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62011CJ0197
Judgment of the Court (First Chamber) of 8 May 2013.
Eric Libert and Others v Gouvernement flamand (C-197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C-203/11).
References for a preliminary ruling: Cour constitutionnelle - Belgium.
Fundamental freedoms - Restriction - Justification - State aid - Concept of ‘public works contract’ - Land and buildings located in certain communes - National legislation making the transfer of land and buildings subject to the condition that there exists a ‘sufficient connection’ between the prospective buyer or tenant and the target commune - Social obligation on subdividers and developers - Tax incentives and subsidy mechanisms.
Joined cases C-197/11 and C-203/11.
European Court Reports 2013 Page 00000
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62011CJ0168
Judgment of the Court (Second Chamber) of 28 February 2013.
Manfred Beker and Christa Beker v Finanzamt Heilbronn.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Libre circulation des capitaux - Impôt sur le revenu - Revenus de capitaux - Convention préventive de la double imposition - Dividendes distribués par des sociétés établies dans des États membres et des États tiers - Détermination du plafond d’imputation de la retenue effectuée à l’étranger sur l’impôt sur le revenu national - Non-prise en compte des dépenses personnelles et liées au train de vie - Justification.
Case C-168/11.
European Court Reports 2013 Page 00000
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62010CJ0600
Judgment of the Court (Fourth Chamber) of 22 November 2012.
European Commission v Federal Republic of Germany.
Failure of a Member State to fulfil its obligations - Burden of proof.
Case C-600/10.
European Court Reports 2012 Page 00000
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62011CJ0035
Judgment of the Court (Grand Chamber) of 13 November 2012.
Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty's Revenue & Customs.
Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.
Articles 49 TFEU and 63 TFEU - Payment of dividends - Corporation tax - Case C-446/04 - Test Claimants in the FII Group Litigation - Interpretation of the judgment - Prevention of economic double taxation - Equivalence of the exemption and imputation methods - Meaning of ‘tax rates’ and ‘different levels of taxation’- Dividends from third countries.
Case C-35/11.
European Court Reports 2012 Page 00000
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62011CJ0244
Judgment of the Court (Fourth Chamber) of 8 November 2012.
European Commission v Hellenic Republic.
Failure of a Member State to fulfil obligations - Articles 43 EC and 56 EC - Scheme under which prior authorisation is required for the acquisition of voting rights representing 20% or more of the share capital in certain ‘strategic public limited companies’ - Arrangements for ex post control of certain decisions taken by those companies.
Case C-244/11.
European Court Reports 2012 Page 00000
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62010CJ0342
Judgment of the Court (Fourth Chamber) of 8 November 2012.
European Commission v Republic of Finland.
Failure of a Member State to fulfil obligations - Free movement of capital - Article 63 TFEU - EEA Agreement - Article 40 - Taxation of dividends paid to non-resident pension funds.
Case C-342/10.
European Court Reports 2012 Page 00000
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62011CJ0387
Judgment of the Court (First Chamber) of 25 October 2012.
European Commission v Kingdom of Belgium.
Failure of a Member State to fulfil obligations - Articles 49 TFEU and 63 TFEU - Articles 31 and 40 of the EEA Agreement - Taxation of income from capital and immovable property - Resident and non-resident investment companies - Withholding tax - Setting off of withholding tax - Exemption of income from capital and movable property - Discrimination - Justifications.
Case C-387/11.
European Court Reports 2012 Page 00000
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62011CO0540
Order of the Court (Sixth Chamber) of 19 September 2012.
Daniel Levy and Carine Sebbag v Belgian State.
Reference for a preliminary ruling: Tribunal de première instance de Bruxelles - Belgium.
Case C-540/11.
European Court reports 2012 Page 00000
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62011CO0384
Order of the Court (Fifth Chamber) of 12 July 2012.
Tate & Lyle Investments Ltd v Belgische Staat.
Reference for a preliminary ruling: Rechtbank van eerste aanleg te Brussel - Belgium.
Article 104(3), first subparagraph, of the Rules of Procedure.
Case C-384/11.
European Court Reports 2012 Page 00000
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62011CO0038
Order of the Court (Fifth Chamber) of 18 June 2012.
Amorim Energia BV v Ministério das Finanças e da Administração Pública.
Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal.
Article 104(3), first subparagraph, of the Rules of Procedure.
Case C-38/11.
European Court Reports 2012 Page 00000
