ECJ Judgment – Reference for a preliminary ruling – Taxation – Freedom of establishment – Article 49 TFEU – Restrictions – Staggered recovery of tax on unrealised capital gains – Preservation of allocation of powers of taxation between Member States – Proportionality
C-657/13, [2015] EUECJ C-657/13, ECLI:EU:C:2015:331
Bailii
European
European, Capital Gains Tax
Updated: 30 December 2021; Ref: scu.547051