Judgment of the Court of Justice in the case X.

Article 49 of the TFEU must be interpreted as meaning that it does not preclude the tax legislation of a Member State which, in principle, exempts capital gains on holdings for business purposes from corporation tax and, by the same token, excludes the deduction of capital losses on such holdings, even where those capital losses are due to currency losses.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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