– see also European law

Annual tax on undertakings for collective investment

Capital gains tax deferral relief on sale of capital assets

Compatibility with national legislation

Controlled foreign companies

Direct investment, restrictions on free movement of capital

Dividends received from non-resident companies

Foreign income dividends

Free movement of capital

Losses from fall in value of shares held in subsidiaries established in other member states

Restriction on freedom of establishment

Stamp duty reserve tax rules

Controlled foreign companies legislation, compatibility with

Generally

Reference to ECJ, special commissioners' power to make

Deduction of premiums from occupational income, German national working in Belgium

Derogation

Direct taxation

Discrimination

Free movement of workers

Tax advantages available in member state denied to non-residents

Taxation of transfers of immovable property

Double taxation

Failure of a member state to fulfil obligations

Failure of member state to fulfil obligations

Fiscal supervision and prevention of tax avoidance

Free movement of capital

Free movement of services

Generally

Tax treatment of insurance policies

Free movement of workers

Double taxation convention

Generally

Freedom of establishment

Gifts to foreign-controlled companies

Group income election

Relevance and compatibility of national legislations

Restrictions

Transfer of residence

Treaty on the Functioning of the European Union (TFEU), art. 49 and EEA Agreement, art. 31

Freedom to provide services

Incompatibility

Deduction of business losses

Recovery of duty on sales of alcoholic beverages

Swedish insurance premium tax

Maintenance payments

Migrant workers, refunds of overpaid tax

Movement of capital involving the provision of financial services

Neutrality of tax between imported and domestic second-hand motor vehicles

Non-resident company denied repayment supplement

Obligation to designate a tax representative resident in Spain

Occupational pension schemes

Parent and subsidiary companies

Applicable common system of taxation

Compensation or restitution in respect of payments of advance corporation tax

Established in different member states

Five per cent charge on dividends amounting to withholding tax

Restriction of deductibility of costs

Penalties applicable to collective investment undertakings

Proportionality

Recovery of tax

Reference for a preliminary ruling

Restrictions

Restrictive nature

Staggered recovery of tax on unrealised capital gains

Tax legislation

Tax levied on motor vehicles at time of first registration or transfer of right of ownership

Taxation of interest received

Teaching staff seconded to European School, Culham, liability to domestic tax

Transfer of company residence between member states

Treaty on the Functioning of the European Union (TFEU), art. 56 and EEA Agreement, art. 36