Freedom to provide services – Commercial tax on capital and operating profit – Reinstatement in tax base – Exemption not applicable to lessee of property whose owner is established in another Member State and therefore not subject to tax
C-294/97,  EUECJ C-294/97,  ECR I-7447
Cited – Foulser and Another v HM Inspector of Taxes ChD 20-Dec-2005
The taxpayer company entered into an arrangement in which shares were purchased by a company based in Ireland and resold. A claim was made for holdover relief.
Held: The scheme failed. The restriction imposed did not infringe the right of . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 June 2022; Ref: scu.162207