Ritter-Coulais, Monique Ritter-Coulais v Finanzamt Germersheim: ECJ 21 Feb 2006

ECJ (Freedom Of Establishment) Tax legislation – Income tax – Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) – National rules restricting recognition of rental income losses from immovable property situated in another Member State.

Citations:

C-152/03, [2005] EUECJ C-152/03

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 10 July 2022; Ref: scu.238847