Source: All England Reporter
Publisher Citation: [2002] All ER (D) 319 (Nov)
Court: Court of Justice of the European Communities (Fifth Chamber)

Judges Wathelet (President), Timmermans (Rapporteur), Edward, Jann and Rosas

Judgment Dates: 21 November 2002


European Communities - Right of establishment and freedom to provide services - Freedom of movement of capital - Statutory provisions having effect that capital contribution in form of transfer of shares at undervalue taxed less advantageously if contribution to legal person domiciled in another member state than would have been the case if there had been no such foreign proprietorial interests - Compatibility with right to freedom of establishment and freedom to provide services and free movement of capital - Articles 43, 48, 56, 48 EC.

The Case

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