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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Grundstücksgemeinschaft Busley-Cibrian v Finanzamt Stuttgart-Körperschaften (ECJ Case C-35/08)
A brother and sister had Spanish citizenship but lived in Germany. On the death of their father they inherited a house in Spain from which they received rental income. Under German law this income received less favourable tax treatment than would have been the case if the house had been situated in Germany. They appealed and the case was referred to the ECJ for rulings on Article 56 of the EC Treaty.
The ECJ held that Article 56 'precludes income tax legislation of a Member State under which natural...

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