European Court of Justice (Tenth Chamber)

E. Juhász, President of the Chamber, A. Rosas (Rapporteur) and C. Vajda, (Judges), M. Wathelet, Advocate General.

Judgment delivered 20 March 2014*.

Value added tax – Purchase of shares involving the transfer of interests in immoveable property in Spain – Imposition in Spain of an indirect tax (capital transfer tax) that is distinct from VAT – Directive 77/388 (the Sixth VAT Directive), art. 33.

  The Court of Justice (ECJ) considered whether a Spanish tax on share transactions in real estate companies, whose assets mainly comprised immovable property, breached EU law on VAT.


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.