Judgment of the Court (Second Chamber) of 25 April 2013
European Commission v Kingdom of Spain
Failure of a Member State to fulfil its obligations — Freedom of establishment — Article 49 TFEU — Restrictions — Tax legislation — Immediate taxation of unrealised gains — Transfer of the place of residence of a company, termination of the activities of a permanent establishment or transfer of the assets of that establishment
Case C‑64/11
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)
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Judgment
ECLI:EU:C:2013:264 |
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