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European Community Tax Law

In the first of a series of articles on European Community tax law Tom O'Shea Lecturer in Tax Law Centre for Commercial Law Studies Queen Mary University of London looks at the taxation of capital gains
The case law of the European Court of Justice (ECJ) concerning the capital gains tax regimes of the EU Member States has consistently followed the pattern established in its general tax jurisprudence. The cases that have come before the ECJ involve both host-State and origin-State situations and consist of a mix of preliminary rulings and infringement cases. This article examines five recent cases from the perspective of 'host' and 'origin' situations.
'Origin' State Situations
X and Y Case...
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