Busley and Cibrian (Free Movement Of Capital): ECJ 15 Oct 2009

ECJ Free movement of capital Immovable property – Income tax Deductibility of rental losses from the taxable income of a person liable to tax – Application of the decreasing-balance method of depreciation to the costs of acquisition or construction More favourable tax treatment confined to immovable property situated on the national territory).

Citations:

C-35/08, [2009] EUECJ C-35/08

Links:

Bailii

European

Updated: 05 August 2022; Ref: scu.380278