H&I 2013/5.8
K. Offset of capital losses. Free movement of capital. Advocate general
HvJ EU 07-11-2013, ECLI:EU:C:2013:716
- Instantie
Hof van Justitie van de Europese Unie
- Datum
7 november 2013
- Zaaknummer
C-322/11
- LJN
CA0369
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
ECLI:EU:C:2013:716, Uitspraak, Hof van Justitie van de Europese Unie, 07‑11‑2013
ECLI:EU:C:2013:183, Conclusie, Hof van Justitie van de Europese Unie, 21‑03‑2013
Essentie
K. Offset of capital losses. Free movement of capital. Advocate general
Samenvatting
Advocate General Mengozzi has given an opinion in the K case. Articles 56 EC and 58 EC do not preclude that, by virtue of an agreement on the prevention of double taxation, a Member State may refuse a request of an unlimited taxpayer in a Member State at the transfer of immovable property situated in another Member State to deduct loss suffered from the taxable profit on the transfer of shares in the first mentioned Member State, whereas under certain circumstances at the transfer of comparable immovable ... Verder lezen? Log in om dit document te bekijken.