European Court of Justice (Third Chamber)

M. Ilešič, President of the Chamber, A. Ó Caoimh, C. Toader, E. Jarašiūnas and C.G. Fernlund (Rapporteur), (Judges), N. Jääskinen, Advocate General

Judgment delivered 21 May 2015*

Reference for a preliminary ruling – Taxation – Freedom of establishment – Treaty on the Functioning of the European Union art. 49 – Restrictions – Staggered recovery of tax on unrealised capital gains – Preservation of allocation of powers of taxation between member states – Proportionality.

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