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Europe Daily Bulletin No. 10836

27 April 2013
Contents Publication in full By article 29 / 36
COURT OF JUSTICE OF THE EU / (ae) spain
Court rules against immediate taxation of unrealised capital gains

Brussels, 26/04/2013 (Agence Europe) - Spanish legislation regarding corporate tax is in breach of freedom of establishment as it provides for the immediate taxation of unrealised capital gains on the transfer of the place of residence or of the assets of a company established in Spain to another member state.

Such is the ruling relating to case C-64/11, delivered by the Court of Justice of the EU further to action initiated by the European Commission for failure to comply. The Commission...

Contents

SOCIAL AFFAIRS
ECONOMY - FINANCE - BUSINESS
INSTITUTIONAL
SECTORAL POLICIES
EXTERNAL ACTION
COURT OF JUSTICE OF THE EU
COUNCIL OF EUROPE
CALENDAR OF EVENTS