H&I 2014/14
K. Finnish legislation on deduction of losses from the sale of real estate located in another Member State not in breach of free movement of capital. Court of Justice
CJ 07-11-2013, CA0369 (Uitspraak), m.nt. Marjaana Helminen
- Instantie
Court of Justice of the European Union
- Datum
7 november 2013
- Zaaknummer
C-322/11
- Noot
Marjaana Helminen
- LJN
CA0369
- JCDI
JCDI:ADS915951:1
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 07‑11‑2013
Conclusie, Court of Justice of the European Union, 21‑03‑2013
Essentie
K. Finnish legislation on deduction of losses from the sale of real estate located in another Member State not in breach of free movement of capital. Court of Justice
Samenvatting
On 7 November 2013, the CJ gave its judgment in the case C-322/11 K, initiated by the Supreme Administrative Court of Finland (KHO) by its referral from 23 June 2011 (KHO 2011/1745 (57)). The KHO asked whether Arts. 63 and 65 TFEU are to be interpreted in the way that they preclude national tax provisions, according to which a Finnish resident individual has no right to deduct a ... Verder lezen? Log in om dit document te bekijken.