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

Domstolens egne nøkkelord

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.

Tolker