ECJ Judgment – Failure of a Member State to fulfil obligations – Tax legislation -Deferral of taxation of capital gains realised on the sale of certain capital assets – Recovery of the tax – Freedom of establishment – Article 49 TFEU – Article 31 of the EEA Agreement – Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area – Proportionality
C-591/13, [2015] EUECJ C-591/13, ECLI:EU:C:2015:230
Bailii
European, Capital Gains Tax
Updated: 29 December 2021; Ref: scu.545442