Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 49 : paragraphs 23, 25, 27
• TFEU, Article 63 : paragraphs 16, 17, 22, 23, 27, 30, 31, 53, 63
• TFEU, Article 63 -P1 : paragraph 35
• Court of Justice - Judgment C -307/97 : paragraph 32
• Court of Justice - Judgment C -385/00 : paragraphs 32, 34, 44, 47, 48
• Court of Justice - Judgment C -265/04 : paragraph 32
• Court of Justice - Judgment C -347/04 : paragraph 57
• Court of Justice - Judgment C -446/04 : paragraph 62
• Court of Justice - Judgment C -101/05 : paragraph 35
• Court of Justice - Judgment C -231/05 : paragraph 57
• Court of Justice - Judgment C -370/05 : paragraph 35
• Court of Justice - Judgment C -527/06 : paragraphs 32 - 34
• Court of Justice - Judgment C -311/08 : paragraph 57
• Court of Justice - Judgment C -436/08 : paragraphs 23, 35
• Court of Justice - Judgment C -440/08 : paragraph 62
• Court of Justice - Judgment C -188/10 : paragraph 19
• Court of Justice - Judgment C -35/11 : paragraphs 23 - 28, 30
• Court of Justice - Judgment C -41/11 : paragraph 19

Operative part

• Interprets : TFEU, Article 63

Opinion

• EC Treaty (Amsterdam), Article 56 : points 17, 22
  
• TFEU, Article 63 : points 3, 22 - 24, 63
  
• Court of Justice - Judgment C -279/93 : points 26, 39
  
• Court of Justice - Judgment C -336/96 : point 37
  
• Court of Justice - Opinion C -385/00 : point 44
  
• Court of Justice - Judgment C -385/00 : points 39, 42 - 46, 51 - 53
  
• Court of Justice - Judgment C -436/00 : point 23
  
• Court of Justice - Judgment C -315/02 : point 28
  
• Court of Justice - Judgment C -319/02 : points 28, 56
  
• Court of Justice - Judgment C -196/04 : point 23
  
• Court of Justice - Judgment C -346/04 : point 26
  
• Court of Justice - Judgment C -386/04 : point 53
  
• Court of Justice - Judgment C -446/04 : points 23, 27, 28
  
• Court of Justice - Judgment C -101/05 : point 24
  
• Court of Justice - Judgment C -298/05 : point 26
  
• Court of Justice - Judgment C -62/06 : point 19
  
• Court of Justice - Judgment C -194/06 : point 27
  
• Court of Justice - Judgment C -329/06 : point 21
  
• Court of Justice - Judgment C -527/06 : points 26, 28, 39
  
• Court of Justice - Opinion C -569/07 : point 61
  
• Court of Justice - Judgment C -11/07 : point 19
  
• Court of Justice - Judgment C -318/07 : point 24
  
• Court of Justice - Judgment C -418/07 : point 56
  
• Court of Justice - Judgment C -247/08 : point 19
  
• Court of Justice - Judgment C -436/08 : points 27, 50, 53
  
• Court of Justice - Judgment C -440/08 : points 28, 61
  
• Court of Justice - Judgment C -450/09 : point 39
  
• Court of Justice - Judgment C -138/10 : point 21
  
• Court of Justice - Judgment C -41/11 : point 19
  

Dates

Date of the lodging of the application initiating proceedings

• 06/04/2011

Date of the Opinion

• 12/07/2012

Date of the hearing

Information not available

Date of delivery

28/02/2013

References

Publication in the Official Journal

Application: OJ C 211 from 16.07.2011, p.10

Judgment: OJ C 114 from 20.04.2013, p.9

Name of the parties

Beker

Notes on Academic Writings

1. Jackson, Randall: Foreign Tax Offsets Calculation Must Include Deductions, ECJ Says, Tax Notes International 2013 p.915-916 (EN)
2. Gazin, Fabienne: Double imposition. La Cour critique les modalités de calcul du plafond d'un crédit d'impôt accordé par l'Allemagne aux contribuables ayant obtenu leurs revenus à l'étranger, en vue de limiter la double imposition juridique, Europe 2013 Avril Comm. nº 4 p.29 (FR)
3. Strunz, Eva: Personen- und familienbezogene Abzüge sind bei Berechnung des Anrechnungshöchstbetrages zu berücksichtigen, European Law Reporter 2013 p.67-68 (DE)
4. Paternotte, Rens: Highlights & Insights on European Taxation 2013 nº 5 p.32-34 (EN)
5. Wölfert, Jessica ; Quinten, Roland ; Schiefer, Florian: Auswirkungen des EuGH-Urteils in der Rs. Beker auf die Investmentbesteuerung, Betriebs-Berater 2013 p.2076-2081 (DE)
6. Bernardeau, Ludovic ; Peiffert, Olivier: Jurisprudence de la CJUE : fiscalité directe (janv./juin 2013). Fiscalité des dividendes, Revue de droit fiscal 2013 p.30-32 (FR)
7. Bernardeau, Ludovic ; Peiffert, Olivier: Jurisprudence de la CJUE : fiscalité directe (janv./juin 2013). Justifications, Revue de droit fiscal 2013 p.34-35 (FR)
8. O'Shea, Tom: Germany's Tax Credit Rules Successfully Challenged Before the ECJ, Tax Notes International 2014 p.427-430 (EN)
9. Bachmann, Carmen ; Richter, Konrad: Anrechnungshöchstbetrag bel der Erbschaft- und Schenkungsteuer: Ist die Rechtsprechung von EuGH und BFH zur Unionsrechtswidrigkeit von § 34c Abs. 1 S. 2 EStG auf § 21 Abs. i S. 2 ErbStG übertragbar?, Finanz-Rundschau Ertragsteuerrecht 2014 p.829-835 (DE)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Free movement of capital
  

Provisions of national law referred to

Doppelbesteuerungsabkommen Deutschland-Niederlande (DBA Niederlande), Art. 20, Abs. 2, i.V.m. Art. 13 Doppelbesteuerungsabkommen Deutschland-Schweiz 1971/1989 (DBA Schweiz 1971/1989), Art. 24, Abs. 1, Nr. 2, i.V.m. Art. 10 Doppelbesteuerungsabkommen Deutschland-Frankreich (DBA Frankreich), Art. 20, Abs. 1, Buchst. C, Satz 1, i.V.m. Art. 9 Doppelbesteuerungsabkommen Deutschland-Luxemburg (DBA Luxemburg), Art. 20 Abs. 3 i.V.m. Art. 13 Doppelbesteuerungsabkommen Deutschland-Japan (DBA Japan), Art. 23, Buchst. B, i.V.m. Art. 10 Doppelbesteuerungsabkommen Deutschland-USA 1989 (DBA USA 1989), Art. 23, Abs. 3, i.V.m. Art. 10

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Mengozzi

Language(s) of the Case

• German
  

Language(s) of the Opinion

• Italian