Source: All England Reporter
Publisher Citation: [2010] All ER (D) 167 (Apr)
Court: Court of Justice of the European Union (Second Chamber)
Judge:

Judges Cunha Rodrigues (President of the Chamber), Lindh, Rosas, Lohmus and O Caoimh (Rapporteur)
Judgment Dates: 22 April 2010

Catchwords

European Union - Freedom of movement - Capital - Land on which building constructed - Allowance to be set against taxable value - Different treatment of residents and non-residents - Whether relevant Union legislation precluding national legislation - EC Treaty, arts 39, 43, 56, 58.

The Case

European Union Freedom of movement. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 39, 43, 56 and 58 of the EC Treaty relating to freedom of movement for workers, freedom of establishment and free movement of capital, in the course of proceedings between the applicant and the tax office concerning the calculation of the gift tax due on the gift of a piece of land in Germany on which a house had been built.

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