5/10/2023 2:21:01 PM Incompatibility of French non-resident capital gains tax with free of movement of capital confirmed for the past and potentially for the future! By Franck Morhain Victor Camatta In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...
10/7/2022 8:37:02 AM Italian Supreme Court sets aside discriminatory tax framework for non-EU pension funds based on free movement of capital By Giampaolo Genta Simone S. Schiavini A recent Italian Supreme Court decision could have far-reaching consequences for Italian tax provisions on cross-border dividend...
2/28/2022 1:20:09 PM CJEU concludes that Spain's Tax Form 720 violates the free movement of capital By Miguel Pérez The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...
12/16/2020 12:00:00 AM More questions than answers in the Gallaher appeals By Zoe Andrews The Upper Tribunal has decided in the Gallaher case that a number of questions should be referred to the CJEU prior to the end of the...
10/16/2019 12:00:00 AM Freedom to move capital to (or from) overseas territories By Tanja Velling Transfers between the UK and Jersey are, according to the UK Supreme Court, within the scope of the freedom of movement of capital under...