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Case C-72/09: Judgment of the Court (Third Chamber) of 28 October 2010 (reference for a preliminary ruling from the Cour de cassation — France) — Établissements Rimbaud SA v Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence (Direct taxation — Free movement of capital — Legal persons established in a non-member State belonging to the European Economic Area — Ownership of immovable property located in a Member State — Tax on the market value of that property — Refusal of exemption — Combating tax evasion — Assessment in the light of the EEA Agreement)
Case C-72/09: Judgment of the Court (Third Chamber) of 28 October 2010 (reference for a preliminary ruling from the Cour de cassation — France) — Établissements Rimbaud SA v Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence (Direct taxation — Free movement of capital — Legal persons established in a non-member State belonging to the European Economic Area — Ownership of immovable property located in a Member State — Tax on the market value of that property — Refusal of exemption — Combating tax evasion — Assessment in the light of the EEA Agreement)
Metadatos de publicación
- Publicado:
- Autor(es) colectivo(s): Tribunal de Justicia (Tribunal de Justicia de la Unión Europea)
- Tema: Espacio Económico Europeo , exención fiscal , fiscalidad , Francia , interpretación del Derecho , jurisdicción superior
- OJ : JOC_2010_346_R_0011_02
- CELEX : 62009CA0072
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