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Court of Justice of the European Union · Judgment

C-72/09Établissements Rimbaud SA v Directeur général des impôts and Directeur des services fiscaux d’Aix-en-Provence

Decided
2010-10-28
ECLI
ECLI:EU:C:2010:645
CELEX
62009CJ0072
Finality
Final, the decision cannot be appealed

The court's own keywords

Direct taxation - Free movement of capital - Legal persons established in a non-member State belonging to the European Economic Area - Ownership of immovable property located in a Member State - Tax on the market value of that property - Refusal of exemption - Combating tax evasion - Assessment in the light of the EEA Agreement.

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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