Judgment of the Court (Third Chamber) of 5 May 2011.
Prunus SARL and Polonium SA v Directeur des services fiscaux.
Reference for a preliminary ruling: Tribunal de grande instance de Paris - France.
Direct taxation - Free movement of capital - Article 64 TFEU - Legal persons established in a non-Member State - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Assessment with regard to overseas countries and territories - Combating tax evasion - Joint and several liability.
Case C-384/09.
Reports of Cases
2011 I-03319
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2010:759 |
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Judgment
ECLI:EU:C:2011:276 |
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