ECJ Free movement of capital – Income taxes – Transmission of buildings anticipated inheritance – Payment of an annuity to the donor – Taxation of income from the rental property – Deductibility of rent paid to the donor – Condition of be fully taxable in the Member State concerned – unjustified restriction on freedom of movement of capital.
Citations:
C-450/09, [2010] EUECJ C-450/09, [2011] EUECJ C-450/09
Links:
Jurisdiction:
European
Income Tax
Updated: 31 August 2022; Ref: scu.427344