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Court of Justice of the European Union · Judgment

C-470/04N v Inspecteur van de Belastingdienst Oost/kantoor Almelo

Decided
2006-09-07
ECLI
ECLI:EU:C:2006:525
CELEX
62004CJ0470
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of movement for persons -Article 18 EC- Freedom of establishment -Article 43 EC - Direct taxation - Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State.

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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