European Court of Justice (First Chamber)

A. Tizzano, President of the Chamber, A. Borg Barthet, E. Levits (Rapporteur), M. Berger and S. Rodin (Judges), N. Wahl, Advocate General.

Judgment delivered 23 January 2014*.

Corporation tax – Transfer of an interest in a partnership to a capital company – Book value – Value as part of a going concern – Agreement on the prevention of double taxation – Immediate taxation of unrealised capital gains – Different treatment – Restriction on free movement of capital – Preserving the balanced allocation of powers to impose taxes between the member states – Proportionality.



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