Verder Labtec GmbH and Co. KG v Finanzamt Hilden: ECJ 21 May 2015

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