||All England Reporter
|| All ER (D) 281 (Jul)
||Court of Justice of the European Communities (First Chamber)
Judges Jann (President of the Chamber, Rapporteur), Rosas and Silva de Lapuerta
||15 July 2004
European Communities - Free movement of capital - Prohibition of restrictions on movement - Fiscal coherence - Income tax relief precluded on acquisition by natural persons of shares in companies established in other member states.
Articles56(1)EC and 58(1)EC precluded a legal provision of a member state which denied the availability of income tax relief to natural persons for the acquisition of shares representing cash contributions in capital companies established in other member states.
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