Source: All England Reporter
Publisher Citation: [2009] All ER (D) 213 (Jan)
Court: Court of Justice of the European Communities (Grand Chamber)
Judge:

Judges Skouris (President), Jann, Rosas, Lenaerts (Rapporteur), Bonichot and von Danwitz (Presidents of Chambers), Silva de Lapuerta, Schiemann, Makarczyk, Kuris and Juhasz

Judgment Dates: 27 January 2009

Catchwords

European Community - Taxation - Income tax - Free movement of capital - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Mutual assistance by competent authorities of member states in field of direct taxation - Council Directive (EEC) 77/799.

The Case

European Community Taxation. The Court of Justice of the European Communities (Grand Chamber) made a preliminary ruling in proceedings between the appellant tax adviser established in Germany and the respondent district tax office regarding the deduction for tax purposes of a gift in kind donated to a body in Portugal recognised as being charitable.

Practice Areas

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