Schmid v Finanzamt Wien (A) ndashfinal taxation of capital income ndash opinion
AdvG Tizzano 29012002 (OJ C 169 13072002 p 6 no jurisdiction of the Court)
ECR 2002 p I- 45734593 see judgment 15072004 C-31502 (Lenz)
04062002 C-36798 Comm v Portugal prohibition of certain degrees of participations in companies ndash
Art- 56 EC AdvG Ruiz-Jarabo Colomer ECR 2002 p4731
11072002 C-22498 DHoop v Office national de lemploi (B) opinion AdvG Geelhoed 2022002 OJ C
233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212
12092002
Order Art
104(3)
C-43101 Mertens (B) (cross-border lossprofit situation ndash Art 39 and 43 EC) OJ C 289
23112002 p 5 (Order of the Court under Art104 sect 3 Rules of Procedure by ref to
judgment of 14122000 ndash C-14199 ndash AMID) ECR 2002 p I-7073
03102002 C-13600 Dr Danner v Savo-Karjala Tax Office (FIN) ndash foreign insurance contributions
opinion AdvG Jacobs 21032002 OJ C 289 23112002 p1ECR 2002 p I-8147 8171
05112002 C-466
467 468-
469 471
472 475
47698
Commission v UK DK S FIN B L A D (open skies) - external competences Art
10 43 EC OJ C 323 21122002 p 1 ndash ECR 2002 p I-9427 9519 9575 9627 9681
9741 9797 9855 opinion AdvG Tizzano I- 9431 PR 892002
05112002 C-20800 Uumlberseering BV v Nordic Construction Comp Baumanagement GmbH (NCC) (D)
seat of company (art 43 48) OJ C 323 21122002 p 12 ECR 2002 p I-9919 9943
21112002 C-43600 X and Y [deferral of capital gains tax] v Riksskatteverket (S) (share transfer to S-
sub of B-company) hearing 20032002 opinion AdvG Mischo 06062002 OJ C 7
11012003 p 3 ECR 2002 p I-10829 10847
12122002 C-32400 Lankhorst-Hohorst v FA Steinfurt (D) ndash thin capitalization hearing 30052002
opinion AdvG Mischo 26092002 OJ C 31 08022003 p 2 ECR 2002 p I-11779
11802 CFE
12122002 C-38500 FWL De Groot v Inspvan D Belastingdienst Haarlem (NL) hearing 18042002
opinion AdvG Leacuteger 20062002 OJ C 31 08022003 p 2 ECR 2002 p I-11819
11838
07012003 C-30699 Banque Internationale pour lAfrique Occidentale SA (BIAO) vFA fuumlr
Groszligunternehmen (D) ndash (4th complaw dir 78660) opinion AdvG Jacobs 15112001
OJ C 44 2222003 p1 ECR 2003 p I-1 29
12062003 C-23401 Gerritse v FA Neukoumllln-Nord (D) (Art 43 EC 25 rate for non-resid
sect 50a (4) EStG 1996) hearing 09012003 opinion AdvG Leacuteger 1332003 OJ C 184
02082003 p 7 ECR 2003 p I-5933 5945 CFE
26062003 C-42201 Skandia and Ramstedt v Riksskatteverket (S) (tax deductibility of insurance premia
to foreign insurer) opinion AdvG Leacuteger 342003 OJ C 184 02082003 p 13 ECR
2003 p I-6817 6830 PR 552003
18092003 C-16801 Bosal Holding BV (NL) (Art 43 48 56 deductibility of participation costs in foreign
subsidiary) OJ C 200 14072001 p 41 rapp Edwards hearing 11072002 opinion
AdvG Alber 24092002 ECR 2003 p I-9401 PR 742003 CFE
23092003 C-45201 M Ospelt (A) (application of Art12 56 EC 40 EEA authorization requirement for
acquisition of agricultural land) ECR 2003 p I-9743
25092003 C-5801 Oceacute Van der Grinten NV v Inland Revenue Commissioners (UK)(parent subsidiary
directive 90435 DTA UK-NL withholding tax) (OJ C 134 05052001 p 4)
hearing 3102002 opinion AdvG Tizzano 23012003 ECR 2003 p I- 9809
30092003 C-16701 Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd (NL)
establishment recognition of companies created abroad OJ C 200 14072001 p 41
opinion AdvG Alber 300103 ECR 2003 p I-10155
06112003 C-24301 Gambelli (I) State monopoly for lotteries opinion AdvG Alber 13032003 ECR 2003
p I- 13031 13076
5
CJ Judgments (continued) - Top 13112003 C-20901 Schilling v FA Nuumlrnberg-Suumld (D) (Art 14 PPI 39 EC deductibility of special
expenses only for household aid subject to German socsecurity sect 10 Nr8 EStG) ndash OJ
C 212 28072001 p 14 opinion AdvG Tizzano 632003 ECR 2003 p I-13389
13410
13112003 C-4202 Lindman (FIN) (income taxation of foreign lottery gain) - OJ C 109 04052002 p
27 hearing 23012003 opinion AdvG Stix-Hackl 10042003 ECR 2003 p I-13519
13543
11122003 C-36401 The heirs of H Barbier v Staatssecretaris van Financien (NL) (inheritance tax ndash non-
residents) 5th chamber rapp Edward opinion AdvG Mischo 121202 ECR 2003 p
I-15013 15032
04032004 C-33402 Comm v France ndash non-availability of reduced final tax rate for foreign insurance
proceeds Art 125-0 A CGI (infr19994835 press release IP02457) opinion AdvG
Ruiz-Jarabo Colomer 16102003 ECR 2004 p I-2229 2244
11032004 C-902 De Lasteyrie du Saillant (F) (exit tax ndash Art 167bis CGI) OJ C 56 02032002 p 11
hearing 13022003 opinion AdvG Mischo 13032003 PR 132004
ECR 2004 p I-2409 2431
26032003 T-8503 (order) ndash Govt of the Cayman Islands v Comm ndash interim measures with regard to
the proposal for a Council directive to ensure effective taxation of savings income
29042004 C-33801 Comm v Council of the EU (legal base of dir 200144 ndash recovery of taxes) ndash OJ C
303 27102001 p 13 (similar C-272 27302 Comm resp EP v Council legal base
of Reg7922002 OJ C 219 14092002 p 9 C-54903 ndash legal base of Reg 179803 ndash
admincoop in VAT see also C-53303 and C-54803) without hearing opinion
AdvG Alber 09092003 ECR 2004 p I- 4829 4852
29042004 C-38701 Weigel v Finanzlandesdirektion fuumlr Vorarlberg (A) (Normverbrauchsabgabe Art 39
12 EC) OJ C 369 22122001 p 7 hearing 10042003 opinion AdvG Tizzano
03072003 ECR 2004 p I-4981 5005
29042004 C-22402 Pusa v Osuuspankkien Keskinaumlinen Vakuutusyhtiouml (FIN) (enforcement of payment
of a debt ndash effect of a withholding tax on a pension on determination of the enforceable
amount ndash Art18 EC) opinion AdvG Jacobs 20112003 ECR 2004 p I-5763 5774
08062004 C-26803 de Baeck v Belgium (B) ndash(order under Art104(3) ECJ Rules of proc with ref to
judgment XampY 21112001 C-43600) ndash discriminatory treatment of sale of substantial
participation to foreign company ECR 2004 p I-5961
01072004 C-36102
and C-
36202
Joined cases ndashTsapalos resp Diamantakis (EL) ndash retroactive application of dir
76308 OJ C 305 07122002 p 14 opinion AdvG Kokott 190204 ECR 2004 p I-
6405 6416 CFE
01072004
C-16903 Wallentin v Riksskatteverket (S) (special incometax for foreign residents under Law
1991586 ndash request from Regeringsraumltten ndash Art 39 EC) opinion AdvG Leacuteger
11032004 ECR 2004 p I-6443 6458
15072004 C-50100 Spain v Comm ndash Corporation tax relief for steel industry in Basque
provinces ECR 2004 p I-6717 State Aid
15072004 C-31502 Lenz v Landesfinanzdirektion Tirol (A) (final taxation of income from abroad issue
identical to C-51699) OJ C 261 26102002 p 8 - see also C-51699 (WSchmid)
hearing 29012004 opinion AdvG Tizzano 25032004 ECR 2004 p I-7063 7081
for CH dividends see C-15705
15072004
C-41502 Comm v Belgium ndash tax on stock market operations and deliveries of bearer securities
(infr 19982320 ndash press release IP021035 ) OJ C 19 25012003 p 16 opinion
AdvG Tizzano 15012004 ECR 2004 p I-7215 7228
15072004 C-24203 WeidertPaulus v Mindes finances (L) ndash tax incentive under Art 129c LIR 2000
also for purchase of Belgian shares - Art 56 EC OJ C 184 02082003 p 24 without
hearing opinion AdvG Kokott 12022004 ECR 2004 p I-7379 7391
07092004 C-31902 Manninen (FIN) (corptax imputation on incometax on dividends from S ndash Art 56
58 EC) OJ C 274 09112002 p 18 hearing (GrCh) 17022004 opinion AdvG
Kokott 18032004 ECR 2004 p I-7477 7498
16092004 C-40002 G Merida (D) ndash calculation of social benefits for French frontier workers by
reference to German net wages (Art 39 EC request from BAG - 6 AZR 31701) OJ C
31 08022003 p 5 hearing 15012004 opinion AdvG Stix-Hackl 05022004 ECR
2004 p I-8471 8482
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
3
CJ Judgments (coninued) - Top
26101999 C-29497 Eurowings (D) (OJ C 295 27091997 p25) opinion AdvGMischo 26011999 ECR
1999 p I- 7449 7463
28101999 C-5598 Bent Vestergaard (DK) Deduction of expenses for professional training courses -
Distinction according to the location of the courses opinion AdvG Saggio 10061999
ECR 1999 p I-7643 7657
18111999 C-20098 X AB et Y AB [payment to subsidiary] vs Riksskatteverk(S) rapp Edwards
opinion AdvG Saggio 03061999 ECR 1999 p I-8264 8276
15022000 C-3498 Commission v France ndash CRDS opinion AdvG La Pergola 791999 ECR 2000 p
I-995 1028
15022000 C-16998 Commission v France ndash CSG opinion AdvG La Pergola 791999 ECR 2000 p I-
1049 1052 - PR 92000
23022000 T-22397
T-1798
joined casesndash R Kooyman v EP Petra van Eynde-Neutens v EP) ECR-SC 2000
p II-135 (T-298 ndash Petra van Eynde-Neutens vComm OJ C 55 20021998 p 34)
removed from the register (OJ C 299 16101999 p28) PPI
13042000 C-25198 Baars (NL) OJ C 192 872000 p 4 ECR 2000 p I-2787 2805 rapp Wathelet
hearing 24699 opinion AdvG Alber 141099
13042000 C-42098 WN v Staatssecretaris van Financien (NL) OJ C 192 872000 p 5 ECR 2000 p I-
2847 2867 hearing 181199 opinion AdvG Alber 13012000
16052000 C-8799 PZurstrassen AF D Ryckel v Admin Des Contributions Directes (L) OJ C 233
12082000 p 4 ECR 2000 p I-3339 3353 opinion AdvG Ruiz-Jarabo Colomer
2712000 ndash PR 352000
06062000 C-3598 BGM Verkooijen (NL) OJ C 247 26082000 p 5 ECR 2000 p I-4073 4109
4113 rapp Wathelet opinion AdvG La Pergola 2461999 further hearing
30111999 2nd opinion 14121999 ndash PR 422000 - CFE
08062000 C-37598 EPSON Europe BV (P) OJ C 273 23092000 p 2 ECR 2000 p I-4245 4263 5th
chamber opinion AdvG Cosmas 1722000
15062000 C-30298 Sehrer (D) OJ C 259 09092000 p 2 ECR 2000 p I-4585 4604 6th chamber
hearing 161299 opinion AdvG Ruiz-Jarabo Colomer 822000 (double sickness
contributions)
19092000 C-15698 Germany v Commission (tax incentives new Laumlnder sect 52 (8) EStG) ndash
opinion AdvG Saggio 2712000 ndash OJ C 316 04112000 p 12 ECR 2000 p I-6864
6882 PR 632000 State Aid
26092000 C-47898 Comm v Belgium ndash (DEM eurobonds) - OJ C 335 25112000 p 12 ECR 2000 p I-
7589 7613 opinion AdvG Jacobs 1562000 - PR 672000
14122000 C-14199 AMID (B) hearing 13042000 opinion AdvG Alber 862000 OJ C 150 19052001
p 2 ECR 2000 p I-11619 11632
08032001 C-39798
C-41098
Joined cases - Metallgesellschaft Ltd v The Commissioners of Inland Revenue (UK)
and - Hoechst v Inland Revenue Commissioners (UK) 5th chamber rapp Wathelet
opinion AdvG Fennelly 12092000 OJ C 173 16062001 p 13 ECR 2001 p I-1727
1760
08032001 C-6899 Commission v Germany ndash Kuumlnstlersozialversicherung - opinion AdvG Ruiz-Jarabo
Colomer 24102000 OJ C 186 30062001 p 1 ECR 2001 p I-1865 1881
10052001 C-38999 Rundgren (FIN social contributions and taxes) opinion AdvG Alber 26102000 OJ
C 2000 14072001 p 15 ECR 2001 p I-3731 3760
04102001 C-29499 Athinaiki Zythopoiia [Athens Breweries] v Greek State (EL) rapp Wathelet
opinion AdvG Alber 1052001 OJ C 317 10112001 p 3 ECR 2001 p I-6797 6813
29112001 C-1700 De Coster v Watermael-Boitsfort (B) ECR 2001 p I-9445 9490 - PR 612000
15012002 C-4300 Andersen amp Jensen ApS (DK) directive 90434 opinion AdvG Tizzano 1192001
OJ C 84 06042002 p 20 ECR 2002 p I-379 394
15012002 C-5500 Gottardo (I ndash convention with CH) opinion AdvG Ruiz-Jarabo Colomer 05042001
OJ C 84 06042002 p 22 ECR 2002 p I-413 433 - PR 22002 Recommendation No 22 of the Administrative Commission of the European Communities on
Social Security for Migrant Workers of 18 June 2003 concerning the Gottardo judgment
according to which the advantages enjoyed by a States own nationals under a bilateral
convention on social security with a non-member country must also be granted to workers who
are nationals of other Member States(2003868EC) OJ L 326 13122003 p 35
4
CJ Judgments (continued) - Top 30042002 T-19501
and T-
20701
joined cases ndash Government of Gibraltar (UK) v Commission (annulment of
decisions SG(2001)D289755 and 289757 of 1172001 ndash tax legislation on exempt
and qualified companies) OJ C 169 13072002 p30) ECR 2002 p II-2309
30052002 C-51699 Walter Schmid v Finanzamt Wien (A) ndashfinal taxation of capital income ndash opinion
AdvG Tizzano 29012002 (OJ C 169 13072002 p 6 no jurisdiction of the Court)
ECR 2002 p I- 45734593 see judgment 15072004 C-31502 (Lenz)
04062002 C-36798 Comm v Portugal prohibition of certain degrees of participations in companies ndash
Art- 56 EC AdvG Ruiz-Jarabo Colomer ECR 2002 p4731
11072002 C-22498 DHoop v Office national de lemploi (B) opinion AdvG Geelhoed 2022002 OJ C
233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212
12092002
Order Art
104(3)
C-43101 Mertens (B) (cross-border lossprofit situation ndash Art 39 and 43 EC) OJ C 289
23112002 p 5 (Order of the Court under Art104 sect 3 Rules of Procedure by ref to
judgment of 14122000 ndash C-14199 ndash AMID) ECR 2002 p I-7073
03102002 C-13600 Dr Danner v Savo-Karjala Tax Office (FIN) ndash foreign insurance contributions
opinion AdvG Jacobs 21032002 OJ C 289 23112002 p1ECR 2002 p I-8147 8171
05112002 C-466
467 468-
469 471
472 475
47698
Commission v UK DK S FIN B L A D (open skies) - external competences Art
10 43 EC OJ C 323 21122002 p 1 ndash ECR 2002 p I-9427 9519 9575 9627 9681
9741 9797 9855 opinion AdvG Tizzano I- 9431 PR 892002
05112002 C-20800 Uumlberseering BV v Nordic Construction Comp Baumanagement GmbH (NCC) (D)
seat of company (art 43 48) OJ C 323 21122002 p 12 ECR 2002 p I-9919 9943
21112002 C-43600 X and Y [deferral of capital gains tax] v Riksskatteverket (S) (share transfer to S-
sub of B-company) hearing 20032002 opinion AdvG Mischo 06062002 OJ C 7
11012003 p 3 ECR 2002 p I-10829 10847
12122002 C-32400 Lankhorst-Hohorst v FA Steinfurt (D) ndash thin capitalization hearing 30052002
opinion AdvG Mischo 26092002 OJ C 31 08022003 p 2 ECR 2002 p I-11779
11802 CFE
12122002 C-38500 FWL De Groot v Inspvan D Belastingdienst Haarlem (NL) hearing 18042002
opinion AdvG Leacuteger 20062002 OJ C 31 08022003 p 2 ECR 2002 p I-11819
11838
07012003 C-30699 Banque Internationale pour lAfrique Occidentale SA (BIAO) vFA fuumlr
Groszligunternehmen (D) ndash (4th complaw dir 78660) opinion AdvG Jacobs 15112001
OJ C 44 2222003 p1 ECR 2003 p I-1 29
12062003 C-23401 Gerritse v FA Neukoumllln-Nord (D) (Art 43 EC 25 rate for non-resid
sect 50a (4) EStG 1996) hearing 09012003 opinion AdvG Leacuteger 1332003 OJ C 184
02082003 p 7 ECR 2003 p I-5933 5945 CFE
26062003 C-42201 Skandia and Ramstedt v Riksskatteverket (S) (tax deductibility of insurance premia
to foreign insurer) opinion AdvG Leacuteger 342003 OJ C 184 02082003 p 13 ECR
2003 p I-6817 6830 PR 552003
18092003 C-16801 Bosal Holding BV (NL) (Art 43 48 56 deductibility of participation costs in foreign
subsidiary) OJ C 200 14072001 p 41 rapp Edwards hearing 11072002 opinion
AdvG Alber 24092002 ECR 2003 p I-9401 PR 742003 CFE
23092003 C-45201 M Ospelt (A) (application of Art12 56 EC 40 EEA authorization requirement for
acquisition of agricultural land) ECR 2003 p I-9743
25092003 C-5801 Oceacute Van der Grinten NV v Inland Revenue Commissioners (UK)(parent subsidiary
directive 90435 DTA UK-NL withholding tax) (OJ C 134 05052001 p 4)
hearing 3102002 opinion AdvG Tizzano 23012003 ECR 2003 p I- 9809
30092003 C-16701 Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd (NL)
establishment recognition of companies created abroad OJ C 200 14072001 p 41
opinion AdvG Alber 300103 ECR 2003 p I-10155
06112003 C-24301 Gambelli (I) State monopoly for lotteries opinion AdvG Alber 13032003 ECR 2003
p I- 13031 13076
5
CJ Judgments (continued) - Top 13112003 C-20901 Schilling v FA Nuumlrnberg-Suumld (D) (Art 14 PPI 39 EC deductibility of special
expenses only for household aid subject to German socsecurity sect 10 Nr8 EStG) ndash OJ
C 212 28072001 p 14 opinion AdvG Tizzano 632003 ECR 2003 p I-13389
13410
13112003 C-4202 Lindman (FIN) (income taxation of foreign lottery gain) - OJ C 109 04052002 p
27 hearing 23012003 opinion AdvG Stix-Hackl 10042003 ECR 2003 p I-13519
13543
11122003 C-36401 The heirs of H Barbier v Staatssecretaris van Financien (NL) (inheritance tax ndash non-
residents) 5th chamber rapp Edward opinion AdvG Mischo 121202 ECR 2003 p
I-15013 15032
04032004 C-33402 Comm v France ndash non-availability of reduced final tax rate for foreign insurance
proceeds Art 125-0 A CGI (infr19994835 press release IP02457) opinion AdvG
Ruiz-Jarabo Colomer 16102003 ECR 2004 p I-2229 2244
11032004 C-902 De Lasteyrie du Saillant (F) (exit tax ndash Art 167bis CGI) OJ C 56 02032002 p 11
hearing 13022003 opinion AdvG Mischo 13032003 PR 132004
ECR 2004 p I-2409 2431
26032003 T-8503 (order) ndash Govt of the Cayman Islands v Comm ndash interim measures with regard to
the proposal for a Council directive to ensure effective taxation of savings income
29042004 C-33801 Comm v Council of the EU (legal base of dir 200144 ndash recovery of taxes) ndash OJ C
303 27102001 p 13 (similar C-272 27302 Comm resp EP v Council legal base
of Reg7922002 OJ C 219 14092002 p 9 C-54903 ndash legal base of Reg 179803 ndash
admincoop in VAT see also C-53303 and C-54803) without hearing opinion
AdvG Alber 09092003 ECR 2004 p I- 4829 4852
29042004 C-38701 Weigel v Finanzlandesdirektion fuumlr Vorarlberg (A) (Normverbrauchsabgabe Art 39
12 EC) OJ C 369 22122001 p 7 hearing 10042003 opinion AdvG Tizzano
03072003 ECR 2004 p I-4981 5005
29042004 C-22402 Pusa v Osuuspankkien Keskinaumlinen Vakuutusyhtiouml (FIN) (enforcement of payment
of a debt ndash effect of a withholding tax on a pension on determination of the enforceable
amount ndash Art18 EC) opinion AdvG Jacobs 20112003 ECR 2004 p I-5763 5774
08062004 C-26803 de Baeck v Belgium (B) ndash(order under Art104(3) ECJ Rules of proc with ref to
judgment XampY 21112001 C-43600) ndash discriminatory treatment of sale of substantial
participation to foreign company ECR 2004 p I-5961
01072004 C-36102
and C-
36202
Joined cases ndashTsapalos resp Diamantakis (EL) ndash retroactive application of dir
76308 OJ C 305 07122002 p 14 opinion AdvG Kokott 190204 ECR 2004 p I-
6405 6416 CFE
01072004
C-16903 Wallentin v Riksskatteverket (S) (special incometax for foreign residents under Law
1991586 ndash request from Regeringsraumltten ndash Art 39 EC) opinion AdvG Leacuteger
11032004 ECR 2004 p I-6443 6458
15072004 C-50100 Spain v Comm ndash Corporation tax relief for steel industry in Basque
provinces ECR 2004 p I-6717 State Aid
15072004 C-31502 Lenz v Landesfinanzdirektion Tirol (A) (final taxation of income from abroad issue
identical to C-51699) OJ C 261 26102002 p 8 - see also C-51699 (WSchmid)
hearing 29012004 opinion AdvG Tizzano 25032004 ECR 2004 p I-7063 7081
for CH dividends see C-15705
15072004
C-41502 Comm v Belgium ndash tax on stock market operations and deliveries of bearer securities
(infr 19982320 ndash press release IP021035 ) OJ C 19 25012003 p 16 opinion
AdvG Tizzano 15012004 ECR 2004 p I-7215 7228
15072004 C-24203 WeidertPaulus v Mindes finances (L) ndash tax incentive under Art 129c LIR 2000
also for purchase of Belgian shares - Art 56 EC OJ C 184 02082003 p 24 without
hearing opinion AdvG Kokott 12022004 ECR 2004 p I-7379 7391
07092004 C-31902 Manninen (FIN) (corptax imputation on incometax on dividends from S ndash Art 56
58 EC) OJ C 274 09112002 p 18 hearing (GrCh) 17022004 opinion AdvG
Kokott 18032004 ECR 2004 p I-7477 7498
16092004 C-40002 G Merida (D) ndash calculation of social benefits for French frontier workers by
reference to German net wages (Art 39 EC request from BAG - 6 AZR 31701) OJ C
31 08022003 p 5 hearing 15012004 opinion AdvG Stix-Hackl 05022004 ECR
2004 p I-8471 8482
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
4
CJ Judgments (continued) - Top 30042002 T-19501
and T-
20701
joined cases ndash Government of Gibraltar (UK) v Commission (annulment of
decisions SG(2001)D289755 and 289757 of 1172001 ndash tax legislation on exempt
and qualified companies) OJ C 169 13072002 p30) ECR 2002 p II-2309
30052002 C-51699 Walter Schmid v Finanzamt Wien (A) ndashfinal taxation of capital income ndash opinion
AdvG Tizzano 29012002 (OJ C 169 13072002 p 6 no jurisdiction of the Court)
ECR 2002 p I- 45734593 see judgment 15072004 C-31502 (Lenz)
04062002 C-36798 Comm v Portugal prohibition of certain degrees of participations in companies ndash
Art- 56 EC AdvG Ruiz-Jarabo Colomer ECR 2002 p4731
11072002 C-22498 DHoop v Office national de lemploi (B) opinion AdvG Geelhoed 2022002 OJ C
233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212
12092002
Order Art
104(3)
C-43101 Mertens (B) (cross-border lossprofit situation ndash Art 39 and 43 EC) OJ C 289
23112002 p 5 (Order of the Court under Art104 sect 3 Rules of Procedure by ref to
judgment of 14122000 ndash C-14199 ndash AMID) ECR 2002 p I-7073
03102002 C-13600 Dr Danner v Savo-Karjala Tax Office (FIN) ndash foreign insurance contributions
opinion AdvG Jacobs 21032002 OJ C 289 23112002 p1ECR 2002 p I-8147 8171
05112002 C-466
467 468-
469 471
472 475
47698
Commission v UK DK S FIN B L A D (open skies) - external competences Art
10 43 EC OJ C 323 21122002 p 1 ndash ECR 2002 p I-9427 9519 9575 9627 9681
9741 9797 9855 opinion AdvG Tizzano I- 9431 PR 892002
05112002 C-20800 Uumlberseering BV v Nordic Construction Comp Baumanagement GmbH (NCC) (D)
seat of company (art 43 48) OJ C 323 21122002 p 12 ECR 2002 p I-9919 9943
21112002 C-43600 X and Y [deferral of capital gains tax] v Riksskatteverket (S) (share transfer to S-
sub of B-company) hearing 20032002 opinion AdvG Mischo 06062002 OJ C 7
11012003 p 3 ECR 2002 p I-10829 10847
12122002 C-32400 Lankhorst-Hohorst v FA Steinfurt (D) ndash thin capitalization hearing 30052002
opinion AdvG Mischo 26092002 OJ C 31 08022003 p 2 ECR 2002 p I-11779
11802 CFE
12122002 C-38500 FWL De Groot v Inspvan D Belastingdienst Haarlem (NL) hearing 18042002
opinion AdvG Leacuteger 20062002 OJ C 31 08022003 p 2 ECR 2002 p I-11819
11838
07012003 C-30699 Banque Internationale pour lAfrique Occidentale SA (BIAO) vFA fuumlr
Groszligunternehmen (D) ndash (4th complaw dir 78660) opinion AdvG Jacobs 15112001
OJ C 44 2222003 p1 ECR 2003 p I-1 29
12062003 C-23401 Gerritse v FA Neukoumllln-Nord (D) (Art 43 EC 25 rate for non-resid
sect 50a (4) EStG 1996) hearing 09012003 opinion AdvG Leacuteger 1332003 OJ C 184
02082003 p 7 ECR 2003 p I-5933 5945 CFE
26062003 C-42201 Skandia and Ramstedt v Riksskatteverket (S) (tax deductibility of insurance premia
to foreign insurer) opinion AdvG Leacuteger 342003 OJ C 184 02082003 p 13 ECR
2003 p I-6817 6830 PR 552003
18092003 C-16801 Bosal Holding BV (NL) (Art 43 48 56 deductibility of participation costs in foreign
subsidiary) OJ C 200 14072001 p 41 rapp Edwards hearing 11072002 opinion
AdvG Alber 24092002 ECR 2003 p I-9401 PR 742003 CFE
23092003 C-45201 M Ospelt (A) (application of Art12 56 EC 40 EEA authorization requirement for
acquisition of agricultural land) ECR 2003 p I-9743
25092003 C-5801 Oceacute Van der Grinten NV v Inland Revenue Commissioners (UK)(parent subsidiary
directive 90435 DTA UK-NL withholding tax) (OJ C 134 05052001 p 4)
hearing 3102002 opinion AdvG Tizzano 23012003 ECR 2003 p I- 9809
30092003 C-16701 Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd (NL)
establishment recognition of companies created abroad OJ C 200 14072001 p 41
opinion AdvG Alber 300103 ECR 2003 p I-10155
06112003 C-24301 Gambelli (I) State monopoly for lotteries opinion AdvG Alber 13032003 ECR 2003
p I- 13031 13076
5
CJ Judgments (continued) - Top 13112003 C-20901 Schilling v FA Nuumlrnberg-Suumld (D) (Art 14 PPI 39 EC deductibility of special
expenses only for household aid subject to German socsecurity sect 10 Nr8 EStG) ndash OJ
C 212 28072001 p 14 opinion AdvG Tizzano 632003 ECR 2003 p I-13389
13410
13112003 C-4202 Lindman (FIN) (income taxation of foreign lottery gain) - OJ C 109 04052002 p
27 hearing 23012003 opinion AdvG Stix-Hackl 10042003 ECR 2003 p I-13519
13543
11122003 C-36401 The heirs of H Barbier v Staatssecretaris van Financien (NL) (inheritance tax ndash non-
residents) 5th chamber rapp Edward opinion AdvG Mischo 121202 ECR 2003 p
I-15013 15032
04032004 C-33402 Comm v France ndash non-availability of reduced final tax rate for foreign insurance
proceeds Art 125-0 A CGI (infr19994835 press release IP02457) opinion AdvG
Ruiz-Jarabo Colomer 16102003 ECR 2004 p I-2229 2244
11032004 C-902 De Lasteyrie du Saillant (F) (exit tax ndash Art 167bis CGI) OJ C 56 02032002 p 11
hearing 13022003 opinion AdvG Mischo 13032003 PR 132004
ECR 2004 p I-2409 2431
26032003 T-8503 (order) ndash Govt of the Cayman Islands v Comm ndash interim measures with regard to
the proposal for a Council directive to ensure effective taxation of savings income
29042004 C-33801 Comm v Council of the EU (legal base of dir 200144 ndash recovery of taxes) ndash OJ C
303 27102001 p 13 (similar C-272 27302 Comm resp EP v Council legal base
of Reg7922002 OJ C 219 14092002 p 9 C-54903 ndash legal base of Reg 179803 ndash
admincoop in VAT see also C-53303 and C-54803) without hearing opinion
AdvG Alber 09092003 ECR 2004 p I- 4829 4852
29042004 C-38701 Weigel v Finanzlandesdirektion fuumlr Vorarlberg (A) (Normverbrauchsabgabe Art 39
12 EC) OJ C 369 22122001 p 7 hearing 10042003 opinion AdvG Tizzano
03072003 ECR 2004 p I-4981 5005
29042004 C-22402 Pusa v Osuuspankkien Keskinaumlinen Vakuutusyhtiouml (FIN) (enforcement of payment
of a debt ndash effect of a withholding tax on a pension on determination of the enforceable
amount ndash Art18 EC) opinion AdvG Jacobs 20112003 ECR 2004 p I-5763 5774
08062004 C-26803 de Baeck v Belgium (B) ndash(order under Art104(3) ECJ Rules of proc with ref to
judgment XampY 21112001 C-43600) ndash discriminatory treatment of sale of substantial
participation to foreign company ECR 2004 p I-5961
01072004 C-36102
and C-
36202
Joined cases ndashTsapalos resp Diamantakis (EL) ndash retroactive application of dir
76308 OJ C 305 07122002 p 14 opinion AdvG Kokott 190204 ECR 2004 p I-
6405 6416 CFE
01072004
C-16903 Wallentin v Riksskatteverket (S) (special incometax for foreign residents under Law
1991586 ndash request from Regeringsraumltten ndash Art 39 EC) opinion AdvG Leacuteger
11032004 ECR 2004 p I-6443 6458
15072004 C-50100 Spain v Comm ndash Corporation tax relief for steel industry in Basque
provinces ECR 2004 p I-6717 State Aid
15072004 C-31502 Lenz v Landesfinanzdirektion Tirol (A) (final taxation of income from abroad issue
identical to C-51699) OJ C 261 26102002 p 8 - see also C-51699 (WSchmid)
hearing 29012004 opinion AdvG Tizzano 25032004 ECR 2004 p I-7063 7081
for CH dividends see C-15705
15072004
C-41502 Comm v Belgium ndash tax on stock market operations and deliveries of bearer securities
(infr 19982320 ndash press release IP021035 ) OJ C 19 25012003 p 16 opinion
AdvG Tizzano 15012004 ECR 2004 p I-7215 7228
15072004 C-24203 WeidertPaulus v Mindes finances (L) ndash tax incentive under Art 129c LIR 2000
also for purchase of Belgian shares - Art 56 EC OJ C 184 02082003 p 24 without
hearing opinion AdvG Kokott 12022004 ECR 2004 p I-7379 7391
07092004 C-31902 Manninen (FIN) (corptax imputation on incometax on dividends from S ndash Art 56
58 EC) OJ C 274 09112002 p 18 hearing (GrCh) 17022004 opinion AdvG
Kokott 18032004 ECR 2004 p I-7477 7498
16092004 C-40002 G Merida (D) ndash calculation of social benefits for French frontier workers by
reference to German net wages (Art 39 EC request from BAG - 6 AZR 31701) OJ C
31 08022003 p 5 hearing 15012004 opinion AdvG Stix-Hackl 05022004 ECR
2004 p I-8471 8482
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
5
CJ Judgments (continued) - Top 13112003 C-20901 Schilling v FA Nuumlrnberg-Suumld (D) (Art 14 PPI 39 EC deductibility of special
expenses only for household aid subject to German socsecurity sect 10 Nr8 EStG) ndash OJ
C 212 28072001 p 14 opinion AdvG Tizzano 632003 ECR 2003 p I-13389
13410
13112003 C-4202 Lindman (FIN) (income taxation of foreign lottery gain) - OJ C 109 04052002 p
27 hearing 23012003 opinion AdvG Stix-Hackl 10042003 ECR 2003 p I-13519
13543
11122003 C-36401 The heirs of H Barbier v Staatssecretaris van Financien (NL) (inheritance tax ndash non-
residents) 5th chamber rapp Edward opinion AdvG Mischo 121202 ECR 2003 p
I-15013 15032
04032004 C-33402 Comm v France ndash non-availability of reduced final tax rate for foreign insurance
proceeds Art 125-0 A CGI (infr19994835 press release IP02457) opinion AdvG
Ruiz-Jarabo Colomer 16102003 ECR 2004 p I-2229 2244
11032004 C-902 De Lasteyrie du Saillant (F) (exit tax ndash Art 167bis CGI) OJ C 56 02032002 p 11
hearing 13022003 opinion AdvG Mischo 13032003 PR 132004
ECR 2004 p I-2409 2431
26032003 T-8503 (order) ndash Govt of the Cayman Islands v Comm ndash interim measures with regard to
the proposal for a Council directive to ensure effective taxation of savings income
29042004 C-33801 Comm v Council of the EU (legal base of dir 200144 ndash recovery of taxes) ndash OJ C
303 27102001 p 13 (similar C-272 27302 Comm resp EP v Council legal base
of Reg7922002 OJ C 219 14092002 p 9 C-54903 ndash legal base of Reg 179803 ndash
admincoop in VAT see also C-53303 and C-54803) without hearing opinion
AdvG Alber 09092003 ECR 2004 p I- 4829 4852
29042004 C-38701 Weigel v Finanzlandesdirektion fuumlr Vorarlberg (A) (Normverbrauchsabgabe Art 39
12 EC) OJ C 369 22122001 p 7 hearing 10042003 opinion AdvG Tizzano
03072003 ECR 2004 p I-4981 5005
29042004 C-22402 Pusa v Osuuspankkien Keskinaumlinen Vakuutusyhtiouml (FIN) (enforcement of payment
of a debt ndash effect of a withholding tax on a pension on determination of the enforceable
amount ndash Art18 EC) opinion AdvG Jacobs 20112003 ECR 2004 p I-5763 5774
08062004 C-26803 de Baeck v Belgium (B) ndash(order under Art104(3) ECJ Rules of proc with ref to
judgment XampY 21112001 C-43600) ndash discriminatory treatment of sale of substantial
participation to foreign company ECR 2004 p I-5961
01072004 C-36102
and C-
36202
Joined cases ndashTsapalos resp Diamantakis (EL) ndash retroactive application of dir
76308 OJ C 305 07122002 p 14 opinion AdvG Kokott 190204 ECR 2004 p I-
6405 6416 CFE
01072004
C-16903 Wallentin v Riksskatteverket (S) (special incometax for foreign residents under Law
1991586 ndash request from Regeringsraumltten ndash Art 39 EC) opinion AdvG Leacuteger
11032004 ECR 2004 p I-6443 6458
15072004 C-50100 Spain v Comm ndash Corporation tax relief for steel industry in Basque
provinces ECR 2004 p I-6717 State Aid
15072004 C-31502 Lenz v Landesfinanzdirektion Tirol (A) (final taxation of income from abroad issue
identical to C-51699) OJ C 261 26102002 p 8 - see also C-51699 (WSchmid)
hearing 29012004 opinion AdvG Tizzano 25032004 ECR 2004 p I-7063 7081
for CH dividends see C-15705
15072004
C-41502 Comm v Belgium ndash tax on stock market operations and deliveries of bearer securities
(infr 19982320 ndash press release IP021035 ) OJ C 19 25012003 p 16 opinion
AdvG Tizzano 15012004 ECR 2004 p I-7215 7228
15072004 C-24203 WeidertPaulus v Mindes finances (L) ndash tax incentive under Art 129c LIR 2000
also for purchase of Belgian shares - Art 56 EC OJ C 184 02082003 p 24 without
hearing opinion AdvG Kokott 12022004 ECR 2004 p I-7379 7391
07092004 C-31902 Manninen (FIN) (corptax imputation on incometax on dividends from S ndash Art 56
58 EC) OJ C 274 09112002 p 18 hearing (GrCh) 17022004 opinion AdvG
Kokott 18032004 ECR 2004 p I-7477 7498
16092004 C-40002 G Merida (D) ndash calculation of social benefits for French frontier workers by
reference to German net wages (Art 39 EC request from BAG - 6 AZR 31701) OJ C
31 08022003 p 5 hearing 15012004 opinion AdvG Stix-Hackl 05022004 ECR
2004 p I-8471 8482
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
6
CJ Judgments (continued) - Top 11112004 C-7303 Spain v Comm (annulment of decision of 11122002 considering certain capital
gains tax relief for agricultural land to be State aid incompatible with the common
market) ndash OJ C 101 26042003 p 20 ndash not published in ECR
09122004 C-21903 Comm v Spain ndash Capital gains tax on shares (infr 20004854 IP0376)
not published in ECR
13012005 C-17402 Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financien (NL) ndash
Impact of State aid measure on personal tax situation Art 88(3) EC Request from
Hoge Raad der Nederlanden ndash case nr 355525 opinion AdvG Geelhoed 04032004
ECR 2005 p I- 85114
13012005 C-17502 Pape v MinAgri (NL) similar to C-17402 ECR 2005 p I-127
10032005 C-3904 Laboratoires Fournier v Direction des Veacuterifications nationales et internationales (F)
ndash tax credit for research activities only in France Art 244(c)B CGI ndash Art49 ECT
hearing 28102004 opinion AdvG Jacobs 09122004 PR 212005
ECR 2005 p I-2057 2068
05072005 C-37603 D v Rijksbelastingdienst (NL) ndash no MFN treatment of German resident under NL-B
DTA (request from Gerechtshof s-Hertogenbosch) hearing 14092004
opinion AdvG Ruiz-Jarabo Colomer 26102004 see also C-804 ECR 2005 p I-
5821 5852 (15072005) rectifying order nationals replaced by residents in sect
63 and ndeg2 of the operative-part
12072005 C-40303 Schempp v FA Muumlnchen V (D) ndash non-deductibility of alimony for Austrian resident
divorced spouse (request from BFH ndash XI R 502) OJ C 304 13122003 p 11 opinion
AdvG Geelhoed 27012005 ECR 2005 p I-6421 6435
21072005 C-34903 Comm v UK ndash Gibraltar - Mutual assistance (infr 19962196) PR 722005
ECR 2005 p I-7321 7336
21072005 C-20704 P Vergani v Agenzia Entrate Ufficio Arona (I) ndash Art141 ECT different tax relief for
men and women as regards redundancy payments - Art17(4a) of DPR 91786
opinion AdvG Ruiz-Jarabo Colomer 12052005 ECR 2005 p I-7453 7474
08092005 C-51203 Blanckaert v Rijksbelastingdienst (NL) ndash taxsocial security credit for non-residents ndash
OJ C 47 21022004 p 17 hearing 17032005 opinion AdvG Stix-Hackl 12052005
ECR 2005 p I-7685 7705
08092005 C-54403
and C-
54503
(Joined cases) SAMobistar v Commune de Fleuron resp SABelgacom v
Commune de Schaerbeek (B) ndash Art49 ndash Dir90388 -tax on telecom infrastructures
OJ C 47 21022004 p 22 requests from the Belgian Conseil dEtat opinion AdvG
Leacuteger 07042005 ECR 2005 p I-7723 7736
08092005 C-28804 AB v Finanzamt fuumlr den 67 und 15 Bezirk ndash Art13 Protocol Privileges and
Immunities EC ndash taxing rights of Member States request by Unabhaumlngiger
Finanzsenat (Independent Tax Chamber) OJ C 251 09102004 p 3 opinion AdvG
Geelhoed 28042005 7837 7850 PPI
13122005 C-41103 SEVIC Systems Aktiengesellschaft ndash merger of German with foreign company
Art43 EC OJ C 289 29112003 p 13 opinion AdvG Tizzano 070705
PR 10605 ECR 2005 p I-10805 10825
13122005 C-44603 MarksampSpencer plc v David Halsey (HM Inspector of Taxes) (UK) ndash cross-border
compensation of losses (request of 02052003 from High Court of Justice Chancery
Division Ch2003App0181) OJ C 304 13122003 p 18 hearing 01022005
opinion AdvG Poiares Maduro 07042005 (PR 2905 CFE) no IP but statement by
Commissioner Kovaacutecs (13122005) PR 10705 FEE CFE ECR 2005 p I- 10837
10866
19012006 C-26504 M Bouanich v Skatteverket (S) ndash repayment to non-residents of repurchased shares ndash
taxation as capital gains or dividend (Art 56 58 43 48 EC) request from
Kammarraumltten i Sundsvall OJ C 228 11092004 p 22 opinion AdvG Kokott
14072005 ECR 2006 p I-923 945
26012006 C-53303 Comm v Council of the EU (legal base of dir 200393 ndash mutual assistance ndash and
Reg 17982003 ndash admincoopVAT) ndash OJ C 59 06032004 p 9 (see judgment C-
33801 of 29042004) opinion AdvG Kokott 262005 ECR 2006 p I-1025 1051
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
7
CJ Judgments (continued) - Top 07022006 Opinion
103
under Art 300 EC on request from the Council) - external competence of the EC (to
conclude the new Lugano Convention) PR No1006 ECR 2006 p I-1145
21022006 C-25502 Halifax and others v Commissioners of Customs and Excise (UK)
Arrangements exclusively designed to avoid tax (VAT) OJ C 233 28092002 p 12
ECR 2006 p I-1609 1655 PR No 1506 CFE
C-41902 BUPA Hospitals OJ C 31 08022003 p 6 ECR 2006 p I-1685 1688
C-23303 Univ of Huddersfield OJ C 213 06092003 p 9
opinion AdvG Poiares Maduro 742005 ECR 2006 p I-1751 1754
21022006 C-15203 Ritter-Coulais v FA Germersheim (D) ndash compensation for loss from residence abroad
(request from BFH - I R 1302) OJ C 158 05072003 p 8 hearing 12102004 opinion
AdvG Leacuteger 01032005 PR No 1706 ECR 2006 p I-1711 1737
23022006 C-25303 CLT-UFA SA v FA Koumlln-West (D) ndash discriminatory corporation tax rates for
permanent establishments (request from BFH -I R 3101) OJ C 200 23082003 p 12
hearing 29092004 opinion AdvG Leacuteger 14042005 ECR 2006 p I-1831 1861
23022006 C-51303 van Hilten-van der Heijden v Rijksbelastingdienst (NL) ndash residence fiction for NL
nationals in Art 3 Inheritance Tax Act Art57(1) 58(3) ECT ndash OJ C 85 03042004 p
12 hearing 12052005 opinion AdvG Leacuteger 30062005 ECR 2006 p I-1957 1981
23022006 C-47104 Keller Holding v FA OffenbachMain-Land (D) ndash indirect subsidiary - tax
deductibility of expenses for tax-free dividends from participations ndash BFH request I R
1703 OJ C 19 25012005 p 14 without AdvG opinion hearing 01122005 ECR
2006 p I-2107
09032006 C-49304 Piatkowski v Belastingsdienst Grote ondernemingen Eindhoven (NL)
Social security contributions on interest paid to a non-resident Regulation 140871
OJ 31 05022005 p 11 opinion AdvG Jacobs 17112005 ECR 2006 p I-2369 2383
23032006 C-21004 Min Econe Finanze and Agenzia delle Entrate (I) v FCE Bank plc
Relevance of DTA for VAT of cross-border services within a company OJ C
190 24072004 p 6 opinion AdvG Leacuteger 29092005 ECR 2006 pI-28032825
Opinion Statement of the CFE
30032006 C-45103 Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori Art43 49 87 EC
ndash exclusive rights of Tax Advice Centers OJ C 7 10012004 p 20
opinion AdvG Ruiz-Jarabo Colomer 28062005 PR 292006 ECR 2006 p I-2941
2961
11052006 C-19703 Comm v Italy ndash Repayment of tax levied contrary to EC law (infr 19994441) OJ
C 171 19072003 p 12 no hearing no AdvG opinion
22062006 C-18203
and C-
21703
Belgium v Comm (annulment of decision C(2003) 564 of 17022003 OJ L 282
30102003 p 25) - Coordination centers unlawful State Aid ndash no renewal of status
OJ C 135 07062003 p 21 hearing and opinion AdvG = C-39903
22062006 C-39903 Comm v Council (annulment of Council decision 2003531EC of 16 072003 on
the granting of aid by the Belgian Government to certain coordination centres OJ L
184 2372003 p 17) ndash OJ C 275 15112003 p 35 ndash IP031032
hearing 14092005 concl AdvG Leacuteger 09022006 (only FR is complete D and PT
versions still need to be updated)
06072006 C-34604 RHConijn v FA Hamburg-Mitte-Altstadt (D) ndash deductibility of expenses for tax
counsel of non-resident BFH request I R 11303 OJ C 251 09102004 p9 opinion
AdvG Leacuteger 09032006
18072006 C-5005 MTI Nikula v FIN Finnish sickness contribution Request of 422005 from the
Supreme Administrative Court KHO20034193 OJ C 93 16042005 p 11
opinion AdvG Poiares Maduro 16022006
06092006 C-8803 Portugal (supported by Spain) v Comm decision C(2002) 4487 final (State Aid C
3502 ) of 11122002 -reduced corp and income tax for Accedilores islands AdvG
Geelhoed 20102005 PR 6606
07092006 C-47004 N v Insp BelastingsdienstGrote Ondernemingen (NL) ndash exit tax assessment
request from the Gerechtshof Arnhem OJ C 31 05022005 p 5 without hearing
opinion AdvG Kokott 30032006
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
8
CJ Judgments (continued) - Top 1292006 C-19604 Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of
InlRev (UK) ndash CFC OJ C 168 26062004 p 3 hearing 13122005 FEE opinion
AdvG Poiares Maduro 02052006 PR 372006 PR 722006
14092006 C-38604 Centro di Musicologia Walter Stauffer v FA Muumlnchen fuumlr Koumlrperschaften (D) ndash
income tax discrimination of foreign non-profit foundationscharities ndash BFH request
OJ C 262 23102004 p25 opinion AdvG Stix-Hackl 15122005
subsequent judgment BFH 20122006 ndash I R 9402
28092006 C-28204 Comm v Netherlands golden shares KPN Art 56 43 EC distinction direct
investment- portfolio investment AdvG Poiares Maduro 6042006 OJ C 294
02122006 p6
03102006 C-47503 Banca Popolare di Cremona v Agenzia Entrate Ufficio Cremona (I) ndash IRAP a tax
equivalent to VAT request from Commissione Tributaria Provinciale di Cremona OJ
C 21 24012004 p 16 hearing 16112004 opinion AdvG Jacobs 17032005 CFE
2nd hearing 14122005 opinion AdvG Stix-Hackl 14032006 (PR 2106) PR
8206
03102006 C-29004 Scorpio Konzertproduktionen GmbH v FA-Hamburg-Eimsbuumlttel (D) ndash withholding
tax for foreign artists (sect 50a EStG 1993) BFH request I R 3904 of 28042004 OJ C
228 11092004 p 26 hearing 06072005 opinion AdvG Leacuteger 16052006
03102006 C-45204 Fidium Finanz AG (CH)-v Bundesanstalt fuumlr Finanzaufsicht (Bafin)(D) - Art56 58
EC impact on services from CH OJ C 6 08012005 p28 hearing 18 Jan 2006
opinion AdvG Stix-Hackl 16032006 PR 8106
06102006 C-43605 de Graaf and Daniels v Belgium ndash Request of 29112005 from Hof van Beroep Antwerpen ndash
Art39 CE - crisis supplement - frontier workers (Art 463bis CIR92)
Order of inadmissibility OJ C 326 of 30122006 p24
26102006 C-34505 Comm v Portugal ndash capital gains relief only for reinvestment in domestic houses
(infr 20025084) OJ C 281 12112005 p 12 IP0536 hearing 303006 no
AdvGen opinion
09112006 C-43304 Comm v Belgium ndash withholding tax on payment to foreign service providers (infr
19974237) ndash Art 400 CIR OJ C 300 04122004 p 34 IP04939 without hearing
opinion AdvG Tizzano 06042006
09112006 C-52004 Turpeinen v Uudenmaan verovirasto (Uusimaa Tax Office) (FIN) Request of
20122004 from Korkein hallinto-oikeus KHO2004106 taxation of non-residents
final withhold tax at rate of 35 on pension income Art 1839 EC Directive
90365EEC OJ C 57 05032005 p17 hearing 09032006 opinion AdvG Leacuteger
18052006
14112006 C-51304 Kerckhaert-Morres v Min of Finance (B) Request of 1122004 from Rechtbank
Eerste Aanleg Gent Restricted imputation of foreign withholding tax on dividends
received from French companies (Art 346 CIR) Art 56 EC OJ C 57 05032005 p
14 hearing 1101 2006 opinion AdvG Geelhoed 06042006 PR 9206
12122006 C-37404 Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland
Revenue (UK) ndash tax credits for dividends MFN request from the High Court
Chancery Div OJ C 273 06112004 p 17 hearing 22112005 opinion AdvG
Geelhoed 23022006 PR 9606
12122006 C-44604 Test Claimants in the Franked Investment Income (FII) Group Litigation v
Commissioners of Inland Revenue (UK) ndash foreign dividends Art56 EC) request from
the High Court Chancery Div OJ C 6 08012005 p 26 hearing 29112005
opinion AdvG Geelhoed 06042006 PR 9606
14122006 C-
485486
487 488
489
49003
Commission v Spain (non-respect of decisions C(2001) 1759 1764 DG COMP
1765 1760 1761 1763 defining certain tax relief provisions as State aid repayment)
ndash OJ C 21 24012004 p 17 hearing 11052006 no AdvGen opinion
14122006 C-17005 Denkavit International BV and Sarl Denkavit France (F) ndash Withholding tax on
outbound dividends (paid to NL) request of 15122004 from Conseil dEtat ndeg 235069
OJ C 155 25062005 p 4 hearing 19012006 opinion AdvG Geelhoed 27042006
PR 10206
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
9
CJ Judgments (continued) - Top 18012007 C-10406 Comm v Sweden ndash taxation of capital gains from home sales if not reinvested in S
(infr 20034314) IP051621 OJ C 96 of 22042006 p 7 no hearing no AdvG
opinion procedure under Art 228 EC (procedure closed on 31012008) IP071162
25012007 C-32905 GMeindl v FA Dinslaken (D) - splitting tariff for couple with the spouse living in
Austria - Art 43 EC ndash request from BFH - I R 11404 OJ C 271 29102005 p16
hearing 17052006 opinion AdvG Leacuteger 13072006
30012007 C-15004 Comm v Denmark (supported by Sweden) ndash Tax deductibility of foreign insurance
premia (infr 19910569) OJ C 190 24072004 p 3 IP03965 hearing 31012006
opinion AdvG Stix-Hackl 01062006
15022007 C-34504 Centro Equestre da Leziacuteria Grande Lda v BfF (D) ndash deductibility of artists general
expenses abroad BFH request I R 9303 OJ C 273 06112004 p 10 without hearing
opinion AdvG Leacuteger 22062006
06032007 C-29204 WMeilicke and others v FA Bonn-Innenstadt (D) ndash German corporation tax credit
for foreign dividends (former sect 36 Abs 2 Nr 3 EStG) Request from FG Koumlln - 2 K
224102 OJ C 228 11092004 p 27 first hearing 08092005 opinion AdvG Tizzano
10112005 PR 9605 second hearing 30052006 opinion AdvG Stix-Hackl
05102006 PR 8606 PR 1707 Press Release of German MinFin Nr 222007 (D
only)
13032007 C-52404 Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland
Revenue (UK) Request from High Court of Justice (England amp Wales) Chancery
Division OJ C 57 05032005 p 20 hearing 31012006 opinion AdvG Geelhoed
29062006 PR 2207
22032007
DG
ADMIN
C-43704 Comm v Belgium ndash regional tax on buildings ndash exemption for the EU
OJ C 300 04122004 p 36 opinion AdvG Stix-Hackl 29062006
22032007 C-38305 R Talotta v Belgium ndash Request of 7102005 from Cour de Cassation mot
F040045 ndash Art 43 CE - minimal tax base for non-residents (Art 182 AR
2781993 art 342 sect 2 CIR) OJ C 10 14012006 p11 opinion AdvG Mengozzi
16112006 similar case of the Benelux Court of Justice A 2006211 Metabouw
29032007 C-34704 Rewe Zentralfinanz (as successor of ITS Reisen) (D) ndash limited deductibility of
losses from certain foreign participations (sect 2a Abs 1 Nr 3a Abs 2 EStG) Request
from FG Koumlln - 13 K 190800 OJ C 273 06112004 p 10 hearing 16032006
opinion AdvG Poiares Maduro 31052006 PR 2907
10052007
Order Art
104(3)
C-49204 Lasertec v FA Emmendingen (D) Request of 14102004 from FG Baden-
Wuumlrttemberg ndash 3 K 6299 taxation as hidden profits of interest paid for
loan from 3rd- RofPr country-resident partner Art 43 56 57 EC OJ C 31
05022005 p 11
10052007
Order Art
104(3)
C-10205 Skatteverket (S) v A and B taxation of dividends distributed by close
companies Art 56 ndash 3rd countries (RUS)- OJ C 106 30042005 p19
24052007 C-15705 Holboumlck v FA Salzburg-Land (A)ndash Art 56 EC ndash discriminatory taxation of CH
dividends No AdvGen opinion For EU-div see judgment 15072004 C-31502
05072007 C-52204 Comm v Belgium ndash no tax deductibility of contributions to foreign pension schemes
ndash Art 18 39 43 49 56 EC Dir 9296 (Dir 200283) (infr 20022294) OJ C 57
05032005 p 17 IP041283 opinion AdvG Stix-Hackl 03102006
05072007 C-32105 Kofoed v Skattemin (DK) ndashDirective 90434 OJ C 257 15102005 p 6
hearing 18012007 opinion AdvG Kokott 08022007
18072007 C-23105 Oy[=plc]AA [former name Esab] v FIN Request of 23052005 from Korkein
hallinto-oikeus (Supreme Administrative Court (KHO200529 T 1215) - Finnish
Corporate Contribution System ndash Art 43 56 EC Directive 90435 OJ C 193
06082005 p17 hearing 16052006 opinion AdvG Kokott 12092006 PR 5207
18072007 C-18206 Lakebrink and Peters-Lakebrink v Luxemburg ndash Request of 06042006 from the
Lux Administrative Court [of appeal] Art 39 CE ndash Art 157ter LIR tax rate on Lux
salary to be calculated by taking into account losses from rental income in Germany
OJ C 143 of 17062006 p 27 opinion AdvG Mengozzi 29032007
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
10
CJ Judgments (continued) - Top 11092007 C-7605 Schwarz and Gootjes-Schwarz v FA BergGladbach (D) Request of 27012005
from FG Koumlln ndash 10 K 740401 deductibility of fees for schools abroad Art 18 39
4349 EC OJ C 93 16042005 p 15 see also C-31805 hearing 02052006 opinion
AdvG Stix-Hackl 21092006 PR 5407
11092007 C-31805 Comm v Germany - deductibility of fees for schools abroad - Art 18 39 43 EC
(infr 20005229) ndash IP05946 ndash OJ C 257 15102005 p 4 hearing 02052006
opinion AdvG Stix-Hackl 21092006 PR 5407
11102007 C-45105 Socieacuteteacute Elisa (Lux) v Dir geacuten des impocircts (F) ndash Request of 13122005 from Cour
de Cassation Art43 56 CE Directive 77799 - taxe sur immeubles (Art 990 D CGI)
OJ C 60 11032006 p19 hearing 24012006 opinion AdvG Mazaacutek 26042007
11102007 C-28306 KOumlGAZ (HU) ndash local business tax OJ C 212 02092006 p23 PR 7107
11102007 C-44306 Hollmann v Fazenda puacuteblica (P) - reduced tax base (50) for capital gains not
applicable to non-residents - Art 12 18 39 43 56 EC Art43 sect2 CIRS ndash request of
28092006 from Supremo Tribunal Administrativo OJ C 326 30122006 p35
hearing 28062007 no AdvGen (Mengozzi) opinion
25102007 C-46405 Geurts and Vogten v Belgium ndash Request of 21122005 from Rechtbank van
eerste aanleg Hasselt Art43 56 CE - tax relief only if regionally employed staff Art
60bis Code of Succession Duties ndash OJ C 74 25032006 p 3 hearing Thu
07122006 opinion AdvG Kokott 15022007
25102007
DG REGIO
C-42705 Porto Antico di Genova v Agenzia delle Entrate Genova 1 (I) - taxation of
Community funds art 21 (3) Reg(EEC) no 208293 OJ C 36 11022006 p 21
Hearing 15022007 opinion AdvG Mazaacutek 08052007
06112007
Order Art
104(3)
C-41506 SEW (Stahlwerk Ergste Westig) GmbH (D) - PE losses - losses of US PE
deductible although no taxing right under DTC D-USA Art 56 57 58 EC
request of 22082006 from BFH - I R 11604 OJ C 326 30122006 p26
08112007 C-37905 Amurta SGPS v Inspecteur van de BelastingdienstAmsterdam (NL) Request
from Gerechtshof te Amsterdam of-21092005 Nr 0401252 ndash discrimination of
outbound dividends Art 56 58 EC OJ C 22 28012006 p3 hearing 25012007
opinion AdvG Mengozzi 07062007
06122007 C-29805 Columbus Container Services BVBA vFA Bielefeld-Innenstadt (D) - switch from
exemption to imputation by sect 20 AStG contrary to DTA D-B Art 43 56 EC request
of 572005 from FG Muumlnster ndash 15 K 111499 OJ C 271 29102005 p14 hearing
28092006opinion AdvG Mengozzi 29032007
18122007 C-10105 Skatteverket (S) v A exemption of dividends in the form of shares in a subsidiary
Art 56 ndash 3rd countries (CH) OJ C 106 30042005 p19 hearing (grand chamber)
12062007 ndash intervening S DK D ES F IT NL UKopinion AdvG Bot
11092007 PR 9907
18122007 C-28106 Jundt v FA Offenburg (D) - Art 49 149 EC different tax treatment of teachers
remuneration (sect 3 Nr26 EStG) ndash request of 01032006 from BFH - XI R 4302
OJ C 224 16092006 p22 opinion AdvG Poiares Maduro 10102007
18122007 C-43606 Gronfeldt v FA Hamburg-Am Tierpark (D) - different thresholds for capital gains
from domestic and foreign participations - Art 56 EC sect 17 EStG ndash request of
20092006 from FG Hamburg- 5 K 20603 OJ C 326 30122006p33 hearing (2nd
chamber) 27092007 no opinion (AdvGen Ruiz-Jarabo Colomer)
17012008 C-15205 Comm v Germany - Eigenheimzulage ndash exclusion of houses outside Germany
from housing grants ndash Art 18 39 43 EC (infr 19994943) OJ C 132 28052005 p
18 IP04950 opinion AdvG Bot 28062007
17012008 C-25606 Jaumlger v FA Kusel-Landstuhl (D) - valuation of agricultural real estate abroad
(inheritance tax) ndashsect 31 BewG sect 13a ErbStG Art 56 EC request of 1142006 from
BFH ndash II R 3505 OJ C 224 16092006 p19 opinion AdvG Mazaacutek 11092007
17012008 C-10507 NV Lammers amp Van Cleeff v Belgium ndash qualification of interest paid to foreign
director as dividend ndash Art 12 43 56 EC Art 18 CIR 1992 request of 14022007
from Rechtbank van eerste aanleg Antwerpen ndash AR 025295A no hearing no
AdvG opinion
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
11
CJ Judgments (continued) - Top 28022008 C-29306 Deutsche Shell GmbH v FA fuumlr Groszligunternehmen Hamburg (D) - tax deduction of
exchange rate losses (Lire-DM) for repatriated equity of PE - Art 43 48 EC DTA
1925 D-I ndash request of 08062006 from FG Hamburg ndash 6 K 27403 OJ C 237
30092006 p3 hearing (4th chamber) 13092007 opinion AdvG Sharpston
08112007
13032008 C-24806 Comm v Spain ndash discriminatory taxation of foreign RampD Art 43 49 EC (infr
2003 2245) IP05933 OJ C 178 29072006 p26 hearing 08112007 no AdvG
(Sharpston) opinion
01042008 C-21206 Government of the French Community and Walloon Government v Flemish
Government - Care insurance scheme established by a federated entity of a Member
State ndash Exclusion of persons residing in part of the national territory other than that
falling within the competence of that entity ndashArticles 18 39 and 43 EC opinion
AdvGen Sharpston 28062007
03042008
DG EMPL
C-10306 Derouin v Union pour le recouvrement des cotisations de seacutec soc (URSSAF) (F) ndash
inclusion of UK income in assessment base for CRDS and CSG Reg 140871
OJ C 108 of 06052006 p 5 hearing 07032007 opinion AdvG Mengozzi
03042008 C-2707 Banque Feacutedeacuterative du Creacutedit Mutuel v France ndash add-back of 5 of tax credits ndash
Dir- 90435 Art 7(2) request of 170112007 from Conseil dEtat (no 262967) OJ C
82 14042007 p16 hearing 21112007 opinion AdvG
23042008
Order Art
104(3)
C-20105 The Test Claimants in the CFC and Dividend Group Litigation v The
Commissioners of Inland Revenue (UK) - Art 43 49 56 OJ C 182 23072005 p
27
08052008 C-39207 Comm v Belgium ndash non-communication of implementing measures for Dir
200519EC (infr 20060196) O J C235 of 06102007p10 no AdvGen (R-J
Colomer) opinion
15052008 C-41406 Lidl Belgium GmbH amp Co KG v FA Duumlsseldorf-Mettmann (D) ndash losses of Lux pe
deductible although no taxing right under DTC D-Lux sect 2a EStG Art 43 56 EC ndash
request of 28062006 from BFH - I R 8404 OJ C 326 30122006 p26 opinion
AdvG Sharpston 14022008 Opinion Statement of the CFE
20052008 C-19406 Orange European Smallcup Fund NV v Staatssecr van Fin (NL) ndash credit for
foreign withholding tax on dividends paid to investment fund - Art 56 57 58 EC ndash-
request of 14042006 from Hoge Raad OJ C 178 29072006 p15 hearing
24042007 opinion AdvG Bot
26062008 C-28406 Burda Verlagsbeteiligungen GmbH v FA Hamburg (D) - different tax
compensation of transborder distributions ndash Art5 7 Dir 90435 Art 56 58 EC ndash
request of 22022006 from BFH - I R 5605 OJ C 237 30092006 p2 opinion
AdvG Mengozzi
11092008 C-1107 Eckelkamp v Belgium ndash deductibility of mortgage for calculation of inheritance
tax on an apartment owned by a non-resident Art 12 17 18 56 57 EC Art 1218
Code of Succession Duties request of 09012007 from Hof van Beroep Gent OJ C
56 10032007 p21hearing 13122007 opinion AdvG Mazak
11092008 C-4307 Arens-Sikken v Staatssecr Fin (NL) deduction from the value of real estate
inherited by non-residents of the obligation to pay to co-heirs their quote-parts - Art
56 58 ECrequest of 12012007 from Hoge Raad (Nr 39819)OJ C 69 24032007
p9 AdvG Mazak
02102008 C-36006 Heinrich Bauer Verlag v FA fuumlr Groszligunternehmen Hamburg (D) - different
valuation of domestic and foreign participations ndash Art 43 48 EC request of
11082006 from FG Hamburg-6 K 15602 OJ C 310 16122006 p1 hearing Thu
0811 2007 AdvG Trstenjak
16102008 C-52706 Renneberg v Staatssecr Fin (NL) - deduction of real estate losses in residence State
from employment income earned in another MS - Art 39 request of 22122006 from
Hoge Raad (Nr 39258) OJ C 56 10032007 p20 hearing Thu 2205 2008
opinion AdvG Mengozzi 2506 2008 PR 7408
23102008 C-15707 Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt (D) - recapture of losses
of Austrian pe Art31 EEAndash request of 29112006 from BFH-IR 4505OJ C 129
09062007 p5 hearing Thu 10 July 2008
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
12
CJ Judgments (continued) - Top 27112008 C-41807 Socieacuteteacute Papillon v Min of Fin (F) ndash no group consolidation for indirectly owned
subsidiary - Art43 EC Art 223A agrave 223Q CGI - request of 10072007 from Conseil
dEtat (no 284785) OJ C 283 of 24112007 p18 hearing 4 June 2008 AdvG
Kokott
04122008 C-33007 Jobra GmbH v FA Amstetten (A) ndash investment tax advantage limited to assets used
for investment Art 43 49 EC sect 108e oumlEStGndash request of 09052007 from
Unabhaumlngiger Finanzsenat Vienna OJ C 269 of 10112007 p17 hearing Thu 18
Sept 2008 AdvG Mengozzi
11122008 C-28507 AT v (D) ndash continuation of book values in case of exchanges of participations - Art
43 56 EC Dir 90434ndash request of 07032007 from BFH - I R 2505 OJ C 247 of
20102007 p2 opinion AdvG Sharpston
16122008
DG
MARKT
C-21006 CARTESIO (HU) - Art43 48 EC transfer of company seat request from Court of
Appeal Szeged OJ C 165 15072006 p 17 hearing (gr chamber) 10072007 PR
3208 opinion AdvG Poiares Maduro PR 892008 CFE
22122008 C-4807 Les Vergers du Vieux Tauves v SPF Finances (BE) - tax exemption also in case of
usufruct of shareholdings - Dir90435 Art3 4 5 Art 202 CIR1992 request of
31012007 from Cour dAppel Liegravege (006RG138) OJ C 82 14042007 p21
hearing 14022008 opinion AdvG Sharpston
22122008 C-28207 SATruck Center v Belgium ndash taxation of fictitious interest by withholding Art 56
EC CIR Royal Decree Art 105 107 - request of 08062007 from Cour dappel de
Liegravege 2006RG1004 OJ C 199 25082007 p21 hearing 15052008 AdvG
Kokott CFE
22012009 C-37707 STEKO Industriemontage v FA Speyer-Germersheim (D) ndash different tax
deductibility rules for domestic and foreign participations - Art 56 EC ndash request of
04042007 from BFH - I R 5706 OJ C 283 of 24112007 p7
27012009 C-31807 Persche v FA Luumldenscheid (D) ndash tax deductibility of gifts in kind to Portuguese
charities Art 56 58 EC Dir77799 ndashrequest of 03072007 from BFH - XI R 5605
OJ C 247 of 20102007 p3hearing 17 June 2008 PR 6908 opinion AdvG
Mengozzi PR 0509
12022009 C-13807 Cobelfret v Belgium - participation exemption (RDT) Dir90435 Art 4 CIR Art
205 (2) - request of 27022007 from Hof van Beroep (Court of Appeal) Antwerpen -
2006AR675 OJ C 117 29052007 p14 FEE opinion AdvG Sharpston
12022009 C-6708 Margarete Block v FA Kaufbeuren (D) ndash Spanish plus German inheritance tax for
Spanish non-residentrsquos bank account - Art 56 EC ndash request of 16012008 from BFH
- II R 4505 OJ C 107 of 26042008 p19 AdvGen Mazaacutek hearing Thu 27 Nov
2008
23042009 C-40607 Comm v Greece ndash Taxation of income from foreign dividends received by
individuals Taxation of permanent establishments of foreign partnerships Art 56 43
EC (infr 20064044 and infr 20062241) IP071018 IP071019 OJ C 269 of
10112007 p34
23042009 C-54407 Uwe Ruumlffler vDirector of the Wrocław Tax Division Wałbrzych office (PL) ndash
deductibility of health insurance contributions OJ C 37 of 09022008 p19 PR
3409
04062009
Order Art
104(3)
C-439
C-49907
KBC Bank Beleggen Risicokapitaal Beheer NV v Belgian State (BE) - RDT
Dir90435 Art 4 CIR Art 205 (2) - OJ C 315 of 22122007 p25 OJ C 22 of
26012008 p29 Adv Gen Mme V Trstenjak
11062009
DG OMP
C-42907 X BV v Inspecteur van de Belastingdienst (NL) - tax deductibility of EC competition
fines Art15(3) EC of Reg 12003 request of 12092007 from Gerechtshof of
Amsterdam (Ref 0600252) OJ C 297 of 08122007 p23
11062009 C-52107 Comm v Netherlands (NL) - withholding tax on dividends received by shareholders
in EEAEFTA States higher than tax due by EU-residents (infr 20044352)
IP0766 OJ C 37 of 09022008p10 Adv Gen R-J Colomer ndash no opinion
11062009 C-155
15708
X Passenheim-van Schoot (NL)- longer recovery period for savings abroad OJ C
158 of 21062008 p12 hearing 11032009 Adv Gen Bot PR5209
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
13
CJ Judgments (continued) - Top 18062009 C-30307 Aberdeen Property Fininvest Alpha v FIN ndash Withholding tax levied on dividends
paid to a Lux SICAV - Request of 27062007 from Korkein hallinto-oikeus
(Supreme Administrative Court (KHO200742 ) - ndash Art 43 48 56 58 EC Dir
90435 OJ C 211 of 08092007 p21 hearing 13 Nov 2008 AdvG Mazak
16072009 C-12808 Damseaux v Belgian State (BE) - Tribunal 1egravere instance Liegravege Restricted
imputation of foreign withholding tax on dividends received by Belgian individual
residents from French companies OJ C 142 of 07062008 p17 no AdvG
(Mengozzi) opinion
10092009 C-26907 Comm v Germany - repayment of subsidies when leaving Germany - Riester-
Rente (infr 20032067 - IP06919) Art 12 18 39 EC Art 7 Reg161271 OJ C
199 25082007 p19 hearing Wed 17 Dec 2008 opinion AdvG
18092009 C-18208 Glaxo Wellcome v FA Munchen (D) - discriminatory tax treatment under the former
imputation system request of 23012008 from BFH ndash I R 2106 OJ C 197 of
02022008 p6 hearing 02042009 opinion Adv Gen Bot
01102009 C-24708 Gaz de France ndash Berliner Investissement v BZfS (D) Dir 90435 Art 56 EC
request of 23052008 from Finanzgericht Koln - 2 K 352702 OJ C 223 of
30082008 p24 hearing 30042009 opinion Adv Gen MAZAacuteK
06102009 C-56207 Comm v Spain - taxation of non-residents capital gains (infr 20044314)
IP06043 OJ C 64 of 08032008 p22
06102009 C-15308 Comm v Spain ndashDiscriminatory tax treatment of some foreign lottery winnings
(infr20052431) OJ C142 of 07062008p20 IP071030 opinion Adv Gen
Mengozzi
15102009 C-3508 BusleyCibrian v Finanzamt Stuttgart (D) ndash decreasing balance depreciation only
for properties on the national territory and limited deductibility of losses incurred
abroad Art 56 EC request of FG Baden-Wurttemberg ndash 6K 23407 OJ C 92 of
12042008 p15 hearing 26032009
17112009 C-16908 Presidente del Consiglio dei Ministri v Regione Sardegna (IT) ndash regional
legisaltion tax on stopovers for tourist purposes - State aid ndash direct tax measure form
19112009 C-54007 Comm v Italy ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044350) IP0766 OJ C 37 of 09022008
p17 opinion AdvG Kokott CFE
19112009 C-31408 Filipiak (PL) - Request from Regional Admin Tribunal Poznan of 3052008 I
SAPo 175607ndash social security - compulsory pillar ndash deductibility OJ C 247 of
27092008 p8
21012010 C- 31108 Socieacuteteacute de Gestion Industrielle SGI (BE) - transfer pricing rules -Art 43 TEC OJ C
260 of 11102008 p5 hearing 4062009 Adv
25022010 C-33708 X Holding v Staatssecr van Fin (NL) cross-border group taxation ndash
request from Hoge Raad of 11072008 ndash nr 43144 OJ C 272 of 25102008 p10
hearing Thu 25 June 2009 opinion Adv Gen CFE Art 43 TEC
25022010 C-17208 Pontina Ambiente v Regione Lazio (IT) ndash regional levy on waste disposal sites
(ecotax) OJ C 183 of 19072008 p12 opinion AdvGen 17 Sept 2009
18032010 C- 44008 Gielen v Staatssecr van Fin (NL) request from Hoge Raad 12908 nr 43761 OJ C
327 of 20122008 p14 Art 43 TEC opinion Adv Gen CFE
15042010 C- 9608 CIBA (HU) ndash companies established in Hungary have to pay vocational training
levy on the total amount of wage costs (Hungary and abroad) Art 43 TEC
OJ C 142 of 07062008 p12 AdvG Sharpston
22042010 C-51008 Mattner (D) ndash Request from FG Duumlsseldorf of 14112008 ndash 4 K 222608 Erb
gift tax allowance for non-residents OJ C 44 of 21022009 p28 Art56 TEC
20052010 C-35208 Zwijnenburg (NL) - Merger Directive in connection with scheme to avoid NL
property transfer tax OJ C 285 of 08112008 p18 opinion Adv
20052010 C- 5609 Zanotti (IT) ndash limitation deductibility of tuition fees abroad
OJ C 90 of 18042009 p15 AdvGen ndash no opinion Art 18 + 49 TEC
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
14
CJ Judgments (continued) - Top 03062010 C-48708 Comm v Spain ndash withholding tax on dividends received by foreign shareholders
higher than tax due by residents (infr 20044354) IP0766 OJ C 19 of 24012009
p16 Art 56TEC
17062010 C-10508 Comm v Portugal - Higher taxation of interest for mortgage from foreign banksArt
49+56 EC (infr19994073) IP06971 OJ C 116 of 09052008 p15 opinion AdvGen
24062010 C-338
33908
Ferrero General Beverage Europe v Agenzia Entrate (IT) - withholding tax
on dividends and on the maggiorazione di conguaglio (equalization tax) Directive
90435EEC OJ C 260 of 11102008 p7
01072010 C-23309 Dijkman et Dijkman-Lavaleije (BE) ndash Art 56 EC ndash taxes additionnelles sur
revenues mobiliers entrants (higher taxation of inbound income) OJ C 220 of
12092009 p20
15072010 C- 7009 Hengartner and Gasser (A) ndash Art 43 EC ndash Art 18 CH ndash hunting ndash self-employed
activity OJ C 102 of 01052009 p12 hearing 27012010opinion Adv Gen
28102010 C-7209 Establissments Rimbaud (FR) ndash Art 40 EEE OJ C 102 of 01052009 p12
hearing 03022010 Adv Gen 29042010
22112010
Order Art 104(3)
C-19910 Secilpar v Fazenda Puacuteblica (PT) - Directive 90435EEC ndash
OJ C 195 from 17072010 p4
22122010 C-28710 Tankreederei I (L) ndash tax credit for investment bonification dimpocirct pour
investissements - territoriality - Art 63 TFUE OJ C 221 from 14082010 p28
20012011 C-15509 Comm v Greece ndash Tax provisions for the acquisition of a first residential real estate
in Greece(infr 20074319)IP09287Art 12183943TECOJ C 167 of 18072009 p4
10022011 C-436
43708
Haribo Oumlsterreichische Salinen (A) ndashRequests from Independent Fiscal Chambers
(UFS) Linz of 29092008 - RV0611-L05 and RV0493-L08 credit or exemption
method for inbound dividends from portfolio investments Art 56 TEC
OJ C 19 of 24012009 p11 hearing 15092010 opinion AdvGen CFE
10022011 C-2510 Missionswerk Werner Heukelbach (BE) droits de succession charities ndash non-profit
Art 63 TFEU OJ C 100 of 17042010 p17 hearing 28102010
31032011 C-45009 Schroumlder (D) ndash deduction of alimony payment for non-residents
OJ C 37 of 13022010 p3 hearing opinion AdvGen Art 63 TFEU
0742011 C- 2009 Comm v Portugal - discriminatory 2005 tax amnesty legislation (infr 20054932)
IP08147 OJ C 82 of 04042009 p12 Art 56 opinion Adv Gen Art 63 TFEU
05052011 C-26709 Comm v Portugal - Discriminatory taxation of non-resident taxpayers ndash fiscal
representative -(infr 20065036) IP09 288 OJ C 220 of 12092009 p27
Art 63 TFEU
05052011 C-38409 Prunus (FR) - taxe sur immeubles (Art 990 D CGI) Art 63 + 64(1) TFEU
OJ C 312 of 19122009 p17 hearing 23092010 opinion AdvGen 9122010
16062011 C-1010 Comm v Austria - Discriminatory RampD tax incentive (COM decision of 29102009 ndash
infr 20072079) IP091637 OJ C 63 of 13032010 p38 opinion AdvGen 832011
Art 63 TFEU
30062011 C-26209 Meilicke (D) - request of 1452009 from FG Koumlln 2 K 224102 -
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091meilikepdf
httpwwwfg-koelnnrwdepressePressemitteilungen09_06_20091indexphp
OJ C 267 of 07112009 p25 hearing 27102010 opinion AdvGen Trstenjak
13012011 Art 63 TFEU
21072011 C-39709 Scheuten Solar Technology (D) BFH of 27 52009 I R 3008
IampR Directive 200349EC httpwwwbundesfinanzhofdewwwentscheidungen200910211R3008html
httpwwwbundesfinanzhofdewwwpressepr2009pressep95html
OJ C 312 of 19122009 p22 hearing 16092010 opinion Adv Gen 12052011
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
15
CJ Judgments (continued) - Top 28072011 C-27010 Gistouml (FIN) - OJ C 221 from 14082010 p25 PPI
8092011 C-78 79
8008
Paint Graphos Adige Carni Franchetto ndash Art 87 EC - legal form of co-operative
chosen exclusively to benefit from tax incentives - request of 8208 from
Corte di cassazione (no 3033) OJ C 116 of 09052008 p12 AdvGen 8072010
15092011 C-31009 Accor (FR) ndash Art 49 and 63 TFEU - dividends taxation OJ C 233 of 26092009 p11
hearing 27102010 opinion AdvGen
15092011 C-13210 Halley ea (BE) droits de succession - OJ C 134 of 22052010 p27
hearing 13012011 Art 63 TFEU
15092011 C-24010 Schulz-Delzers und Schulz (D) joint taxation Art 45TFEU
OJ C 221 from 14082010 p18 opinion Adv Gen
29092011 C-38710 Comm v Austria- IP10662 - Fiscal representative (COM decision 362010infr
20084638) OJ C 328 from 04122010 p12 Art 56 TFEU
06102011 C-49309 Comm v Portugal ndash Cross-border taxation (interest dividend benefit) of pension
funds (infr20064104) - IP081817 OJ C 37 of 13022010 p21 hearing 24032011
opinion Adv Gen 25052011 Art 63 TFEU
13102011 C-911 Waypoint Aviation (BE) ndash Art 56 TFEU OJ C 95 from 26032011 p4 Art 63 TFEU
20102011 C-28409 Comm v Germany ndash Discriminatory taxation of outbound dividends - (infr
20044349) IP09435 OJ C 256 of 24102009 p8 hearing 9122010 Art 63 TFEU
10112011 C-12610 Foggia-Sociedade Gestora de Participates Socials (PT) - Directive 90434CEE ndash
OJ C 134 of 22052010 p25 hearing 14072011
29112011 C-37110 National Grid Indus BV (NL) ndash company exit taxation OJ C 328 from 04122010
p11 hearing 21062011 opinion Adv Gen Kokott 8092011 Art 49 TFEU
01122011 C-25008 Comm v Belgium (BE) - Relief for Flemish house registration tax only if previous
house in Flanders ( infr 20052283) IP0711 OJ C 223 of 30082008 p25 hearing
23092010 opinion Adv Gen 21072011 Art 43 TFEU
01122011 C-25309 Comm v Hungary - Discriminatory tax provisions concerning the duty levied on the
purchase of residential property ndash registration tax ( infr 20074016) IP09290 Art 43
49 TFEU OJ C 233 of 26092009 p6 hearing 2392010 opinion AdvGen 9122010
08122011 C-15710 Banco Bilbao Vizcaya Argentaria (ES)ndash Art 63 TFEU OJ C 179 from 03072010
p16
29032012 C-41710 3 M Italia (IT) ndash abuse of rights principle - OJ C 288 from 23102010 p23
hearing 22092011 Art 4(3) TEU
29032012
Order Art 104(3)
C-52910 Safilo (IT) - abuse of rights principle OJ C 30 from 29012011 p22
29032012 C-50010 Belvedere Costruzioni (IT) - abuse of rights principle in VAT area AdvGeneral
10052012 C-3910 Comm v Estonia - Taxation of non-residents pensions (COM decision of 29102009
ndash infr 20064221) IP091636 OJ C 63 of 13032010 p42 Art 45 TFUE hearing
15092011 opinion AdvGen 24112011
10052012 C-338 ndash
34711
FIM Santander (FR) ndash dividend taxation OJ C 269 from 10092011 p33
hearing for 16022012
10052012 C-37011 Comm v BE - IP11422 - Foreign investment companies ndash capital gains taxation
(COM decision 64201 infr 20084242) OJ C 290 from 01102011 p2
28062012 C-17211 Erny (D) - calculation of a top-up amount for frontier workers OJ C 226 from
30072011 p9 hearing 28032012
05072012 C-31810 SIAT (BE) - deacuteduction agrave titre de frais professionnels des reacutemuneacuterations de services
payeacutees ou attribueacutees agrave un non-reacutesident Art 56 TFUE-OJ C 246 from 11092010 p26
hearing 16062011 opinion AdvGen
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
16
CJ Judgments (continued) - Top 05072012 C-55810 Bourges-Maunoury et Heintz - OJ C 46 from 12022011 p6 hearing for 23112011
opinion AdvGen PPI
12072012 C-26909 Comm v Spain ndash Exit tax provisions for individuals ndash (infr20072373) IP09431
Art 18 39 43 OJ C 220 of 12092009 p28 hearing 29062011
18062012
Order Art 104(3)
C-3811 Amorim Energia (PT) ndash Directive 90435
12072012
Order Art 104(3)
C-38411 Taumlte amp Lyle Investments (BE) ndash RDT ndash Art 63 TFEU OJ C 282 from 24092011 p14
19072012 C-3111 Marianne Scheunemann (D) ndash Art 63 TFEU - inheritance stemming from a third
Country request from BFH 15122010 - II R 6309
httpjurisbundesfinanzhofdecgi-binrechtsprechungdruckvorschaupyGericht=bfhampArt=pmampnr=22976
OJ C 113 from 09042011 p6 opinion AdvGen 20032012
19072012 C-4811 A Oy (FIN) - OJ C 103 from 02042011 p17 exchange of shares EEA
hearing 29022012
06092012 C-3810 Comm v Portugal - Exit taxes for companies ndash Art 49 TFUE (COM decision of
8102009 ndash infr 20072365) IP091460 OJ C 80 of 27032010 p18 hearing
30042012 opinion AdvGen 28062012
06092012 C-1811 Philips Electronics (UK) ndash PE losses ndash Art 49 TFEU OJ C 89 from 19032011 p11
hearing 16022012 opinion AdvGen 19042012
06092012 C-38011 DIVI Finanziaria SAPA di Diego deacutelia Valleamp C (LU) ndash transfert de siegravege ndash impocirct
sur la fortune wealth tax - OJ C 298 from 08102011 p12 hearing 28032012
19092012
Order Art 104(3)
C-54011 Levy et Sebbag (BE) ndash double taxation ndash conventional law and national law
18102012 C-49810 X (NL) ndash Art 56 TFEU - OJ C 13 from 15012011 p19 hearing AdvGen Kokott
18102012 C-60310 Pelati (SI) - Directive 90434CEE OJ C 80 from 12032011 p12
18102012 C-37111 Punch Graphix Prepress Belgium (BE) ndash Parent Subsidiary Directive 90435 Art 4(1)
OJ C 282 from 24092011 p11
25102012 C-38711 Comm v BE - IP11423 ndash EEA investments fund (COM decision 06042011 ndash infr
20084624) OJ C 305 from 15102011 p4
08112012 C-34210 Comm v Finland - Dividends taxation - received by pension funds (COM decision of
5052010 ndash infr 20064096) ndash Art 63 TFUE IP10513 - OJ C 234 from 28082010
p28 hearing 10052012 opinion AdvGen 19072012
13112012 C-3511 Test Claimants in the FII Group Litigation (UK) - OJ C 103 from 02042011 p15
hearing 07022012 opinion AdvGen 19072012
22112012 C-60010 Comm v Germany - Pension funds taxation (COM decision 3062010 ndash
infr20064098) IP10662 OJ C 80 from 12032011 p11 hearing 20092012
19122012 C-20711 3D I Srl (IT) - transfer of assets - directive 90434 - OJ C 211 from 16072011 p14
hearing 10052012 opinion AdvGen
31012013 C-30111 Comm v NL - IP101565 - Exit taxation (COM decision 24112010 ndash infr
20082207) OJ C 252 from 27082011 p20
21022013 C-24311 RVS Levensverzekeringen (BE) insurance directive OJ C 252 from 27082011 p13
opinion AdvGen 6092012
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
17
CJ Judgments (continued) - Top 21022013 C-12311 A Oy (FIN) ndash amount allowed of final losses OJ C 145 from 14052011 p17
hearing 07062012 opinion AdvGen 19072012
28022013 C-16811 Beker et Beker (D) limitation of foreign tax credit order of 09022011 - I R 7110
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23549amppos=8ampanz=109
httpjurisbundesfinanzhofdecgi-binrechtsprechungdocumentpyGericht=bfhampArt=enampDatum=Aktuellampnr=23538amplinked=pm
OJ C 211 from 16072011 p10 hearing 26042012 opinion AdvGen 12072012
28022013 C-42511 Ettwein (D) ndash Schumacker principle with regard to Swiss residents (EU-CH
agreement) OJ C 331 from 12112011 p8 hearing 4072012 opinion AdvGen
28022013 C-54411 Petersen und Petersen (D) ndash employment income national employer ndash secondment ndash
tax relief for Employee hearing 29112012
07032013 C-42411 Wheels Common Investment Fund Trustees and Others v Commissioners for Her
Majestys Revenue and Customs (UK) ndash special investment fund occupational
pension scheme OJ C 311 from 22102011 p23 hearing 12092012
21032013 C-12912 Magdeburger Muumlhlenwerke (D) Submitted by Finanzgericht des Landes Sachsen-
Anhalt decision of 2722012 (1 K 130311)
18042013 C-56511 Irimie (RO) - reimbursement of statutory interest relating to a tax refund hearing
opinion AdvGen 13122012
25042013 C-6411 Comm v Spain - Exit taxation - company (COM decision 24112010 ndash infr
20072382) IP091460 IP101565 OJ C 113 from 09042011 p8 CJEU IP
06062013 C-38310 Comm v Belgium - IP10513 - Interest taxation (COM decision of 552010 infr
20064726) OJ C 274 from 09102010 p13
04072013 C-35011 Argenta Spaarbank (BE) ndash deacuteduction pour capital agrave risque ndash Art 49 TFEU
OJ C 282 from 24092011 p6 hearing 12072012 opinion AdvGen 19092012
18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012
opinion AdvGen 7022013
18072013 C-26111 Comm v Denmark - IP101565 - Exit taxation - assets (COM decision 24112010 ndash
infr 20082157) OJ C 238 from 13082011 p5 hearing 27022013
03102013 C-28212 ITELCAR and Fazenda Puacuteblica (PT) ndash thin capitalisation rules hearing 11042013
17102013 C-18112 Welte (D) ndash inheritance taxation ndash tax-free amount ndash CH submitted by Finanzgericht
Duumlsseldorf decision 242012 (4 K 68912 Erb) opinion AdvGen
22102013 C-27612 Jiřiacute Sabou (CZ) - taxpayers rights - request for information - MAD Dir 77799
07112013 C-32211 K (FIN) ndash capital gains from sale of real estate - loss offsetting - Art 63 TFEU OJ C
252 from 27082011 p25 hearing 10012013 opinion AdvGen 21032013
12122013 C-30312 Imfeld and Garcet (BE) ndash self-employed establishment personal and family
circumstances opinion AdvGen
12122013 C-36212
Test Claimants in the FII Group (UK) hearing 26062013 opinion AdvGen
23012014 C-16412 DMC (D) - reserves taxation Submitted by Finanzgericht Hamburg decision 2612012
(2K 22410) hearing 19092013
23012014 C-29612 Comm v Belgium - IP101559 - Savings schemes (eacutepargne pensions) (COM decision
24112010 ndash infr 20055060)
05022014 C-38512 Hervis Sport- eacutes Divatkereskedelmi (HU) ndash store retail tradersquo special tax hearing
18062013 opinion AdvGen 5092013
13032014 C-37512 Bouanich (FR) ndash inbound dividends taxation - lsquobouclier fiscalrsquo
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
18
CJ Judgments (continued) - Top 01042014 C-8012 Felixstowe Dock and Railway Company and Others (UK) ndash group relief ndash
consortium referring order opinion AdvGen Thu 24102013
10042014 C-19012 Emerging Markets Series of DFA Investment Trust Company (PL) non-EU third
countries ndash dividends- opinion AdvGen
05062014 C-2412
C-2712
X BV (NL) ndash dividends ndash OCTthird countries
TBG (NL) ndash dividends ndash OCTthird countries hearing 23102013 opinion AdvGen
16012014
12062014 C-3913
C-4013
C-4113
SCA Group Holding
X and Others
MSA International Holdings and MSA Nederland
(NL) - fiscal unity regime - Papillon case-law implementation request
httpbitlySOL4ET hearing 09012014 opinion AdvGen Kokott 27022014
19062014 C-5313
C-8013
Strojiacuterny Prostějov (CZ) ndash WHT on foreign undertakings supplying workers
17072014
Order Art
53(2)
C-50513 Yumer (BG) ndash income taxation ndash agricultural activity
17072014 C-4813 Nordea Bank Danmark (DK) - carry-forward losses restructuring companies in
difficulty opinion AdvGen 13032014
03092014 C-12712 Comm v Spain - IP111278 - Inheritance and gift tax rules (COM decision
27102011 infr 20044090) hearing Wed 08012014
04092014 C-21113 Comm v Germany IP121018 - Inheritance tax provisions (COM decision
27092012 infr 20084534) hearing Thu 8052014
11092014 C-4712 Kronos International (D) - dividend taxation imputation system third countries
hearing 16052013 opinion AdvGen Thu 07112013
11092014 C-48913 Verest and Gerards (BE) ndash income from immovable propertyrental income ndash
revenu cadastral v valeur locative
09102014 C-32612 van Caster and van Caster (D) - flat-rate taxation of income of intransparent
investment funds Art 63(3) TFUE opinion AdvGen 21112013
22102014 C-34413
C-36713
Blanco and Fabretti (IT) ndash lottery winnings
13112014 C-11214 Comm v UK - IP121146 - Taxation of capital gains (COM decision 24102012
infr 20094131) ndash CFC rules ndash anti-abuse
11122014 C-67811 Comm v Spain - IP101569 - Fiscal representative (COM decisions 24112010 and
29092011 infr 20072446) hearing Thu 12062014
18122014 C-8713 X v Tax Administration (NL) - expenses deduction limitation - monumental buildings
(1103763) opinion AdvGen 04092014
18122014 C-13313 Q (NL) - gift tax - monumental buildings hearing 21052014 AdvGen 2102014
18122014 C-64013 Comm v UK - IP1264 - Repayment of taxes paid in mistake of law (COM
decision 26012012 infr20094462)
03022015 C-17213 Comm v UK IP121017 IP091461 - Cross-border loss relief - (COM decisions
8102009 27092012 infr20074026) hearing 15072014 opinion AdvGen
Kokott 23102014
24022015 C-51213 Sopora (No 12057) (NL) - 150 kilometre requirement in 30 ruling ndash expenses ndash
flat rate basis v actual amount of expenses hearing Tue 2092014 opinion AdvGen
13112014
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
19
CJ Judgments (continued) - Top 24022015 C-55913 Gruumlnewald (DE) ndash rente viagegravere ndash inheritance taxation ndash deacuteduction hearing
16092014 opinion AdvGen 18112014
26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -
opinion AdvGen 21102014
05032015 C-34313 Modelo Continente Hipermercados (PT) - transfer of all assets liabilities of company-
transfer of liability for administrative offences
16042015 C-59113 Comm v Germany - IP121019 - Tax rules on hidden reserves (COM decision
27092012 infr 20084336) hearing Wed 26112014 AdvGen Bot
21052015 C-56013 Wagner-Raith (DE) ndash foreign investment funds - investment fund established in a
third country ndashnotional earnings AdvGen Thu 18122014 - 3rd country
21052015 C-65713 Verder LabTec GmbH amp Co KG (D) ndash exit taxation ndash companies ndash foreign PE ndash
hidden reserves opinion AdvGen 26022015
21052015 C-34914 Pazdziej (FR)- local taxes - residence tax ndash upper limit PPI
04062015
Order -
inadmissible
C-57814 Argenta Spaarbank (BE) - Parent-Subsidiary Directive - Directive 90435CEE ndash
non-deductibility of interest up to amount of exempt dividends under participation
exemption
10062015 C-68613 X (SE) ndash capital gains taxation ndash currency losses ndash deductions opinion AdvGen
Kokott 22012015
11062015 C-9814 Berlington Hungaryd ea (HU) ndash gambling tax ndash hearing 14012015 930
18062015 C-914 Kieback (NL) - httpwwwndfrnlpdf12-02305hrhtm - application of Schumacker
case-law for only part of the tax year ndash mortgage expenses deduction opinion
AdvGen Sharpston 5032015
16072015 C-48514 Comm v France - IP14808 - Charitiesrsquo taxation ndash donations and inheritance
(COM decision 10072014 infr 20065003 20074208 20074823) AdvGen
Mengozzi
16072015 C-25514 Chmielewski (HU) ndash customs ndash progressive fine for missing obligation to declare
cash opinion AdvGen 752015
02092015 C-38614 Groupe Steria (FR) ndash dividends ndash Parent Subsidiary Directive - 5 charges ndash fiscal
unity - inteacutegration fiscale hearing 13052015 opinion AdvGen Kokott 1162015
03092015
Order
C-25015 Vivium (BE) ndash Lack of administrative or judicial remedies
17092015 C-58913 E Familienprivatstiftung Eisenstadt (AT) - investment income ndash private
foundations hearing Wed 21012015 AdvGen Wathelet ndash no opinion
17092015 C-1014
C-1414
C-1714
Miljoen (NL) - outbound dividends ndash individual income taxation
X (NL) - outbound dividends ndash tax free amount
Socieacuteteacute Geacuteneacuterale (NL) ndash outbound dividends ndash costsexpenses linked hearing
18032015 opinion AdvGen Jaumlaumlskinen 25062015
06102015 C-6614 Finanzamt Linz (A) ndash group taxation ndash goodwill ndash amortisation opinion AdvGen
Kokott 16042015
29102015 C-58914 Comm v Belgium - IP131105 ndash Discriminatory taxation of interest and dividends
(COM decision 20112013 infr 20084157)
19112015 C-63213 Skatteverket с Hirvonen (SE) ndash non-resident individuals taxation ndash choice between
severaltaxation systems
19112015 C-24114 Bukovansky (D) ndashldquoreverserdquo frontier-worker - CH-DE agreement hearing Thu
26022015 opinion AdvGen Mengozzi 30042015
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
20
CJ Judgments (continued) - Top 17122015 C-38814 Timac Agro (D) ndash foreign PE ndash deduction with recapture - (final) losses hearing Wed
1072015 opinion AdvGen Wathelet Thu 3092015
04022016
Order
C-19415 Baudinet (IT) - inbound dividends ndash - double taxation - foreign tax credit - DTC
14042016 C-52214 Sparkasse Allgaumlu (D) ndash information obligation ndash inheritance tax ndash banking secrecy
opinion AdvGen Szpunar 12112015
26052016 C-4815 NN (ex ING International) (BE) ndash taxe annuelle sur OPC opinion AdvGen Bobek
21012016
26052016 C-24415 Comm v Greece - IP154675 - Inheritance taxation - primary residence (COM
decision 26032015 infr 20122134) AdvGen Wathelet
26052016 C-30015 Kohll et Kohll-Schlesser (L) ndash foreign pensions ndash tax credit opinion AdvGen
Campos Saacutenchez-Bordona 16022016
02062016 C-12215 C (FIN) - supplementary tax on pension income
02062016 C-25214 Pensioenfonds Metaal en Technie (SE) ndash dividends ndash pension funds
opinion AdvGen Szpunar 10092015
08062016 C-47914 Sabine Huumlnnebeck v Finanzamt Krefeld (DE) ndash gift of immovable property -
higher tax-free allowance for residents than for non-residents AdvGen Wathelet
18022016
30062016 C-12315 Feilen (D) ndash inheritance tax hearing 27012016 opinion AdvGen Wathelet
17032016
30062016 C-17615 Riskin et Timmermans (BE) ndash inbound dividends ndash double taxation ndash 3rd country v
EU sourced
13072016 C-1815 Brisal (PT) ndash grossnet taxation ndash interest - refinancing costs ndash follow-up COM v PT
hearing Wed 13012016 opinion AdvGen Kokkot 17032016
15092016 C-26815 Ullens de Schooten (BE) ndash national limitation period ndash Res judicata opinion AdvGen
Bot 14062016
21092016 C-47815 Radgen (D) ndash CH Swiss ndash EU agreement - tax exemption for teaching activities
24112016 C-46414 SECIL (PT) ndash inbound dividends ndash 3rd countries
21122016 C-50314 Comm v Portugal - IP1450 - Exit taxation of individuals (COM decision
23012014 infr 20072381) hearing 16032016
21122016 C-59314 MASCO DENMARK ApS Damixa (DK) ndash thin capitalisation rules ndash intra-group
loans ndash(non)deductibility of interests hearing 03032016
09022017 C-28315 X (NL) - mortgage expenses ndash self-employed (EU and non-EU) ndash pro-rata ndash personal
and family circumstances opinion AdvGen Wathelet 07092016
15022017 C-31715 X (NL) ndash longer recovery period for savings abroad ndash follow-up Passenheim-van
Schoot ndash assets 3rd country
02032017 C-49615 Eschenbrenner (D) Cross border worker - Benefit paid by the MS of employment in
case of the insolvency of the employer Directive 200894EC opinion AdvGen
Wathelet 07092016
08032017 C-44815 Wereldhave Belgium ea (BE) ndash Parent Subsidiary Directive - Directive 90435 -
lsquosubject to taxrsquo condition in the recipient State opinion AdvGen Campos Saacutenchez-
Bordona 26102016
08032017 C-1416 Euro Park Service (FR) ndash Merger directive Directive 90434EEC- option opinion
AdvGen Wathelet 26102016
04052017 C-9816 Comm v Greece - IP154674 - Inheritance taxation ndash charities (COM decision
26032015 infr 20122091) AdvGen Kokott
10052017 C-69015 de Lobkowicz (FR) ndash CSG PPI opinion AdvGen Mengozzi 06122016
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
21
CJ Judgments (continued) - Top 16052017 C-68215 Berlioz Investment Fund (LU) - Directive 201116EU ndash exchange of information
request opinion AdvGen Wathelet 10012017
17052017 C-6815 X (BE) ndash Parent-Subsidiary Directive - Directive 90435 ndash ldquofairness taxrdquo
17052017 C-36516 Association franccedilaise des entreprises priveacutees and Others (FR) ndash withholding tax
Parent subsidiary Directive 201196EU
08062017 C-58015 Van der Weegen and Pot (BE) ndash foreign saving income ndash tax exemption
13062017 C-59115 The Gibraltar Betting and Gaming Association Limited and The Queen (UK)
22062017 C-2016 Bechtel and Bechtel (D) ndash personal tax ndash cross-border
07092017 C-616 Holcim France and Enka (FR) ndash PSD parent-subsidiary directive 90435 ndash domestic
anti-abuse provisions opinion AdvGen Kokott 19012017
12092017 C-64815 Austria v Germany - DTC interpretation - mismatch in qualification ndash double
taxation ndash clause compromissoire Opinion AdvGen Mengozzi 27042017
14092017 C-62815 The Trustees of the BT Pension Scheme (UK) ndash dividend taxation ndash legal remedies
opinion AdvGen Wathelet 21122016
14092017 C-64615 Trustees of the P Panayi Accumulation amp Maintenance Settlements (UK) - trusts
ndash exit tax Rules Opinion AdvGen Kokott 21122016
26102017 C-3916 Argenta Spaarbank (BE) ndash Parent subsidiary directive PSD - Directive
90435EEC ndash charges deduction ndash holding period Hearing 30032017 Opinion
AdvGen Kokott 27042017
23112017 C-29216 A Oy (FI) - transfer of assets ndash exit taxation Opinion AdvGen Kokott 13072017
20122017 C-50416
C-61316
Deister Holding (DE) investment income tax on distributions of profits - non-
resident parent company
Juhler Holding (DE) anti abuse
22022018 C-39816
C-39916
X (NL) - fiscal unity per item
Opinion AdvGen Campos Saacutenchez-Bordona 25102017
15032018 C-35516 Picart (FR) ndash self-employed ndash EU-CH agreement versus art 49 TFEU Opinion
AdvGen Mengozzi 2607201
Top Latest judgment
Pending cases of interest for direct taxation
with last procedural event and date of next procedural event
Court of Justice- Top
C-11516 N Luxembourg 1 (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11616
C-11716
T Denmark (DK) Y Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Parent
subsidiary directive Directive 90435EEC Hearing 10102017 Opinion AdvGen Kokott
01032018
C-11816 X Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties Hearing 10102017 Opinion AdvGen Kokott 01032018
C-19216 Fisher (UK) - transfer of assets ndash EU territory
C-23316 ANGED (ES) tax on large retail establishment Cataluntildea ndash retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23416 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-23516 ANGED (ES) tax on large retail establishment Asturias - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
22
C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
Continued Pending cases of interest for direct taxation - Court of Justice - Top
C-23716 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash
State Aid issues Hearing 06072017 Opinion AdvGen Kokott 09112017
C-29916 Z Denmark (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC
interest and royalties ndash conduit companies Hearing 10102017 Opinion AdvGen Kokott
01032018
C-32716
C-42116
Jacob (FR) - Directive 90434EEC ndash exchange of shares ndash capital gains tax
Lassus (FR) ndash Merger directive 90434EEC ndash deferred taxation ndash exchange of shares
Opinion AdvGen Wathelet 15112017 Judgment 22032018 0930
C-38216 Hornbach- Baumarkt (D) ndash anti-abuse provisions - arms length ndash proportionality ndash evidence
Hearing 27092017 Opinion AdvGen Bobek 14122017
C-48016 Fidelity Funds (DK) UCITS Directive 85611EEC ndash taxation of dividends of undertakings for
collective investment Hearing 05102017 Opinion AdvGen Mengozzi 20122017
C-55316 TTL (BG) withholding tax ndash interests charged until requirements of double taxation convention
fulfilled Hearing 17012018
C-65016 Bevola and Jens W Trock (DK) deduction of losses in branches - Marks amp Spencer C-44603
Hearing 25102017 Opinion AdvGen Campos Saacutenchez-Bordona 17012018
C-68516 EV (DE) anti-abuse provisions ndash dividends from 3rd countries Hearing 30112017 Opinion
AdvGen Wathelet 07022018
C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017
Opinion AdvGen Campos Saacutenchez-Bordona 21022018
C-11017 Comm v Belgium - IP155201 - Taxation of income from immovable property (COM decision
18062015 infr 20074332)
C-12517 Bisignani (IT) directive 201116UE administrative cooperation - mandatory declaration of
financial transfers
C-13517 X (DE) corporate taxation ndash shareholding - Article 57(1) EC (now Article 64(1) TFEU) Hearing
05032018
C-15617 Koumlln-Aktienfonds Deka (NL) investment funds - taxation of dividends (UCITS)
C-15717 X (NL) investment funds - taxation of dividends
C-27217 Zyla (NL) social security contributions - Schumacker
C-41617 Comm v France IP164216 - Discrimination des dividendes de source europeacuteenne suite de la
jurisprudence CJUE Accor (COM decision 08122016 infr 20144092)
C-44017 GS (DE) Exemption from tax on income from capital on distributions of profits mdash Unequal
treatment of foreign and domestic companies mdash Directive 201196
C-48017 Montag (DE) Tax deductibility of pension contributions
C-57517 Sofina and others (FR) taxation of dividends
C-58117 Waumlchtler (DE) exit tax ndash capital gain - Switzerland
C-59817 A-fonds (NL) state aid ndash free movement of capital
C-60217 Sauvage et Lejeune (BE) DTT between Belgium and Luxembourg - free movement of workers
C-60717 Memira Holding (SE) Loss compensation - subsidiaries
C-60817 Holmen AB (SE) deduction of losses - subsidiaries
C-62517 Vorarlberger Landes -und Hypothekenbank AG (AT) stability tax and special contribution for
Austrian credit establishments
C-64117 College Pension Plan of British Columbia ndash CPPBC (DE) non-profit establishment ndash taxation of
shares
C-67917 Huijbrechts (BE) inheritance tax ndash forestry ndash sustainable management
C-7518 Vodafone Magyarorszaacuteg (HU) special tax on telecommunications
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
23
Press releases (Commission) on infringement cases in which the Commission decision to go
to the Court has not yet been carried out (httpeuropaeupress_roompress_releasesindex_enhtm)
httpeceuropaeucommunity_lawinfringementsinfringements_decisions_enhtm Top
Comm v BE IP141144 - Taxation of collective investment undertakings (COM decision 16102014
infr 20094568)
Cases removed from the register
Top
C-29098 Comm v Austria ndash anonymous savings accounts (OJ C 299 26091998 p 18) opinion AdvG Saggio
1852000 removed from the register by decision of 29092000 (OJ C 45 10022001 p 17)
C-24900 Comm V Hellenic Republic (OJ C 247 2682000 p 22) ndash reduced tax rate for the purchase of land with
foreign currency (press release IP00256) ndash Withdrawn after legislative changes ndash removed from the register
02082001 OJ C 348 08122001 p 22
C-28801 Thomsen v FA Flensburg (D) (Art39 43 49 sect 10 Abs 2 Nr 2 EstG 1990) ndash OJ C 275 2992001 p 8 ndash removed from the register 02032002 OJ C 144 15062002 p 32
C-29801 Comm v Germany (discriminatory conditions sickness insurance sect 257(2a) SGB V with tax consequences sect
3 Nr62 EstG) (OJ C 289 13102001 p 14) removed from the register 11122003
OJ 94 17042004 p 33
C-45002 Qualitaumlr Engeneering Services v FA Kassel-Goethestraszlige (D) ndash waiver for wages withholding tax (DTA UK-D
ArtXI request from BFH ndash I R 2101) OJ C 70 220303 p 1 removed from the register 05052004 OJ C 228
11092004 p 34
C-400 401 40297 Juntas Generales D Gipuzkoa Alava y Bizkaia (ES) (OJ C 41 07021998 p 9) opinion AdvG Saggio
01071999 removed from the register 1622000 ECR 2000 p I-10731091
C-54803 EP v Council of the EU (legal base of dir 200393 ndash mutual assistance) ndash OJ C 47 21022004 p 24 see also
C-33801 and C-53303) in parallel
C-54903 EP v Council of the EU ndash legal base of Reg 17982003 admincoopVAT
both removed from the register16122004
C-804 Bujara v Rijksbelastingsdienst (NL) ndash MFN treatment of German resident under NL-B DTA (request of
08012004 from Gerechtshof s-Hertogenbosch) OJ C 59 06032004 p 17 similar to C-37603 removed
from the register15122005 (withdrawal of request)
C-4705 Comm v Spain ndash tax deductibility of contributions to foreign pension funds ndash Art 39 43 49 56
EC + EEA (infr 20022293) IP04873 order of 18012007
C-5605 Comm v Greece ndash non-transposition of Dir200348 OJ C 93 16042005 p 12
removed from the register 2552005 (after adoption of national measures)
C-6605 Comm (supported by ES) vThe Netherlands (supported by FIN) ndash foreign pension
DG EMPL income as base for social contributions OJ C 93 16042005 p 14
removed from the register 22112006
C-10505 Comm vFinland ndash foreign pension income as base for social contributions (infr 20014647)
DG EMPL OJ C 93 16042005 p 22 removed from the register 22112006
Ordonnance T-27304 ndash affaire rayeacutee du registre
23052008 Brandt Industries v Comm annulment of decision of 16122003 on the aid scheme implemented
by France for the takeover of firms in difficulty OJ C 251 09102004 p 23 hearing 472007
C-18506 British Telecommunications v Commissioners of HM Rev and Customs (UK) ndash repayment of
voluntarily but erroneously paid taxes - OJ C 154 01072006 p 9removed from the register
25082007(order of the President of the Court of 5 June 2007) (withdrawal of request)
C-20305 Vodafone 2 v Her Majestys Revenue and Customs (UK) ndash CFC legislation Art 43 49 56 EC OJ
C 182 23072005 p 29 removed from the register 20082008
C-51408 Atenor Group v SPF Finances (BE) - preliminary ruling on RDT Dir90435
OJ C 32 of 07022009 p20 ndash affaire radieacutee du registre ordonnance du 24032009
C-30708 Comm v Belgium (BE) ndash refusal of credit for withholding tax levied on dividends from foreign
companies (infr 20054504) IP0767 OJ C 272 of 25102008 p7 - withdrawn
C-24409 Comm v Germany - Discriminatory rules for buildings abroad ndash (infr20064667) IP09433 Art
56 OJ C 233 of 26092009 p4 - withdrawn
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
24
C-1310 Knubben Dak en Leidekkersbedrijf BV ndashoblig denregistrement OJ C 80 of 27032010 p14
removed from the register 24012011
C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22
removed from the register 16112011
C-11212 Franklin Templeton Investment (HU) - removed from the register 5122012
C-7612 Comm v FR - IP11603 - Foreign pension and investment funds (COM decision 1952011
infr 20064097 + 20084439) removed from the register 7052013
C-9913 Guy Kleynen (BE) - higher taxation of interest paid by non-resident banks - 4
surcharge removed from the register 15072013
C-13014 Comm v BE - IP13136 - Tax reduction for Walloon tax residents (COM decision 21022013
infr 20094386)
C-62913 Adarco Invest (PL) ndash PE removal of foreign branch from commercial register without dissolution
removed from the register 30042014
C-7216 Prospector Offshore Drilling and Others (UK) ndash limitation costs deductibility removed from
register 30112016
Judgments - Court of First Instance (lead of DG COMP unless stated otherwise) Top
23042007 T-3003 The General Workers Union in Denmark (Specialarbejderforbundet i Danmark SID) (DK)
v Commndashtaxation of seamen on board DIS ships OJ C 70 22032003 p32
Order of inadmissibility OJ C 140 23062007 p22
12092007 T-34803 Friesland Coberco Dairy Foods Holding NV v Comm ndash annulment of Decision
2003515EC of 17022003 on the State aid implemented by the Netherlands for international
financing activities (OJ 2003 L 180 p 52) OJ C 21 24012004 p 35
18122008 T-21104 T-21504 Government of Gibraltar resp UK v Comm annulment of decision of
30032004 on Gibraltar government corporation tax reform (State aid C 662002) OJ C 217
28082004 p 27 and OJ C 217 28082004 p 29 hearing 14032007
C-10609 P and C-10709 P
09092009 T-230 23101 Diputacioacuten D Alava and Gobierno Vasco v Comm (annulment of decision
C(2001)1760 defining certain tax relief provisions as State aid) ndashOJ C 348 08122001 p24
hearing 17012008
09092009 T-227 228 22901 Diputacioacuten D Alava Vizcaya Guipuacutezcoa Vizcaya and Gobierno Vasco v
Comm (annulment of decision C(2001) 1759 1765 1764 1763 defining certain tax relief
provisions as State aids) ndash OJ C 331 24112001 p 29 30 31 31 hearing 16012008
09092009 T-8602 Territorio Histoacuterico D Alava - Diputacioacuten Foral D Alava v Comm(annulment of
decision C(2001) 4475 of 20122001 declaring certain tax exemptions from company tax to be
State aid incompatible with the common market) ndash OJ C 144 15062002 p 52 hearing 15012008
09092009 T-8702 Territorio Histoacuterico D Vizkaia - Diputacioacuten Foral D Vizkaia v Comm (annulment of
decision C(2001) 4478 hellip as T-8602) ndash OJ C 144 15062002 p 53 hearing 15012008
09092009 T-8802 Territorio Histoacuterico D Gipuzkoa - Diputacioacuten Foral D Guipuacutezcoa v Comm
(annulment of decision C(2001)4448hellipas T-8602)ndash OJ C 144 15062002 p 53 hearing 15012008
10092009 T-7503 Banco Comercial dos Accedilores v Comm OJ C 112 10052003 p 35 hearing
29012009
15122009 T-15604 EDF v Comm ndash annulment of Art3 and 4 of Commission Decision C(2003) 4637 of
16122003 OJ C 179 10072004 p 12
15112011 C-10609 P and C-10709 P - appeal against T-21104 T-21504 Government of Gibraltar resp
UK v Comm annulment of decision of 30032004 on Gibraltar government corporation tax
reform (State aid C 662002) OJ C 217 28082004 p 27 and OJ C 217 28082004 p 29 hearing
14032007 Opinion AdvGen 07042011
18122012 T-20511 Germany v Comm - Scheme for the carry-forward of tax losses in the case of
restructuring of companies in difficulty
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
25
ANNEX Tax cases of other than national Courts and institutions Top
Cour de Justice Benelux (Brussels) httpwwwcourbeneluxhofbeindexhtm
19032007 A 2006211 Metabouw Bouwbedrijf v Belgium ndash Art 2 and 59 of the Treaty on Benelux Union
similar to ECJ case C-38305 R Talotta v Belgium
EFTA Court (Luxemburg) httpwwweftacourtint
20051999 E-698 Norway v EFTA Surveillance Authority (ESA) ndash (State aid in form of regionally different
social security taxation)
12122003 E-103 EFTA Surveillance Authority (ESA) v Iceland ndash higher tax on intra-EEA flights than on
domestic flights ndash Art 36 EEA Agreement (~49 EC) ndash OJ C51 26022004 p 3
23112004 E-104 Fokus Bank ASA v Staten (Norway) ndash tax credit for foreign shareholders Art 40 EEA
Agreement hearing 28092004 ndash OJ C 45 23022006 p10
24112005 E-205 EFTA Surveillance Authority (ESA) v Iceland ndash failure to end tax scheme for internat
Trading companies (ITC) considered as State aid and to recover the State aid
07052008 E-707 Seabrokers AS v StatenSkattedirektoratet (N)-request of 25 May 2007 from Stavanger
District Court ndash Art 4 31 40 of the EEA Agreement report for the Hearing ndash Oral Hearing Fri 1st
February 2008
EFTA Surveillance Authority ndash state aid related decisions
15022011 httpwwweftasurvintmediadecisions44-11-COLpdf
03112010 httpwwweftasurvintmediadecisions416-10-COLpdf
24032010 httpwwweftasurvintmediadecisions97-10-COLpdf
10052011 E-410 E-610 and E-710 - Principality of Liechtenstein Reassur Aktiengesellschaft Swisscom
RE Aktiengesellschaft v EFTA Surveillance Authority
03102012 E-1511 Arcade Drilling AS v Staten v Skatt Vest ndash exit taxation
02122013 E-1413 EFTA v Iceland - immediate taxation upon cross-border mergers
27062014 E-2613 Atli Gunnarsson (EEA agreement) ndash personal tax credits
09072014 E-313
E-2013 Fred E Olson and others с Staten vSentralskattekontoret for storbedrifter (EEA
agreement) CFC anti-abuse rules
13092017 E-1516 Yara International ASA and the Norwegian Government final lossabuse of rights and
artificial arrangements to avoid taxation
Removed
E-406 KLM Royal Dutch Airlines v Staten (Norway) ndash reimbursement of taxes collected in conflict with provisions of
the EEA Agreement removed by order of 22122006
European Court of Human Rights (Strasbourg) httpwwwechrcoeint
23101990 (171989177233) Case of Darby v Sweden (duty to pay special tax to the Church of Sweden) art
14 9 and 50 of the Human Rights Convention (HRC) Art1 First additional Protocol to the HRC
29081997 (711996690882 application 1995892) Case of AP MP and TP v Switzerland (criminal
sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
29081997 (751996694886 application 2091992) Case of EL RL and OL v Switzerland (criminal sanction on heirs for tax evasion committed by deceased) art 6 sect 2 HRC
22051998 (8119978651076) Case of Hooze v The Netherlands (unreasonably long time of proceedings in
tax fraud) art 6 sect 1 HRC
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)
26
03052001 (8119978651076) Case of JB v Switzerland (no obligation to incriminate oneself) art 6 sect 1
HRC
12072001 application no 4475998 Case of Ferrazzini v Italy (unreasonably long proceedings in a tax case)
art 6 sect1 HRC judgment tax obligations not covered by the term civil rights and obligations
(dissenting opinion of Judge Lorenzen joined by 5 other judges)
16042002 (application no3667797 Case of SA Dangeville v France (damages for refusal to repay VAT
unduly paid) Art1 First Prot HRC [in French]
Press Release 201 of 1642002
23072002 application no 3698597 Case of Vaumlstberga Taxi AB and Vulic v Sweden (access to justice
length of procedure in tax matters) art 6 sect 1 HRC
06032003 application no 6321400 Case of Ohlen v Denmark (length of criminal proceedings in a tax fraud
case)
22072003 applications no 4921799 and 4921899 Case of SA Cabinet Diot and SA Gras Savoye v France
(damages for refusal to repay VAT unduly paid) Art1 First Prot HRC [in French]
21062005 application no 5066499 Case of STRAumlG DATATJAumlNSTER AB v Sweden ndash bankruptcy
because of tax debt Art1 First Prot HRC
19072005 application no 663803 Case of PM v UK (tax deductibility of maintenance payments) Art 14
HRC and Art1 First Prot HRC Press release 408
09032006 application no 1016202 Case of Eko-Elda AVEE v Greece (interest on tax repayment claim)
Art1 First Prot HRC [in French only] Press release 133
10072006 application no 1357804 Case of Armex Holding v Czech Rep partial decision (obligation to
pay the same taxes twice) Art1 First Prot HRC striked out after friendly settlement decision of
02052007
23052007 application no 80302 Case of Intersplav v Ukraine violation of tax repayment obligation
protected by Art1 First Prot HRC Press release 14
04032008 applications nos 6368400 6347500 6348400 and 6346800 cases of Hobbs Richard Walsh
and Geen v United Kingdom ndashrefusal of widowrsquos bereavement allowance to widowers contrary
to Art14 HRC press release 690
29042008 application no 1337805 Case of Burden and Burden v United Kingdom inheritance tax for
surviving sister living together but not for surviving spouse or civil partner Art 14 HRC Art1
First Prot HRC 12122006 judgment of 4th section press release 777 referred to Grand Chamber
press release 488 of 06072007
World Trade Organization (Geneva)
21022006 US v European Communities - FSC (Foreign Sales Corporations) case Report of the Appellate
Body (DocWTDS108ABRW2)