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Case C-301/11: Judgment of the Court (Seventh Chamber) of 31 January 2013 — European Commission v Kingdom of the Netherlands (Tax legislation — Transfer of a residence for tax purposes — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains — Immediate exit tax)
Case C-301/11: Judgment of the Court (Seventh Chamber) of 31 January 2013 — European Commission v Kingdom of the Netherlands (Tax legislation — Transfer of a residence for tax purposes — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains — Immediate exit tax)
Meiteashonraí an fhoilseacháin
- Dáta foilsithe:
- Údar corparáideach/údair chorparáideacha: An Chúirt Bhreithiúnais (Cúirt Bhreithiúnais an Aontais Eorpaigh)
- Ábhar: An Ísiltír , cáin , cáin gnóthachan caipitiúil , cáinchóras , dlí cánach , sainchónaí dlíthiúil , sárú ar dhlí an Aontais Eorpaigh
- OJ : JOC_2013_086_R_0004_01
- CELEX : 62011CA0301
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