Tribunal de Justicia de la Unión Europea

Fecha: 28-Jun-1988

(Reference for a preliminary ruling by order of the Bundesfinanzhof (Germany)) (Freedom of movement for workers – Tax legislation – Income tax – National rules restricting recognition of rental income losses from immovable property situated in another Member State) 1.This case raises once more the issue of how Community law affects the tax situatio...

Fecha: 06-Jun-1988

(Reference for a preliminary ruling from the Bundesfinanzhof (Germany)) (Fundamental freedoms— Delimitation— Freedom of establishment— Article49 TFEU— Free movement of capital— Article63 TFEU— Inheritance tax— Acquisition by inheritance of a shareholding, forming part of the private assets of the testator, as sole shareholder in a capital company w...