Tax Case Law of the Court of Justice of the European Union - 2016

Peter Kavelaars (1959) is aanvankelijk werkzaam geweest als inspecteur van 's Rijksbelastingen (1983-1989).

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Peter Kavelaars, Jasper Korving

Tax Case Law of the Court of Justice of the European Union - 2016

Name: Tax Case Law of the Court of Justice of the European Union - 2016
Author: Peter Kavelaars

Direct Taxes, Social Security Law, Procedural Law, Pending Cases

Paperback Engels 2016 9789012398565

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For many years now, a prominent place in EU law has been reserved for the case law of the European Court of Justice. Although it did not take long after the Court of Justice's inception for it to hand down its first significant judgments in the field of taxation, actual interest in this case law is of much more recent date, mainly owing to the fact that the scope of the judgments was fairly limited at first.

This situation has undergone quite some changes in the past few years. Many tax lawyers have come to realize the significance of the (tax) case law developed by the Court of Justice, not in the last place because of the far-reaching impact some of the Luxembourg decisions have had. Nonetheless, the huge number of judgments rendered on tax issues, particularly in the last ten years, has also caused many a person to lose track of the really important decisions. Added to this is the fact that the judgments are generally bulky and not always easy to find or consult.

These circumstances lay at the heart of our decision to condense a number of relevant judgments to the format used in this publication and to emphasize their vital characteristics. The focus in this publication is on judgments in the field of direct taxation, but major European cases revolving around social security disputes and judgments on general principles and the formal aspects of EU law have not been forgotten. Judgments on indirect taxation have been omitted. We have also listed the tax matters currently pending before the Court of Justice in this publication.

Specificaties

ISBN13:9789012398565

Taal:Engels

Bindwijze:paperback

Aantal pagina's:1214

Uitgever:Sdu

Druk:1

Verschijningsdatum:21-9-2016

Hoofdrubriek:Juridisch

ISSN:

Jongbloed:Belastingrecht - Europees belastingrecht

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Over Peter Kavelaars

Peter Kavelaars (1959) is aanvankelijk werkzaam geweest als inspecteur van 's Rijksbelastingen (1983-1989). Sinds februari 1989 is hij Directeur van het Wetenschappelijke Bureau van Deloitte Belastingadviseurs te Rotterdam. Tevens is hij als hoogleraar verbonden aan de capaciteitsgroep Fiscale Economie van de Erasmus Universiteit Rotterdam. In 1990 is hem de Staatsprijs voor Fiscaalwetenschappelijke publicaties 1989 toegekend vanwege zijn publicaties in het bijzonder op het terrein van de premieheffing. In 1992 is hij gepromoveerd op het proefschrift 'Toewijzingsregels in het Europees sociaal-verzekeringsrecht'. Prof. dr. P. Kavelaars is hoogleraar Fiscale Economie aan de Erasmus Universiteit Rotterdam, buitengewoon hoogleraar fiscaal recht en economie aan de University of Curaçao en directeur van het Wetenschappelijk Bureau van Deloitte Belastingadviseurs te Rotterdam. Hij heeft vele publicaties op zijn naam staan op diverse fiscale gebieden.

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Inhoudsopgave

Table of contents 5
Table of contents
The cases are presented in alphabetical order; disregarding prefixes or first names. In the index below the cases have been grouped thematically and within each theme chronologically.
Introduction 17
Overview by article 21
Overview by number 35
List of abbreviations 51
Table of equivalence – treaty articles 53
Notes to the summaries 55
ECJ Judgments
opinion judgment number page
I. GENERAL EU LAW
* Van Gend & Loos 12-12-1962 05-02-1963 26/62 537
* Costa/ENEL 25-06-1964 15-06-1964 06/64 411
* Marleasing 12-07-1990 13-11-1990 106/89 761
* Emmott 23-04-1991 25-07-1991 208/90 460
* Francovich and Bonifaci 28-05-1991 19-11-1991 6/90; 9/90 524
* Steen 05-11-1991 28-01-1992 332/90 1006
* Steenhorst-Neerings 31-03-1993 27-10-1993 338/91 1008
* Gebhard 20-06-1995 30-11-1995 55/94 534
* Brasserie du Pecheur 28-11-1995 05-03-1996 46/93 194
* Emsland-Starke 16-05-2000 14-12-2000 110/99 462
* Uberseering 04-12-2001 05-11-2002 208/00 1095
* Inspire Art 30-01-2003 30-09-2003 167/01 644
* Kobler 08-04-2003 30-09-2003 224/01 688
* Weber’s Wine World 20-03-2003 02-10-2003 147/01 1135
* Kuhne & Heitz 17-06-2003 13-01-2004 543/00 701
* Commission v Italy I 03-06-2003 09-12-2003 129/00 334
* Recheio – Cash & Carry 11-12-2003 17-06-2004 30/02 891
* Leusden / Holin Groep 03-06-2003 29-04-2004 487/01;
7/02
733
* Pfeiffer and others 26-05-2003/
27-04-2004
05-10-2004 397/01 to
403/01
852
* Goed Wonen 16-12-2004 26-04-2005 376/02 564
* Halifax 07-04-2005 21-02-2006 255/02 589
* Kapferer 10-11-2005 16-03-2006 234/04 668
* IRAP 17-03-2005/
14-03-2006
03-10-2006 475/03 646
* De Graaf/Daniels none 06-10-2006 436/05 570
* Commission v Belgium II 06-04-2006 09-11-2006 433/04 266
* Soprope none 18-12-2008 349/07 993
* X BV 05-03-2009 11-06-2009 429/07 1188
* Olimpiclub 24-03-2009 03-09-2009 2/08 815
* Weald Leasing 26-10-2010 22-12-2010 103/09 1132
* RBS Deutschland Holding 30-09-2011 22-12-2010 277/09 887
* Q-Beef 26-05-2011 08-08-2011 89/10 882
* Lady & Kid c.s. 07-12-2010 06-09-2011 398/09 707
* Test Claimants VI 05-09-2013 12-12-2013 362/12 1077
* Commission v United Kingdom II
none 18-12-2014 640/13 397
* X Steuerberatungsgesellschaft 01-10-2015 17-12-2015 342/14 1199
II. MATERIAL CASE LAW (EXCL. INDIRECT TAXES)
A. Personal Income tax
* Biehl I 24-01-1990 08-05-1990 175/88 173
* Bachmann 17-09-1991 28-01-1992 204/90 135
* Werner 06-10-1992 26-01-1993 112/91 1144
* Schumacker 22-11-1994 14-02-1995 279/93 956
* Wielockx 31-05-1995 11-08-1995 80/94 1146
* Biehl II 19-09-1995 26-10-1995 151/94 175
* Asscher 15-02-1996 27-06-1996 107/94 120
* Safir 23-09-1997 28-04-1998 118/96 929
* Gschwind 11-03-1999 14-09-1999 391/97 585
* Vestergaard 10-06-1999 28-10-1999 55/98 1121
* Baars 14-10-1999 13-04-2000 251/98 133
* Zurstrassen 27-01-2000 16-05-2000 87/99 1207
* Verkooijen 24-06-1999/14-12-1999
06-06-2000 35/98 1119
* Danner 21-03-2002 03-10-2002 136/00 421
* X & Y 06-06-2002 21-11-2002 436/00 1183
* De Groot 20-06-2002 12-12-2002 385/00 579
* Gerritse 13-03-2003 12-06-2003 234/01 539
* Skandia 03-04-2003 26-06-2003 422/01 984
* Schilling 06-05-2003 13-11-2003 209/01 949
* Commission v France I 16-10-2003 04-03-2004 334/02 295
* De Lasteyrie du Saillant 13-03-2003 11-03-2004 09/02 724
* De Baeck none 08-06-2004 268/03 139
* Wallentin 11-03-2004 01-07-2004 169/03 1127
* Lenz 25-03-2004 15-07-2004 315/02 727
* Weidert-Paulus 12-04-2004 15-07-2004 242/03 1138
* Manninen 18-03-2004 07-09-2004 319/02 751
* Fokus Bank none 23-11-2004 E-1/04 515
* Commission v Spain I none 19-12-2004 219/03 370
* Schempp 27-01-2005 12-07-2005 403/03 942
* Blanckaert 08-09-2005 08-09-2005 512/03 177
* Bouanich 14-07-2005 19-01-2006 265/04 188
* Conijn 09-03-2006 06-07-2006 346/04 408
* N 30-03-2006 07-09-2006 470/04 790
* Stauffer 15-12-2005 14-09-2006 386/04 1003
* Scorpio 16-05-2006 03-10-2006 290/04 962
* Commission v Portugal II none 26-10-2006 345/05 348
* Turpeinen 18-05-2006 09-11-2006 520/04 1092
* Kerckhaert-Morres 06-04-2006 14-11-2006 513/04 681
* Meindl 13-07-2006 25-01-2007 329/05 776
* Commission v Denmark I 01-06-2006 30-01-2007 150/04 286
* Commission v Sweden none 18-01-2007 104/06 393
* Meilicke 10-11-2005/05-10-2006
06-03-2007 292/04 768
* Commission v Belgium III 03-10-2006 05-07-2007 522/04 268
* A & B none 10-05-2007 102/05 72
* Holbock none 24-05-2007 157/05 618
* Lakebrink 29-03-2007 18-07-2007 182/06 710
* Schwarz 21-09-2005 11-09-2007 76/05 959
* Commission v Germany II 21-09-2006 11-09-2007 318/05 301
* Hollmann none 11-10-2007 443/06 622
* A 11-09-2007 18-12-2007 101/05 62
* Jundt 10-10-2007 18-12-2007 281/06 662
* Gronfeldt none 18-12-2007 436/06 577
* Renneberg 25-06-2008 16-10-2008 527/06 897
* Persche 14-10-2008 27-01-2009 318/07 849
* Commission v Greece II none 23-04-2009 406/07 321
* Ruffler none 23-04-2009 544/07 915
* X and Passenheim none 11-06-2009 155/08
and
157/08
1152
* Damseaux none 16-07-2009 128/08 419
* Commission v Germany III 31-03-2009 10-09-2009 269/07 304
* Commission v Spain V 16-07-2009 06-10-2009 153/08 378
* Commission v Spain IV none 06-10-2009 562/07 376
* Busley/Cibrian none 15-10-2009 35/08 211
* Filipiak none 19-11-2009 310/08 496
* Gielen 27-10-2009 18-03-2010 440/08 549
* CIBA 17-12-2009 15-04-2010 96/08 241
* Zanotti none 20-05-2010 56/09 1203
* Dijkman none 01-07-2010 233/09 432
* Commission v Greece III none 20-01-2011 155/09 323
* Schroder 09-12-2010 31-03-2011 450/09 951
* Commission v Portugal IV 17-06-2010 07-04-2011 20/09 352
* Prunus 09-12-2010 05-05-2011 384/09 868
* Commission v Austria 08-03-2011 16-06-2011 10/10 261
* Meilicke II 13-01-2011 30-06-2011 262/09 772
* Schulz 26-05-2011 15-09-2011 240/10 953
* Commission v Belgium V 21-07-2011 01-12-2011 250/08 275
* Commission v Hungary 09-12-2010 01-12-2011 253/09 330
* X NV (Feijenoord) 21-12-2011 21-12-2011 498/10 1195
* Commission v Estonia 24-11-2011 10-05-2012 39/10 290
* Commission v Spain VII none 12-07-2012 269/09 385
* Beker and Beker 12-07-2012 28-02-2013 168/11 162
* Ettwein 18-10-2012 28-02-2013 425/11 475
* Las 12-07-2012 16-04-2013 202/11 719
* Commission v Belgium VI none 06-06-2013 383/10 277
* K none 07-11-2013 322/11 665
* Imfeld 13-06-2013 12-12-2013 303/12 631
* Commission v Belgium IX none 23-01-2014 296/12 282
* Bouanich II none 13-03-2014 375/12 191
* Strojirny Prosteˇjov 13-02-2014 19-06-2014 53/13 1015
* Gunnarsson none 27-06-2014 E-26/13 587
* Verest and Gerards none 11-09-2014 489/13 1114
* Commission v United Kingdom III
none 13-11-2014 112/14 399
* X VI 04-09-2014 18-12-2014 87/13 1165
* Q 02-10-2014 18-12-2014 133/13 879
* Sopora 13-11-2014 24-02-2015 512/13 990
* Grunewald 18-11-2014 24-02-2015 559/13 582
* Commission v Germany VII none 16-04-2015 591/13 316
* Kieback 05-03-2015 18-06-2015 9/14 683
* Eisenstadt none 17-09-2015 589/13 450
* Miljoen 25-06-2015 17-09-2015 10/14 783
* X VIII 25-06-2015 17-09-2015 14/14 1170
* Hirvonen none 19-11-2015 632/13 616
* Bukovansky 30-04-2015 19-11-2015 241/14 205
* Kohll and Kohll-Schlesser 26-02-2016 26-05-2016 300/15 693
* C 28-01-2016 02-06-2016 122/15 213
* Riskin and Timmermans 12-04-2016 30-06-2016 176/15 906
B. Corporate tax
* Avoir Fiscal none 28-01-1986 270/83 131
* Daily Mail 07-06-1988 27-09-1988 81/87 417
* Futura Participations 05-11-1996 15-05-1997 250/95 529
* ICI 16-12-1997 16-07-1998 264/96 627
* Royal Bank of Scotland 19-11-1998 29-04-1999 311/97 913
* Baxter 01-12-1998 08-07-1999 254/97 159
* Saint-Gobain 02-03-1999 21-09-1999 307/97 931
* Sandoz 20-05-1999 14-10-1999 439/97 937
* X AB & Y AB 03-06-1999 18-11-1999 200/98 1186
* Epson 17-02-2000 08-06-2000 375/98 464
* AMID 08-06-2000 14-12-2000 141/99 96
* Metallgesellschaft 12-09-2000 08-03-2001 387/98 780
* Commerzbank 17-03-1993 27-02-2002 480/01 259
* Lankhorst-Hohorst 26-09-2002 12-12-2002 324/00 717
* Bosal 24-09-2002 18-09-2003 168/01 184
* Laboratoires Fournier 09-12-2004 10-03-2005 39/04 705
* Marks & Spencer 07-04-2005 13-12-2005 446/03 756
* CLT-UFA 14-04-2005 23-02-2006 253/03 247
* Keller none 23-02-2006 474/04 675
* Cadbury Schweppes 02-05-2006 12-09-2006 196/04 216
* Test Claimants I 23-02-2006 12-12-2006 374/04 1036
* Test Claimants II 06-04-2006 12-12-2006 446/04 1041
* Denkavit II 27-04-2006 14-12-2006 170/05 428
* Centro Equestre 05-10-2006 15-02-2007 345/04 237
* Test Claimants III 29-06-2006 13-03-2007 524/04 1056
* Talotta 16-11-2006 22-03-2007 383/05 1022
* Rewe 31-05-2006 29-03-2007 347/04 900
* Lasertec none 10-05-2007 492/04 722
* Oy Esab 12-09-2006 18-07-2007 231/05 470
* Amurta 07-06-2007 08-11-2007 379/05 98
* Columbus 29-03-2007 06-12-2007 298/05 255
* Commission v Spain II none 13-03-2008 248/06 372
* Test Claimants IV none 23-04-2008 201/05 1065
* Seabrokers none 07-05-2008 E-7/07 965
* Lidl Belgium 14-02-2008 15-05-2008 414/06 738
* Orange Fund 03-07-2007 20-05-2008 194/06 829
* Bauer 10-01-2008 02-10-2008 360/06 157
* Ruhesitz none 23-10-2008 157/07 917
* Papillon 04-09-2008 27-11-2008 418/07 842
* Jobra none 04-12-2008 330/07 660
* Truck Centre 18-09-2008 22-12-2008 282/07 1085
* Steko none 22-01-2009 377/07 1010
* Commission v Netherlands I none 11-06-2009 521/07 340
* Glaxo 09-07-2009 17-09-2009 182/08 559
* Commission v Italy II 16-07-2009 19-11-2009 540/07 337
* Gestion 10-09-2009 21-01-2010 311/08 541
* X Holding 19-11-2009 25-02-2010 337/08 1193
* Commission v Spain VI none 03-06-2010 487/08 381
* Commission v Portugal III 25-03-2010 17-06-2010 105/08 350
* Rimbaud 29-04-2010 28-10-2010 72/09 903
* Tankreederei I none 22-12-2010 287/10 1025
* Haribo and Salinen 11-11-2010 10-02-2011 436/08
and
437/08
596
* Prunus 09-12-2010 05-05-2011 384/09 868
* Scheuten Solar 12-05-2011 21-07-2011 397/09 947
* Accor 22-12-2010 15-09-2011 310/09 79
* Commission v Portugal VI 25-05-2011 06-10-2011 493/09 357
* Waypoint none 13-10-2011 9/11 1130
* Commission v Germany IV none 20-10-2011 284/09 309
* National Grid Indus 08-09-2011 29-11-2011 371/10 798
* Immobilien Linz none 01-12-2011 492/10 634
* Banco Bilbao none 08-12-2011 157/10 147
* Fim Santander none 10-05-2012 338/11 499
* Commission v Belgium VII none 10-05-2012 370/11 279
* SIAT 29-09-2011 05-07-2012 318/10 980
* Tate & Lyle none 12-07-2012 384/11 1027
* Commission v Portugal VII 28-06-2012 06-09-2012 38/10 359
* Philips Electronics 19-04-2012 06-09-2012 18/11 855
* Finanziaria SAPA none 06-09-2012 380/11 504
* Levy and Sebbag none 19-09-2012 540/11 736
* Commission v Belgium VIII none 25-10-2012 387/11 280
* Commission v Finland 19-07-2012 08-11-2012 342/10 293
* Test Claimants V 19-07-2012 13-11-2012 35/11 1071
* Commission v Germany V none 22-11-2012 600/10 312
* 3D I 10-07-2012 19-12-2012 207/11 57
* Commission v Netherlands II none 31-01-2013 301/11 342
* A Oy 19-07-2012 21-02-2013 123/11 74
* Commission v Spain VIII none 25-04-2013 64/11 387
* Argenta Spaarbank 19-09-2012 04-07-2013 350/11 112
* Commission v Denmark II none 18-07-2013 261/11 288
* Itelcar none 03-10-2013 282/12 651
* DMC none 23-01-2014 164/12 435
* Felixstowe 24-10-2013 01-04-2014 80/12 486
* Emerging Markets Series 06-11-2013 10-04-2014 190/12 456
* X BV II 16-01-2014 05-06-2014 24/12 1190
* SCA Group Holding 27-02-2014 12-06-2014 39/13 939
* X V 27-02-2014 12-06-2014 40/13 1163
* Olsen none 09-07-2014 E-3/13 817
* Nordea Bank 13-03-2014 17-07-2014 48/13 808
* Kronos 07-11-2013 11-09-2014 47/12 695
* Van Caster 21-11-2013 09-10-2014 326/12 233
* Commission v Spain IX none 11-12-2014 678/11 389
* Commission v United Kingdom I
23-10-2013 03-02-2015 172/13 395
* Wagner-Raith 18-12-2014 21-05-2015 560/13 1124
* Verder LabTec 26-02-2015 21-05-2015 657/13 1111
* X VII 22-01-2015 10-06-2015 686/13 1168
* Groupe Steria 11-06-2015 02-09-2015 386/14 1012
* Societe Generale 25-06-2015 17-09-2015 17/14 986
* Finanzamt Linz 16-04-2015 06-10-2015 66/14 501
* Commission v Belgium X none 29-10-2015 589/14 284
* Timac Agro Deutschland 03-09-2015 17-12-2015 388/14 1080
* Baudinet none 04-02-2016 194/15 155
* Pensioenfonds Metaal en Techniek
10-09-2015 02-06-2016 252/14 847
* Brisal 17-03-2016 13-07-2016 18/15 199
C. Directives
* Denkavit I 02-05-1996 17-10-1996 283/94 425
* Leur-Bloem 17-09-1996 17-07-1997 28/95 730
* Eurowings 26-01-1999 26-10-1999 294/97 479
* Athinaiki Zythopoiia 10-05-2001 04-10-2001 294/99 125
* Andersen 11-09-2001 15-01-2002 43/00 102
* Oce van der Grinten 23-01-2003 25-09-2003 58/01 813
* Kofoed 08-02-2007 05-07-2007 321/05 690
* Banque Federative 24-01-2008 03-04-2008 27/07 150
* Commission v Belgium IV none 08-05-2008 392/07 273
* Burda 31-01-2008 26-06-2008 284/06 208
* A.T. 06-11-2008 11-12-2008 285/07 123
* Vergers du Vieux Tauves 03-07-2008 22-12-2008 48/07 1116
* Cobelfret 08-05-2008 12-02-2009 138/07 250
* KBC Bank and NV Beleggen none 04-06-2009 439/07
and
499/07
672
* Aberdeen Property 18-12-2007 18-06-2009 303/07 76
* Gaz de France 25-06-2009 01-10-2009 247/08 531
* Zwijnenburg 16-07-2009 20-05-2010 352/08 1211
* Ferrero and General Beverage 25-03-2010 24-06-2010 338/08
and
339/08
489
* Foggia none 10-11-2011 126/10 513
* A Oy none 19-07-2012 48/11 74
* Pelati none 18-10-2012 603/10 845
* Punch Graphix Prepress none 18-10-2012 371/11 871
* Sabou 06-06-2013 22-10-2013 276/12 926
D. Treaties
* Gilly 20-11-1997 12-05-1998 336/96 554
* D 26-10-2004 05-07-2005 376/03 413
* Bujara none 15-12-2005 8/04 203
* Ritter 01-03-2005 21-02-2006 152/03 909
E. Other taxes
* Felicitas (capital duty) 17-06-1982 15-07-1982 270/81 484
* Deltakabel (capital duty) 13-11-1990 05-02-1991 15/89 423
* Muwi (capital duty) 24-10-1991 13-12-1991 164/90 788
* Ponente Carni (capital duty) 30-09-1992 20-04-1993 71/91 864
* Jansen van Rosendaal (privileges/immunities EU)
31-03-1993 17-06-1993 88/92 658
* Halliburton (transfer duty) 10-02-1994 12-04-1994 01/93 594
* Vander Zwalmen (privileges/immunities EU)
25-03-1999 14-10-1999 229/98 1209
* WN (information directive) 13-01-2000 13-04-2000 420/98 1150
* Kvaerner (insurance duty) 18-01-2001 14-06-2001 191/99 703
* Lindman (lottery tax) 10-04-2003 13-11-2003 42/02 741
* Barbier (inheritance tax) 12-12-2002 11-12-2003 364/01 153
* EFTA v Iceland (flight tax) none 12-12-2003 E-1/03 448
* Commission v Belgium I (tax stock exchange transactions)
15-01-2004 15-07-2004 415/02 263
* Giotto (advertising tax) 28-10-2004 17-02-2005 134/03 557
* Optiver (capital duty) 09-11-2004 10-03-2005 22/03 827
* Mobistar (GSM tax) 07-04-2005 08-09-2005 544/03 786
* Senior Engineering (capital duty)
14-07-2005 12-01-2006 494/03 971
* Van Hilten (inheritance tax) 30-06-2005 23-02-2006 513/03 613
* Aro Tubi (capital duty) 19-05-2005 30-03-2006 46/04 116
* Magpar (capital duty) 17-01-2006 18-05-2006 509/04 744
* Badischer Winzerkeller (capital duty)
none 15-06-2006 264/04 137
* Van de Coevering (car registration tax)
none 27-06-2006 242/05 253
* Organon (capital duty) none 07-09-2006 193/04 835
* Commission v Greece I (capital duty)
15-02-2007 07-06-2007 178/05 318
* Societe Elisa (capital duty) 26-04-2007 11-10-2007 451/05 452
* Fortum (capital duty) 05-07-2007 25-10-2007 240/06 522
* Auer (capital duty) 21-06-2007 08-11-2007 251/06 127
* Geurts-Vogten (inheritance tax) 15-02-2007 25-10-2007 464/05 544
* Jager (inheritance tax) 11-09-2007 17-01-2008 256/06 655
* Ilhan (car registration tax) none 22-05-2008 42/08 629
* Eckelkamp (inheritance tax) 13-03-2008 11-09-2008 11/07 445
* Arens-Sikken (inheritance tax) 13-03-2008 11-09-2008 43/07 109
* Vandermeir (car registration tax)
none 24-10-2008 364/08 1107
* Block (inheritance tax) none 12-02-2009 67/08 180
* Commission v Spain III (capital duty)
05-03-2009 09-07-2009 397/07 374
* Commission v Spain V (lottery tax)
16-07-2009 06-10-2009 153/08 378
* Regione Sardegna (tourism tax) 02-07-2009 17-11-2009 169/08 893
* CIBA (vocational training levy) 17-12-2009 15-04-2010 96/08 241
* Mattner (gift tax) none 22-04-2010 510/08 765
* Speranza (capital duty) 25-03-2010 01-07-2010 35/09 997
* Hengartner and Gasser (hunting tax)
20-05-2010 15-07-2010 70/09 602
* VAV (car registration tax) none 29-09-2010 91/10 1109
* Inmogolf (capital duty) none 06-10-2010 487/09 642
* Heukelbach (inheritance tax) none 10-02-2011 25/10 611
* Tatu (car registration tax) 27-01-2011 07-04-2011 402/09 1030
* Commission v Portugal V (fiscal representative)
none 05-05-2011 267/09 355
* Drutu (car registration tax) none 13-07-2011 438/10 440
* Halley (inheritance tax) none 15-09-2011 132/10 592
* Commission v Austria (fiscal representative)
none 29-09-2011 387/10 261
* Helmholz (energy taxation) none 01-12-2011 79/10 600
* Pak-Holdco (capital duty) none 16-02-2012 371/10 840
* Grillo Star (capital duty) 12-01-2011 19-04-2012 443/09 574
* Van Putten (car registration tax) 01-12-2011 26-04-2012 578-580/10 876
* Notermans-Boddenberg (car registration tax)
none 27-04-2012 114/11 811
* Scheunemann (inheritance tax) 20-03-2012 19-07-2012 31/11 945
* RVS (insurance duty) 06-09-2012 21-02-2013 243/11 923
* Welte (inheritance tax) 12-06-2013 17-10-2013 181/12 1140
* X II (car registration tax) 05-09-2013 21-11-2013 302/12 1155
* X IV (communal tax) none 12-12-2013 486/12 1161
* X III (car registration tax) none 19-12-2013 437/12 1158
* Hervis Sport (trade tax) 05-09-2013 05-02-2014 385/12 608
* United Kingdom v Council (FTT) none 30-04-2014 209/13 1101
* Ascendi (capital duty) 08-04-2014 12-06-2014 377/13 118
* Braun (capital duty) none 03-07-2014 524/13 197
* Commission v Spain X (inheritance tax)
none 03-09-2014 127/12 391
* Commission v Germany VI (inheritance tax)
none 04-09-2014 211/13 314
* Gielen II (capital duty) none 09-10-2014 299/13 552
* Navantia (immovable property tax)
none 19-10-2014 522/13 802
* Manea (car registration tax) 10-02-2015 14-04-2015 76/14 748
* Drukarnia Multipress (capital duty)
18-12-2014 22-04-2015 357/13 438
* Berlington Hungary (lottery tax) none 11-06-2015 98/14 165
* Commission v Greece IV (car registration tax)
none 14-01-2016 66/15 325
* Sparkasse Allgau (inheritance tax)
26-11-2015 14-04-2016 522/14 995
* ING International (capital tax) none 26-05-2016 48/15 638
* Commission v Greece V (inheritance tax)
none 26-05-2016 244/15 327
* Hunnebeck (inheritance tax) 18-02-2016 08-06-2016 479/14 624
* Commission v Portugal IX (car registration tax)
none 16-06-2016 200/15 365
* Feilen (inheritance tax) 17-03-2016 30-06-2016 123/15 481
F. State Aid
* Cassa di Risparmio di Firenze 27-10-2005 10-01-2006 222/04 229
* Commission v Portugal I 20-10-2005 06-09-2006 88/03 344
* Unicredito 08-09-2005 15-12-2005 148/04 1097
* Comunidad 08-05-2008 11-09-2008 428 and next/06
404
* Campina 23-04-2009 17-09-2009 519/07 221
* Regione Sardegna 02-07-2009 17-11-2009 169/08 893
* Commission v Slovak Republic 09-10-2010 22-12-2010 507/08 367
* A2A and ASM Brescia none 21-12-2011 318/09
and
320/09
70
* P Oy 07-02-2013 18-07-2013 6/12 838
G. Other – non-tax
* Svensson & Gustavsson 17-05-1995 14-11-1995 484/93 1017
* Bosman 20-09-1995 15-12-1995 415/93 186
* Centros 16-06-1998 09-03-1999 212/97 239
* Open Sky 31-01-2002 15-11-2002 467 and
next/98
822
* Pusa 20-11-2003 29-04-2004 224/02 873
* Merida 05-02-2004 16-09-2004 400/02 778
* Sevic 07-07-2005 13-12-2005 411/03 974
* Fidium 16-03-2006 03-06-2006 452/04 492
* Commission v Germany I 28-06-2007 17-01-2008 152/05 299
* Cartesio 22-05-2008 16-12-2008 210/06 225
* Aladzhov 06-09-2011 17-11-1011 434/10 90
* 3M Italia Spa none 29-03-2012 417/10 60
* Duomo 16-11-2011 10-05-2012 357/10 442
* VALE 15-12-2011 12-07-2012 378/10 1103
* Akerberg Fransson 12-06-2012 26-02-2013 617/10 87
* Impacto Azul none 20-06-2013 186/12 636
* Ciup 18-02-2016 30-06-2016 288/14 244
* Toma none 30-06-2016 205/15 1082
III. SOCIAL SECURITY CONTRIBUTIONS
* Manpower 08-12-1970 17-12-1970 35/70 754
* Ronfeldt 12-12-1990 07-02-1991 227/89 911
* Grana-Novoa 28-04-1993 02-08-1993 23/92 572
* Zinnecker 22-04-1993 13-10-1993 121/92 1205
* Aldewereld 01-02-1994 29-06-1994 60/93 94
* Calle Grenzshop Andresen 19-01-1995 16-02-1995 425/93 219
* De Jaeck 12-09-1996 30-01-1997 340/94 653
* Terhoeve 30-04-1998 26-01-1999 18/95 1033
* Fitzwilliam 28-01-1999 10-02-2000 202/97 511
* Gottardo 05-04-2001 15-01-2002 55/00 567
* Hervein II 05-04-2001 19-03-2002 393/99 605
* Piatkowski 17-11-2005 09-03-2006 493/04 859
* Nikula 16-02-2006 18-07-2006 50/05 806
* Celozzi none 18-01-2007 332/05 235
* Xhymshiti none 18-11-2010 247/09 1201
* Baesen none 09-12-2010 296/09 141
* Borger none 10-03-2011 516/09 182
* Salemink 08-09-2011 17-01-2012 347/10 934
* Erny none 28-06-2012 172/11 466
* Format Urzadzenia 03-05-2012 04-10-2012 115/11 518
* K.B. none 11-09-2014 394/13 670
* Balazs 04-09-2014 22-01-2015 401/13 143
* De Ruyter 21-10-2014 26-02-2015 623/13 920
* Kik 16-10-2014 19-03-2015 266/13 685
* E.S. none 22-04-2015 646/13 468
* Franzen 10-09-2014 23-04-2015 382/13 526
* Fischer-Lintjens 12-02-2015 04-06-2015 543/13 506
* X IX 13-05-2015 09-09-2015 72/14 1172
* Commission v United Kingdom IV
06-10-2015 14-06-2016 308/14 401
IV. PENDING CASES
* Banco de Santander 274/14 149
* SECIL 464/14 968
* Commission v France II 485/14 297
* Commission v Portugal VIII 12-05-2016 503/14 363
* Masco Denmark and Damixa 12-05-2016 593/14 763
* X X 68/15 1175
* Vicdantrans 73/15 1123
* Aer Lingus 05-07-2016 164/15P 85
* Orsi 217/15 837
* Wind 1014 and Daell 249/15 1148
* X XI 283/15 1177
* X XII 317/15 1179
* Baldetti 350/15 146
* Wereldhave Belgium 448/15 1143
* Adrien and others 466/15 84
* Radgen 478/15 886
* Eschenbrenner 496/15 474
* De Lange 548/15 715
* Commission v Ireland 552/15 333
* X XIII 569/15 1181
* X XIV 570/15 1182
* Van der Weegen and Pot 580/15 1137
* Gibraltar Betting and Gaming Association 591/15 547
* Trustees of the BT pension scheme
628/15 1088
* Trustees of the P Panayi Accumulation & Maintenance Settlements 646/15 1090
* Austria v Germany 648/15 129
* Berlioz Investment Fund 682/15 170
* Luxembourg v Commission 755/15 743
* Netherlands v Commission 760/15 805
* Aquino 3/16 107
* Holcim France and Enka 6/16 620
* Euro Park Service 14/16 478
* Bechtel and Bechtel 20/16 161
* Argenta Spaarbank II 39/16 114
* Istanbul Lojistik 65/16 649
* Prospector Offshore Drilling 72/16 866
* Commission v Greece VI 98/16 329
* POLBUD-WYKONAWSTWO 106/16 862
* N Luxembourg 1 115/16 795
* T Danmark 116/16 1019
* Stanleybet Malta and Stoppani 141/16 1002
* Fisher 192/16 509
* Andres 203/16P 104
* ANGED 233/16 105
* A III 292/16 69