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1

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CJEU CASES IN THE AREA OF OR OF PARTICULAR INTEREST FOR

DIRECT TAXATION

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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


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


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


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


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


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


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


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


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


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


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


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


18072013 C-612 P Oy (FIN) ndash loss(es) carry-forward rules (State Aid) hearing 22112012


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


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


26022015 C-62313 Geacuterard de Ruyter (FR) - social security contributions - capital income -


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


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


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


C-11916 C Denmark I (DK) - beneficial owner ndash national anti-abuse provisions - Directive 200349EC


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




22

C-23616 ANGED (ES) tax on large retail establishment Aragoacuten - retail tax ndash de facto discrimination ndash


Continued Pending cases of interest for direct taxation - Court of Justice - Top



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


C-2817 NN (DK) taxation of dividends - Council Directive 85611EEC (UCITS) Hearing 29112017


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)


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


C-11410 SA Belpolis Beacuteneacutelux (BE) ndash obligation denregistrement - OJ C 134 of 22052010 p22


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


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



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



1999 p I- 7449 7463



ECR 1999 p I-7643 7657




I-995 1028


1049 1052 - PR 92000

23022000 T-22397

T-1798










2712000 ndash PR 352000








contributions)







p 2 ECR 2000 p I-11619 11632

08032001 C-39798

C-41098




1760




C 2000 14072001 p 15 ECR 2001 p I-3731 3760





OJ C 84 06042002 p 20 ECR 2002 p I-379 394







4


and T-

20701










233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212

12092002

Order Art

104(3)






05112002 C-466

467 468-

469 471

472 475

47698








11012003 p 3 ECR 2002 p I-10829 10847



11802 CFE



11838



OJ C 44 2222003 p1 ECR 2003 p I-1 29



02082003 p 7 ECR 2003 p I-5933 5945 CFE



2003 p I-6817 6830 PR 552003













p I- 13031 13076

5




13410



13543



I-15013 15032






ECR 2004 p I-2409 2431







AdvG Alber 09092003 ECR 2004 p I- 4829 4852



03072003 ECR 2004 p I-4981 5005







01072004 C-36102

and C-

36202



6405 6416 CFE

01072004



11032004 ECR 2004 p I-6443 6458







15072004









Kokott 18032004 ECR 2004 p I-7477 7498




2004 p I-8471 8482

6









ECR 2005 p I- 85114





ECR 2005 p I-2057 2068










ECR 2005 p I-7321 7336






ECR 2005 p I-7685 7705

08092005 C-54403

and C-

54503








Geelhoed 28042005 7837 7850 PPI



PR 10605 ECR 2005 p I-10805 10825






10866




14072005 ECR 2006 p I-923 945




7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













3



1999 p I- 7449 7463



ECR 1999 p I-7643 7657




I-995 1028


1049 1052 - PR 92000

23022000 T-22397

T-1798










2712000 ndash PR 352000








contributions)







p 2 ECR 2000 p I-11619 11632

08032001 C-39798

C-41098




1760




C 2000 14072001 p 15 ECR 2001 p I-3731 3760





OJ C 84 06042002 p 20 ECR 2002 p I-379 394







4


and T-

20701










233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212

12092002

Order Art

104(3)






05112002 C-466

467 468-

469 471

472 475

47698








11012003 p 3 ECR 2002 p I-10829 10847



11802 CFE



11838



OJ C 44 2222003 p1 ECR 2003 p I-1 29



02082003 p 7 ECR 2003 p I-5933 5945 CFE



2003 p I-6817 6830 PR 552003













p I- 13031 13076

5




13410



13543



I-15013 15032






ECR 2004 p I-2409 2431







AdvG Alber 09092003 ECR 2004 p I- 4829 4852



03072003 ECR 2004 p I-4981 5005







01072004 C-36102

and C-

36202



6405 6416 CFE

01072004



11032004 ECR 2004 p I-6443 6458







15072004









Kokott 18032004 ECR 2004 p I-7477 7498




2004 p I-8471 8482

6









ECR 2005 p I- 85114





ECR 2005 p I-2057 2068










ECR 2005 p I-7321 7336






ECR 2005 p I-7685 7705

08092005 C-54403

and C-

54503








Geelhoed 28042005 7837 7850 PPI



PR 10605 ECR 2005 p I-10805 10825






10866




14072005 ECR 2006 p I-923 945




7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













4


and T-

20701










233 28092002 p 1 (Art18 EC) ECR 2002 p I-6191 6212

12092002

Order Art

104(3)






05112002 C-466

467 468-

469 471

472 475

47698








11012003 p 3 ECR 2002 p I-10829 10847



11802 CFE



11838



OJ C 44 2222003 p1 ECR 2003 p I-1 29



02082003 p 7 ECR 2003 p I-5933 5945 CFE



2003 p I-6817 6830 PR 552003













p I- 13031 13076

5




13410



13543



I-15013 15032






ECR 2004 p I-2409 2431







AdvG Alber 09092003 ECR 2004 p I- 4829 4852



03072003 ECR 2004 p I-4981 5005







01072004 C-36102

and C-

36202



6405 6416 CFE

01072004



11032004 ECR 2004 p I-6443 6458







15072004









Kokott 18032004 ECR 2004 p I-7477 7498




2004 p I-8471 8482

6









ECR 2005 p I- 85114





ECR 2005 p I-2057 2068










ECR 2005 p I-7321 7336






ECR 2005 p I-7685 7705

08092005 C-54403

and C-

54503








Geelhoed 28042005 7837 7850 PPI



PR 10605 ECR 2005 p I-10805 10825






10866




14072005 ECR 2006 p I-923 945




7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













5




13410



13543



I-15013 15032






ECR 2004 p I-2409 2431







AdvG Alber 09092003 ECR 2004 p I- 4829 4852



03072003 ECR 2004 p I-4981 5005







01072004 C-36102

and C-

36202



6405 6416 CFE

01072004



11032004 ECR 2004 p I-6443 6458







15072004









Kokott 18032004 ECR 2004 p I-7477 7498




2004 p I-8471 8482

6









ECR 2005 p I- 85114





ECR 2005 p I-2057 2068










ECR 2005 p I-7321 7336






ECR 2005 p I-7685 7705

08092005 C-54403

and C-

54503








Geelhoed 28042005 7837 7850 PPI



PR 10605 ECR 2005 p I-10805 10825






10866




14072005 ECR 2006 p I-923 945




7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













6









ECR 2005 p I- 85114





ECR 2005 p I-2057 2068










ECR 2005 p I-7321 7336






ECR 2005 p I-7685 7705

08092005 C-54403

and C-

54503








Geelhoed 28042005 7837 7850 PPI



PR 10605 ECR 2005 p I-10805 10825






10866




14072005 ECR 2006 p I-923 945




7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













7


103





ECR 2006 p I-1609 1655 PR No 1506 CFE
















2006 p I-2107











2961



22062006 C-18203

and C-

21703





















8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













8










02122006 p6





8206












AdvGen opinion








18052006













14122006 C-

485486

487 488

489

49003







PR 10206

9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













9


















only)




29062006 PR 2207

22032007

DG

ADMIN











10052007

Order Art

104(3)




05022005 p 11

10052007

Order Art

104(3)


















10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













10




















25102007

DG REGIO




06112007

Order Art

104(3)















11092007 PR 9907

















AdvG opinion

11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













11





08112007



(Sharpston) opinion






03042008

DG EMPL







23042008

Order Art

104(3)



27



Colomer) opinion












AdvG Mengozzi








p9 AdvG Mazak












12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













12




Kokott








16122008

DG

MARKT











Kokott CFE







Mengozzi PR 0509







2008




10112007 p34



3409

04062009

Order Art

104(3)

C-439

C-49907




11062009

DG OMP







11062009 C-155

15708



13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













13








(Mengozzi) opinion











IP06043 OJ C 64 of 08032008 p22



Mengozzi




12042008 p15 hearing 26032009








27092008 p8


260 of 11102008 p5 hearing 4062009 Adv

















14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













14



p16 Art 56TEC



24062010 C-338

33908



90435EEC OJ C 260 of 11102008 p7



12092009 p20




hearing 03022010 Adv Gen 29042010

22112010

Order Art 104(3)


OJ C 195 from 17072010 p4





10022011 C-436

43708













Art 63 TFEU





Art 63 TFEU





13012011 Art 63 TFEU





15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













15


8092011 C-78 79

8008



















OJ C 134 of 22052010 p25 hearing 14072011










p16



29032012

Order Art 104(3)






10052012 C-338 ndash

34711






30072011 p9 hearing 28032012




16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













16


opinion AdvGen PPI



18062012

Order Art 104(3)


12072012

Order Art 104(3)







hearing 29022012








19092012

Order Art 104(3)





OJ C 282 from 24092011 p11


20084624) OJ C 305 from 15102011 p4











20082207) OJ C 252 from 27082011 p20



17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













17





















20064726) OJ C 274 from 09102010 p13















12122013 C-36212



(2K 22410) hearing 19092013


24112010 ndash infr 20055060)




18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













18





05062014 C-2412

C-2712



16012014

12062014 C-3913

C-4013

C-4113

SCA Group Holding

X and Others




19062014 C-5313

C-8013


17072014

Order Art

53(2)





27102011 infr 20044090) hearing Wed 08012014


27092012 infr 20084534) hearing Thu 8052014







22102014 C-34413

C-36713





29092011 infr 20072446) hearing Thu 12062014


(1103763) opinion AdvGen 04092014



decision 26012012 infr20094462)



Kokott 23102014



13112014

19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













19














04062015

Order -

inadmissible



exemption


Kokott 22012015







Mengozzi





03092015

Order




17092015 C-1014

C-1414

C-1714






Kokott 16042015







20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













20



04022016

Order





21012016










18022016


17032016


EU sourced




Bot 14062016




23012014 infr 20072381) hearing 16032016









Wathelet 07092016



Bordona 26102016






21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













21





















20122017 C-50416

C-61316




22022018 C-39816

C-39916





Top Latest judgment






C-11616

C-11716



01032018












22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













22








01032018

C-32716

C-42116

















18062015 infr 20074332)


financial transfers


05032018


















shares



23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













23





infr 20094568)


Top





02082001 OJ C 348 08122001 p 22




OJ 94 17042004 p 33



11092004 p 34

































24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













24











infr 20094386)




register 30112016











C-10609 P and C-10709 P



hearing 17012008












29012009


16122003 OJ C 179 10072004 p 12







25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













25
















February 2008










09072014 E-313





Removed











26


HRC










case)











02052007













26


HRC










case)











02052007













CJEU CASES IN THE AREA OF OR OF PARTICULAR INTEREST FOR · CJEU CASES IN THE AREA OF, OR OF...

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