Judgment of the Court (Second Chamber) of 7 September 2006.
N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
Reference for a preliminary ruling: Gerechtshof te Arnhem - Netherlands.
Freedom of movement for persons -Article 18 EC- Freedom of establishment -Article 43 EC - Direct taxation - Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State.
Case C-470/04.
Reports of Cases
2006 I-07409
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2006:217 |
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Judgment
ECLI:EU:C:2006:525 |
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