Discriminatory tax treatment of transfer of real estate from the aspect of capital gains tax in the practice of the Court of Justice of the European Union
In this paper the author analyzes the practice of the Court of Justice of the European Union related to the capital gains tax which is payable by residents of Member States in the case of sale of real estate. The aim of the paper is to determine whether and under what conditions restriction of the f...
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| Format: | Article |
| Language: | English |
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University of Novi Sad, Faculty of Law
2017-01-01
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| Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2017/0550-21791702137C.pdf |