Judgment of the Court (Second Chamber) of 3 September 2014
European Commission v Kingdom of Spain
Failure of a Member State to fulfil obligations — Free movement of capital — Articles 21 TFEU and 63 TFEU — EEA Agreement — Articles 28 and 40 — Taxation of successions and donations — Distribution of powers of taxation — Discrimination as between residents and non-residents — Discrimination according to where the immovable property is situated — Burden of proof
Case C‑127/12
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published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)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:2014:2130 |
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