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Europe Daily Bulletin No. 9094

21 December 2005
Contents Publication in full By article 20 / 34
GENERAL NEWS / (eu) eu/infringements/taxation
Sweden taken before Court of Justice for discriminatory rules on capital gains tax relief

Brussels, 20/12/2005 (Agence Europe) - The European Commission has decided to refer Sweden to the European Court of Justice for having applied discriminatory tax relief rules. According to Swedish tax law, capital gains made upon sale of an owner-occupied dwelling attracts tax relief only if the home sold is situated in Sweden and if the sales proceeds are reinvested in a replacement residence in Sweden. The Commission considers the refusal to grant tax relief when the home sold is located...

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