Taxation

Italian “substitutive” tax for capital gains arising from intra-community share transfers is legal

European Court of Justice, case C-207/11

Article Date: 19-12-2012
Categories: Business Law Typology: Case Law
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The case was referred to the CJEU by the Commissione Tributaria Regionale (“Regional Tax Court” of Milan, an appellate level court competent for tax disputes). The main proceedings regarded the taxes payable on the capital gains arising from a transfer of a company branch to a second co... [Read All]
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