Judgment of the Court (First Chamber), 12 July 2012
European Commission v Kingdom of Spain
Failure of a Member State to fulfil obligations — Articles 18 EC, 39 EC and 43 EC — Articles 28 and 31 of the EEA Agreement — Tax legislation — Transfer abroad of a taxpayer’s residence — Obligation to include any income not yet charged to tax in the tax base for the preceding tax year — Loss of the advantage to be gained by deferring the tax debt
Case C‑269/09
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Judgment
ECLI:EU:C:2012:439 |
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