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ECJ Direct Tax Case Law

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General Principles of EU Law

  • Van Gend & Loos, C-26/62
  • Costa v ENEL, C-06/64
  • Dassonville, C-8/74
  • Cassis de Dijon, C-120/78
  • Marleasing, C-106/89
  • Francovich, C-6-90
  • Keck and Mithouard, C-267/91
  • Brasserie du Pêcheur, C-46/93
  • Bosman, C-415/93
  • Gebhard, C-55/94
  • Köbler, C-224/01
  • Traghetti del Mediterraneo, C-173/03

Company losses

  • Futura, C-250/95
  • ICI, C-264/96
  • AMID, C-141/99
  • Marks & Spencer, C-446/03
  • Rewe Zentralfinanz, C-347/04
  • Oy AA, C-231/05
  • Deutsche Shell, C-293/06
  • Lidl Belgium, C-414/06
  • Krankenheim, C-157/07
  • STEKO, C-377/07
  • Papillon, C-418/07

Dividends for Companies 

  • Metallgesellschaft, C-397/98
  • ACT Group Litigation, C-374/04
  • Denkavit II, C-170/05
  • Amurta, C-379/05
  • Fokus Bank, Case E-1/04 (EFTA Court)
  • Orange European Smallcap Fund, C-194/06
  • Aberdeen, C-303/07
  • Commission v Netherlands, C-521/07
  • Commission v Italy, C-540/07

Company deduction of financing costs

  • Bosal, C-168/01
  • Keller, C-471/04

Parent-Subsidiary Directive

  • Denkavit I, C-283/94
  • Epson Europe, C-375/98
  • Athinaïki Zythopiia, C-294/99
  • Océ Van der Grinten, C-58/01
  • Burda, C-284/06
  • Crédit Mutuel, C-27/07
  • Les Vergers, C-48/07
  • Cobelfret, C-138/07
  • Gaz de France, C-247/08

Merger Directive

  • Leur-Bloem, C-28/95
  • Andersen og Jensen, C-43/00
  • Kofoed, C-321/05
  • A.T., C-285/07

Discrimination against permanent establishments of non-residents

  • Commission v France [Avoir Fiscal],Case 270/83
  • Royal Bank of Scotland, C-311/97
  • CLT-UFA, C-253/03

Anti-abuse rules

  • Lankhorst-Hohorst, C-324/00
  • Cadbury Schweppes, C-196/04
  • Thin Cap, C-524/04
  • ELISA, C-451/05
  • Columbus Container, C-298/05
  • Lammers & Van Cleeff, C-105/07
  • Halifax, C-255/02
  • Part Service, C-425/06
  • Glaxo Wellcome, C-182/08
  • SGI, C-311/08

Individuals 

Dividends

  • Verkooijen, C-35/98
  • Manninen, C-319/02
  • Lenz, C-315/02
  • Meilicke, C-292/04
  • Kerckhaert-Morres, C-513/04
  • Commission v Greece, C-406/07
  • Damseaux, C-128/08

Capital gains

  • X and Y, C-436/00
  • Commission v Spain, C-219/03
  • De Baeck, C-268/03
  • Bouanich, C-265/04
  • Commission v Portugal, C-345/05
  • Commission v Sweden, C-104/06
  • Gronfeldt, C-436/06
  • Hollmann, C-443/06
  • Commission v Spain, C-562/07

Deductions, allowances with respect to personal and family circumstances

  • Schumacker, C-279/93
  • Gschwind, C-391/97
  • Zurstrassen, C-87/99
  • De Groot, C-385/00
  • Wallentin, C-169/03
  • Schempp, C-403/03
  • Blanckaert, C-512/03
  • Meindl, C-329/05
  • Commission v Germany, C-269/07
  • Rüffler, C-544/07
  • Filipiak, C-314/08

Deductions with respect to pension and life insurance contributions

  • Bachmann, C-204/90
  • Wielockx, C-80/94
  • Safir, C-118/96
  • Danner, C-136/00
  • Skandia, C-422/01
  • Commission v Denmark, C-150/04
  • Commission v Belgium, C-522/04

 

Taxation of cross-border service providers

  • Gerritse, C-234/01
  • Scorpio, C-290/04
  • Centro Equestre, C-345/04
  • Commission v Belgium, C-433/04
  • Jundt, C-281/06

Losses

  • Ritter-Coulais, C-152/03
  • Lakebrink, C-182/06
  • Renneberg, C-527/06
  • Busley and Cibrian, C-35/08

Transfer of residence and exit taxes

  • Biehl, C-175/88
  • Commission v Luxembourg (Biehl II), C-151/94
  • Lasteyrie du Saillant, C-9/02
  • N, C-470/04

Third-Country Cases

  • Lasertec, C-492/04
  • A and B, C-102/05
  • Holböck, C-157/05
  • A, C-101/05
  • CFC and Dividend Group Litigation, C-201/05
  • Stahlwerk Ergste, C-415/06
  • KBC, C-439/07

Inheritance Tax

  • Barbier, C-364/01
  • Van Hilten, C-513/03
  • Geurts and Vogten, C-464/05
  • Jäger, C-256/06
  • Eckelkamp, C-11/07
  • Arens-Sikken, C-43/07
  • Block, C-67/08

…………………………………………………
List of Cases

Date of judgment Case number Case name
1986 01 28 C-270/83 Avoir fiscal
1988 09 27 C-81/87 Daily Mail
1990 05 08 C-175/88 Biehl
1992 01 28 C-204/90 Bachmann
1993 01 26 C-112/91 Werner
1993 07 13 C-330/91 Commerzbank
1994 04 12 C-1/93 Halliburton
1995 02 14 C-279/93 Schumacker
1995 08 11 C-80/94 Wielockx
1995 10 26 C-151/94 Biehl II
1995 11 14 C-484/93 Svensson
1995 12 15 C-415/93 Bosman
1996 06 27 C-107/94 Asscher
1996 10 17 C-283/94, C-291/94, C-292/94 Denkavit
1997 05 15 C-250/95 Futura
1997 07 17 C-28/95 Leur-Bloem
1998 04 28 C-118/96 Safir
1998 05 12 C-336/96 Gilly
1998 07 16 C-264/96 ICI
1999 04 29 C-311/97 Royal Bank of Scotland
1999 09 14 C-391/97 Gschwind
1999 09 21 C-307/97 Saint-Gobain
1999 10 14 C-229/98 Vander Zwalmen
1999 10 14 C-439/97 Sandoz
1999 10 26 C-294/97 Eurowings
1999 10 28 C-55/98 Vestergaard
1999 11 18 C-200/98 X AB & Y AB
2000 04 13 C-420/98 W.N.
2000 04 13 C-251/98 Baars
2000 05 16 C-87/99 Zurstrassen
2000 06 06 C-35/98 Verkooijen
2000 06 08 C-375/98 Epson
2000 12 14 C-141/99 AMID
2001 03 08 C-397/98, C-410/98 Metallgesellschaft
2001 10 04 C-294/99 Athinaiki Zithopiia
2002 01 15 C-43/00 Andersen
2002 05 30 C-516/99 Schmid
2002 10 03 C-136/00 Danner
2002 11 05 C-208/00 Überseering
2002 11 21 C-436/00 X and Y
2002 12 12 C-324/00 Lankhorst-Hohorst
2002 12 12 C-385/00 De Groot
2003 06 12 C-234/01 Gerritse
2003 06 26 C-422/01 Skandia
2003 09 18 C-168/01 Bosal Holding
2003 09 25 C-58/01 Océ van der Grinten
2003 11 13 C-209/01 Schilling
2003 11 13 C-42/02 Lindman
2003 12 11 C-364/01 Barbier
2004 03 04 C-334/02 Fixed levy
2004 03 11 C-9/02 de Lasteyrie du Saillant
2004 06 08 C-268/03 De Baeck
2004 07 01 C-169/03 Wallentin
2004 07 15 C-242/03 Weidert
2004 07 15 C-315/02 Lenz
2004 09 07 C-319/02 Manninen
2004 12 09 C-219/03 Comm v Spain
2005 03 10 C-39/04 Fournier
2005 07 05 C-376/03 D
2005 07 12 C-403/03 Schempp
2005 09 08 C-512/03 Blanckaert
2005 12 13 C-446/03 Marks & Spencer
2006 01 19 C-265/04 Bouanich
2006 02 21 C-152/03 Ritter
2006 02 23 C-513/03 Van Hilten
2006 02 23 C-471/04 Keller
2006 02 23 C-253/03 CLT-UFA
2006 07 06 C-346/04 Conijn
2006 09 07 C-470/04 N
2006 09 12 C-196/04 Cadbury Schweppes
2006 09 14 C-386/04 Stauffer
2006 10 03 C-290/04 Scorpio
2006 10 26 C-345/05 Comm v Portugal
2006 11 09 C-520/04 Turpeinen
2006 11 09 C-433/04 Comm v Belgium
2006 11 14 C-513/04 Kerckhaert, Morres
2006 12 12 C-446/04 FII Group Litigation
2006 12 12 C-374/04 Act Group Litigation
2006 12 14 C-170/05 Denkavit Internationaal
2007 01 18 C-104/06 Comm v Sweden
2007 01 25 C-329/05 Meindl
2007 01 30 C-150/04 Comm v Denmark
2007 02 15 C-345/04 Centro Equestre
2007 03 06 C-292/04 Meilicke
2007 03 13 C-524/04 Thin Cap Group Litigation
2007 03 22 C-383/05 Talotta
2007 03 29 C-347/04 Rewe
2007 05 07 C-321/05 Kofoed
2007 05 10 C-492/04 Lasertec
2007 05 10 C-102/05 A and B
2007 05 24 C-157/05 Holböck
2007 07 05 C-522/04 Comm v Belgium
2007 07 18 C-231/05 Oy AA
2007 07 18 C-182/06 Lakebrink
2007 09 11 C-76/05 Schwarz
2007 09 11 C-318/05 Comm v Germany
2007 10 11 C-283/06, C-312/06 Kögaz
2007 10 11 C-443/06 Hoffmann
2007 10 11 C-451/05 Elisa
2007 10 25 C-427/05 Porto Antico di Genova
2007 10 25 C-464/05 Geurts and Vogten
2007 11 06 C-415/06 SEW
2007 11 08 C-379/05 Amurta
2007 12 06 C-298/05 Columbus Containers
2007 12 18 C-281/06 Jundt
2007 12 18 C-436/06 Grønfeldt
2007 12 18 C-101/05 A
2008 01 17 C-105/07 Lammers & Van Cleeff
2008 01 17 C-256/06 Jäger
2008 01 17 C-152/05 Comm v Germany
2008 02 28 C-293/06 Deutsche Shell
2008 03 13 C-248/06 Comm v Spain
2008 04 03 C-27/07 Banque Fédérative
2008 04 23 C-201/05 Test Claimants CFC
2008 05 15 C-414/06 Lidl Belgium
2008 05 20 C-194/06 Orange Europe Smallcap Fund
2008 06 26 C-284/06 Burda
2008 09 11 C-43/07 Arens-Sikken
2008 09 11 C-11/07 Eckelkamp
2008 10 02 C-360/06 Bauer
2008 10 16 C-527/06 Renneberg
2008 10 23 C-157/07 KR Wannsee
2008 11 27 C-418/07 Papillon
2008 12 04 C-330/07 Jobra
2008 12 11 C-285/07 A.T.
2008 12 16 C-210/06 Cartesio
2008 12 22 C-48/07 Les Vergers du Vieux Tauves
2008 12 22 C-282/07 Truck Center
2009 01 22 C-377/07 STEKO
2009 01 27 C-318/07 Persche
2009 02 12 C-67/08 Block
2009 02 12 C-138/07 Cobelfret
2009 04 23 C-406/07 Comm v Greece
2009 04 23 C-544/07 Rüffler
2009 06 04 C-439/07, C-499/07 KBC
2009 06 04 C-144/08 Comm v Finland
2009 06 11 C-429/07 X BV
2009 06 11 C-521/07 Comm v Netherlands
2009 06 11 C-155/08, C-157/08 X, Passenheim
2009 06 18 C-303/07 Aberdeen Property
2009 07 09 C-397/07 Comm v Spain
2009 07 16 C-128/08 Damseaux
2009 09 10 C-269/07 Comm v Germany
2009 09 17 C-182/08 Glaxo
2009 10 01 C-502/08 Comm v Spain
2009 10 01 C-569/07 HSBC Holdings
2009 10 01 C-247/08 Gaz de France
2009 10 06 C-562/07 Comm v Spain
2009 10 09 C-153/08 Comm v Spain
2009 10 15 C-35/08 Busley/Cibrian
2009 11 12 C-441/08 Elektrownia Patnow
2009 11 19 C-314/08 Filipiak
2009 11 19 C-540/07 Comm v Italy
2010 01 21 C-311/08 SGI
2010 02 25 C-337/08 X Holding BV
2010 02 25 C-172/08 Pontina Ambiente
2010 03 18 C-440/08 Gielen
2010 04 15 C-96/08 CIBA
2010 05 20 C-56/09 Zanotti
2010 05 20 C-352/08 Modehuis
2010 06 03 C-487/08 Comm v Spain
2010 06 24 C-338/08, C-339/09 Ferrero
2010 07 01 C-233/09 Dijkman
2010 07 01 C-35/09 Speranza
2010 07 15 C-70/09 Hengartner & Gasser
pending C-78/08, C-79/08, C-80/08 Paint Graphos
pending C-436/08 & C-437/08 Haribo
pending C-105/08 Comm v Portugal
pending C-20/09 Comm v Portugal
pending C-72/09 Établissements Rimbaud

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