ECJ rules French restrictions on exemption from annual real estate tax violate EC Treaty
Article Abstract:
The European Court of Justice ruled that the 3% tax imposed by France on the market value of immovable property violates the EC Treaty. The French Tax Code imposes the tax on property owners except for French resident companies and treaty-protected nonresident companies.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
France, Property Taxes, Property tax
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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ECJ rules Hungarian HIPA may continue to be applied
Article Abstract:
The European Court of Justice ruled on 11 October 2007 that the Hungarian local business tax HIPA is not prohibited under that Sixth VAT Directive. The Hungarian Act on Local Taxes of 1990 allows municipalities to levy local business taxes.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Hungary, Value-added tax, Local taxation
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Interpretation and construction, Tax law, Tax policy
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