ECJ (Free Movement Of Persons) Failure of a Member State to fulfil obligations – Infringement of Articles 18 EC, 39 EC and 43 EC and Articles 28 and 31 of the EEA Agreement – Tax on transfers of property for consideration – Residential property – Tax legislation of a Member State granting the purchaser of real property for residential use, for the purpose of calculating the basis of assessment, the possibility of deducting the market value of another residential property sold within one year before or after the purchase, if that property is situated in the territory of that Member State – No discrimination.
Citations:
[2010] EUECJ C-253/09 – O
Links:
Jurisdiction:
European
Stamp Duty
Updated: 31 August 2022; Ref: scu.427317