ECJ Judgment – Failure of a Member State to fulfil obligations – Freedom of establishment – Free movement of capital – Articles 49 TFEU and 63 TFEU – Articles 31 and 40 of the EEA Agreement – National tax legislation – Attribution of gains to participators in close companies – Different treatment of resident and non-resident companies – Wholly artificial constructions – Proportionality
A. O Caoimh, P
C-112/14, [2014] EUECJ C-112/14, ECLI:EU:C:2014:2369, [2014] WLR(D) 483, [2014] BTC 51, [2015] STC 591, [2014] STI 3297, [2015] 1 CMLR 54
Bailii, WLRD
Taxation of Chargeable Gains Act 1992 13
European
Capital Gains Tax
Updated: 01 November 2021; Ref: scu.538756
