Judgment of the Court (Fifth Chamber) of 13 April 2000.
C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands.
Freedom of establishment - Assets invested in shares in companies established in the taxing Member State - Exemption from wealth tax - Assets invested in shares in companies established in another Member State - No exemption.
Case C-251/98.
Reports of Cases
2000 I-02787
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:1999:502 |
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Judgment
ECLI:EU:C:2000:205 |
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