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Court of Justice of the European Union · Judgment

C-35/08Grundstücksgemeinschaft Busley and Cibrian Fernandez v Finanzamt Stuttgart-Körperschaften

Decided
2009-10-15
ECLI
ECLI:EU:C:2009:625
CELEX
62008CJ0035
Finality
Final, the decision cannot be appealed

The court's own keywords

Free movement of capital - Immovable property - Income tax - Deductibility of rental losses from the taxable income of a person liable to tax - Application of the decreasing-balance method of depreciation to the costs of acquisition or construction - More favourable tax treatment confined to immovable property situated on the national territory.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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