| Source: | All England Reporter |
| Publisher Citation: | [2011] All ER (D) 152 (May) |
| Court: | Court of Justice of the European Union (Third Chamber) |
| Judge: | Judges Lenaerts (President of the Chamber), Svaby, Silva de Lapuerta, Juhasz and Arestis (Rapporteur) |
| Judgment Dates: | 5 May 2011 |
Catchwords
European Union - Taxation - Internal taxes - Legal persons established in non-member state - Ownership of immovable property located in member state - Tax on market value of property - Refusal of exemption - Assessment with regard to overseas countries and territories - Combating tax evasion - Treaty on the Functioning of the European Union, art 63, 64.
The Case
European Union Taxation. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of art 63 of the Treaty on the Functioning of the European Union.
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
