Court of Justice

descriptionPublicationkeyboard_double_arrow_right Article 15 Jul 2020 English Publisher:IBFDJournal:European Taxation, volume 61 (issn: 0014-3138, eissn: 2352-9199,

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Authors: T. Morales;

Court of Justice

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Abstract

This overview highlights the ECJ’s decisions on (i) the difference in tax treatment applicable to capital gains arising from the sale of immovable property between resident and non-resident taxpayers and (ii) the General Court's decisions on the compatibility of transfer pricing arrangements between companies within the Amazon group and the intra-group financing structures between Engie's companies with State aid rules.

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