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Court of Justice of the European Union · Judgment

C-384/09Prunus SARL and Polonium SA v Directeur des services fiscaux

Decided
2011-05-05
ECLI
ECLI:EU:C:2011:276
CELEX
62009CJ0384
Finality
Final, the decision cannot be appealed

The court's own keywords

Direct taxation - Free movement of capital - Article 64 TFEU - Legal persons established in a non-Member State - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Assessment with regard to overseas countries and territories - Combating tax evasion - Joint and several liability.

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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