The European Commission has decided to refer France to the EU's Court of Justice for discriminatory tax rules on new residential property.

The French rules allow investments in new residential property in France to benefit from accelerated depreciation, but do not allow the same for similar investments abroad. The Commission considers such provisions to be incompatible with the free movement of capital, a fundamental principle of the EU's Single Market. The referral to the EU Court of Justice is the last step in the infringement procedure. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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