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...