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

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


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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