Administration Des Contributions En Matiere D’Impots: ECJ 6 Sep 2012

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:

Bailii

European

Updated: 05 November 2022; Ref: scu.464417