ECJ Freedom of establishment – Article 49 TFEU – Tax legislation – Capital tax – Conditions for granting a reduction in capital tax – Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State – Restriction – Justification – Overriding reasons in the public interest
Judges:
Kokott J AG
Citations:
C-380/11, [2012] EUECJ C-380/11
Links:
European
Updated: 05 November 2022; Ref: scu.464417