Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
1.
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3.04.02 Jurisdiction of the Court of Justice
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1.
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3 Legal proceedings
3.04 Reference for a preliminary ruling
3.04.02 Jurisdiction of the Court of Justice
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4.05 Free movement of capital and freedom of payments
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4 Internal policy of the European Union
4.05 Free movement of capital and freedom of payments
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4.05 Free movement of capital and freedom of payments
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4 Internal policy of the European Union
4.05 Free movement of capital and freedom of payments
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Citations of case-law or legislation
References in grounds of judgment
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TFEU, Article 49
: paragraphs 23, 25, 27
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TFEU, Article 63
: paragraphs 16, 17, 22, 23, 27, 30, 31, 53, 63
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TFEU, Article 63
-P1 : paragraph 35
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Court of Justice - Judgment C -307/97
: paragraph 32
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Court of Justice - Judgment C -385/00
: paragraphs 32, 34, 44, 47, 48
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Court of Justice - Judgment C -265/04
: paragraph 32
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Court of Justice - Judgment C -347/04
: paragraph 57
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Court of Justice - Judgment C -446/04
: paragraph 62
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Court of Justice - Judgment C -101/05
: paragraph 35
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Court of Justice - Judgment C -231/05
: paragraph 57
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Court of Justice - Judgment C -370/05
: paragraph 35
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Court of Justice - Judgment C -527/06
: paragraphs 32 - 34
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Court of Justice - Judgment C -311/08
: paragraph 57
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Court of Justice - Judgment C -436/08
: paragraphs 23, 35
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Court of Justice - Judgment C -440/08
: paragraph 62
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Court of Justice - Judgment C -188/10
: paragraph 19
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Court of Justice - Judgment C -35/11
: paragraphs 23 - 28, 30
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Court of Justice - Judgment C -41/11
: paragraph 19
Operative part
Opinion
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EC Treaty (Amsterdam), Article 56
: points 17, 22
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TFEU, Article 63
: points 3, 22 - 24, 63
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Court of Justice - Judgment C -279/93
: points 26, 39
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Court of Justice - Judgment C -336/96
: point 37
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Court of Justice - Opinion C -385/00
: point 44
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Court of Justice - Judgment C -385/00
: points 39, 42 - 46, 51 - 53
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Court of Justice - Judgment C -436/00
: point 23
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Court of Justice - Judgment C -315/02
: point 28
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Court of Justice - Judgment C -319/02
: points 28, 56
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Court of Justice - Judgment C -196/04
: point 23
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Court of Justice - Judgment C -346/04
: point 26
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Court of Justice - Judgment C -386/04
: point 53
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Court of Justice - Judgment C -446/04
: points 23, 27, 28
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Court of Justice - Judgment C -101/05
: point 24
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Court of Justice - Judgment C -298/05
: point 26
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Court of Justice - Judgment C -62/06
: point 19
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Court of Justice - Judgment C -194/06
: point 27
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Court of Justice - Judgment C -329/06
: point 21
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Court of Justice - Judgment C -527/06
: points 26, 28, 39
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Court of Justice - Opinion C -569/07
: point 61
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Court of Justice - Judgment C -11/07
: point 19
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Court of Justice - Judgment C -318/07
: point 24
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Court of Justice - Judgment C -418/07
: point 56
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Court of Justice - Judgment C -247/08
: point 19
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Court of Justice - Judgment C -436/08
: points 27, 50, 53
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Court of Justice - Judgment C -440/08
: points 28, 61
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Court of Justice - Judgment C -450/09
: point 39
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Court of Justice - Judgment C -138/10
: point 21
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Court of Justice - Judgment C -41/11
: point 19
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
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
- Jackson, Randall: Foreign Tax Offsets Calculation Must Include Deductions, ECJ Says, Tax Notes International 2013 p.915-916 (EN)
- 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)
- Strunz, Eva: Personen- und familienbezogene Abzüge sind bei Berechnung des Anrechnungshöchstbetrages zu berücksichtigen, European Law Reporter 2013 p.67-68 (DE)
- Paternotte, Rens: Highlights & Insights on European Taxation 2013 nº 5 p.32-34 (EN)
- Wölfert, Jessica ; Quinten, Roland ; Schiefer, Florian: Auswirkungen des EuGH-Urteils in der Rs. Beker auf die Investmentbesteuerung, Betriebs-Berater 2013 p.2076-2081 (DE)
- 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)
- Bernardeau, Ludovic ; Peiffert, Olivier: Jurisprudence de la CJUE : fiscalité directe (janv./juin 2013). Justifications, Revue de droit fiscal 2013 p.34-35 (FR)
- O'Shea, Tom: Germany's Tax Credit Rules Successfully Challenged Before the ECJ, Tax Notes International 2014 p.427-430 (EN)
- 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
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
Language(s) of the Opinion