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 1, 12, 15, 20 - 22, 38, 39, 54, 55, 59
• TFEU, Article 49 -L1SNT2 : paragraph 30
• TFEU, Article 54 : paragraphs 1, 12, 15, 20 - 22, 38, 39, 54, 55, 59
• TFEU, Article 267 : paragraphs 16, 60
• Court of Justice - Judgment C -270/83 -N22 : paragraph 30
• Court of Justice - Judgment C -397/98 : paragraph 70
• Court of Justice - Judgment C -397/98 -N104 : paragraph 71
• Court of Justice - Judgment C -292/04 -N34 : paragraph 60
• Court of Justice - Judgment C -231/05 -N38 : paragraph 33
• Court of Justice - Judgment C -445/06 -N62 : paragraph 69
• Court of Justice - Judgment C -418/07 -N32 : paragraph 31
• Court of Justice - Judgment C -337/08 -N22 : paragraph 33
• Court of Justice - Judgment C -542/08 -N33 : paragraph 68
• Court of Justice - Judgment C -429/09 -N77 : paragraph 69
• Court of Justice - Judgment C -429/09 -N81 : paragraph 71
• Court of Justice - Judgment C -89/10 -N36 : paragraph 67
• Court of Justice - Judgment C -89/10 -N47 : paragraph 67
• Court of Justice - Judgment C -89/10 -N51 : paragraph 68
• Court of Justice - Judgment C -18/11 -N13 : paragraph 30
• Court of Justice - Judgment C -80/12 -N17 : paragraph 21
• Court of Justice - Judgment C -39/13 : paragraphs 13, 58
• Court of Justice - Judgment C -39/13 -N28 : paragraph 33
• Court of Justice - Judgment C -39/13 -N45 : paragraph 22
• Court of Justice - Judgment C -39/13 -N46 : paragraph 23
• Court of Justice - Judgment C -39/13 -N48 : paragraph 31
• Court of Justice - Judgment C -39/13 -N51 : paragraph 36
• Court of Justice - Judgment C -48/13 -N23 : paragraph 32
• Court of Justice - Judgment C -68/15 -N40 : paragraph 30
• Court of Justice - Judgment C -327/15 -N89 : paragraph 63
• Court of Justice - Judgment C -327/15 -N90 : paragraph 63
• Court of Justice - Judgment C -327/15 -N91 : paragraph 63
• Court of Justice - Judgment C -500/16 -N41 : paragraph 65
• Court of Justice - Judgment C -572/16 -N44 : paragraph 66
• Court of Justice - Judgment C -650/16 -N20 : paragraph 32
• Court of Justice - Judgment C -650/16 -N32 : paragraph 33
• Court of Justice - Judgment C -234/17 -N22 : paragraph 63
• Court of Justice - Judgment C -234/17 -N49 : paragraph 66
• Court of Justice - Judgment C -257/17 -N34 : paragraph 16

Operative part

• Interprets : TFEU, Article 49
• Interprets : TFEU, Article 54

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 30/11/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

14/05/2020

References

Publication in the Official Journal

Information not available

Name of the parties

B and Others (Vertical and horizontal tax integration)

Notes on Academic Writings

1. Simon, Denys: Liberté d'établissement - Fiscalité, Europe 2020, n° 7 Juillet, Comm. 219 (FR)
2. Micker, Lars: Altregeln zur luxemburgischen Organschaft sind unionsrechtswidrig : EuGH Urt. v. 14.5.2020 – C-749/18 – ECLI:EU:C:2020:370 – B u.a., Internationale Steuer-Rundschau : ISR 2020 p. 360-362 (DE)
3. Prejs, Ewa: Pozioma integracja podatkowa : omówienie do wyroku TS z dnia 14 maja 2020 r., C-749/18, Przegląd Podatkowy 2020 Vol. 7 p. 58-60 (PL)
4. Maitrot de la Motte, Alexandre: Chronique Droit fiscal de l'UE - La Cour de justice confirme sa jurisprudence relative au respect des libertés de circulation par les dispositifs nationaux d'intégration fiscale, Revue trimestrielle de droit européen 2021, n° 2, p. 394 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour administrative - Luxembourg

Subject-matter

• Freedom of movement for persons
  
• - Freedom of establishment
  

Provisions of national law referred to

Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (L.I.R.), art.164 bis

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

Arabadjiev

Advocate General

Pikamäe

Language(s) of the Case

• French
  

Language(s) of the Opinion

Information not available