ECJ Free movement of capital – Direct taxation – Tax on the ownership of immovable property situated in a Member State – Immovable property belonging to a legal person – Rules governing exemption from the tax which differentiate according to whether a company has its effective seat in a Member State or in a third country – Application of the principle of free movement of capital to overseas countries and territories – Interpretation of Decisions 91/482/EEC and 2001/822/EC.
Citations:
C-384/09, [2010] EUECJ C-384/09 – O
Links:
Jurisdiction:
European
Cited by:
Opinion – Prunus (Free Movement Of Capital) ECJ 5-May-2011
Direct taxation – Free movement of capital – Article 64 TFEU – Legal persons established in a non-Member State – Ownership of immovable property located in a Member State – Tax on the market value of that property – Refusal of exemption – Assessment . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 20 April 2022; Ref: scu.427335