H&I 2010, 1.5:Busley and Cibrian. More favourable tax treatment confined to immovable property situated on the national territory. ECJ (comments by Paternotte)

H&I 2010, 1.5

Busley and Cibrian. More favourable tax treatment confined to immovable property situated on the national territory. ECJ (comments by Paternotte)

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Busley and Cibrian. More favourable tax treatment confined to immovable property situated on the national territory. ECJ (comments by Paternotte)

Samenvatting

Ms Busley and Mr Cibrian Fernandez inherited an immovable property in Spain from their parents who both died shortly after each other in 1995 and 1996 respectively. Ms and Mr Fernandez, who were both Spanish nationals, were residents of Germany where they were fully subjected to income tax.

They went to court in Germany, arguing that their investment in the Spanish house was taxed less favourably than an investment ... Verder lezen? Log in om dit document te bekijken.

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