Request for a preliminary ruling from the Hof van beroep te Antwerpen in the case Verest and Gerards.

Does Article 56 of the EC Treaty preclude the taxation in one Member State, on a basis other than its local cadastral income, of immovable property situated in another Member State which is not rented out, assuming in particular in that case that the local cadastral income is determined in a similar way to the Belgian cadastral income from Belgian immovable property?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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