C-589/13Proceedings brought by F.E. Familienprivatstiftung Eisenstadt

Domstolens egne nøkkelord

Reference for a preliminary ruling — Free movement of capital — Article 56 EC — Interim taxation of capital gains and income from the disposal of holdings by a national foundation — Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention.

Tolker