ECJ (Judgment) Reference for a preliminary ruling – Free movement of capital – Articles 63 TFEU and 65 TFEU – Gift tax – Gift of immovable property situated within national territory – National law providing for a higher tax-free allowance for residents than for non-residents – Existence of an optional regime allowing any person resident in an EU Member State to benefit from the higher tax-free allowance)
ECLI:EU:C:2016:412, [2016] EUECJ C-479/14
Bailii
TFEU 63 65
European
Updated: 17 January 2022; Ref: scu.565613
