H&I 2009, 1.6
Jobra. Compatibility of an Austrian investment growth premium with the free movement of services (comments by Dourado)
CJ 04-12-2008, BG7374
- Instantie
Court of Justice of the European Union
- Datum
4 december 2008
- Magistraten
Ó Caoimh, Cunha Rodrigues, Löhmus, Lindh, Rosas
- Zaaknummer
C-330/07
- LJN
BG7374
- JCDI
JCDI:ADS14517:1
- Vakgebied(en)
Belastingrecht algemeen (V)
Essentie
Jobra. Compatibility of an Austrian investment growth premium with the free movement of services (comments by Dourado)
Samenvatting
In Jobra, the ECJ examines the compatibility with the Treaty (freedom of establishment and/or freedom to provide services) of the refusal of a tax advantage (an 'investment growth premium' of 10%) for the lorries bought by JobraVermögensverwaltung Gesellschaft mbH (incorporated under Austrian law) in the period from April to September 2002, and leased in 2003 to Braunshofer GmbH (held for 100% by Jobra and also incorporated under Austrian law), on the ground that the latter used those lorries primarily in other ... Verder lezen? Log in om dit document te bekijken.