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Case C-253/09: Judgment of the Court (First Chamber) of 1 December 2011 — Commission v Republic of Hungary (Failure of a Member State to fulfil obligations — Freedom of movement for persons — Freedom of establishment — Purchase of property for use as a new principal residence — Establishing the basis of assessment for the tax levied on the purchase of real property — Deduction of the value of the residence sold from the value of the residence purchased — Exclusion of that deduction if the property sold is not situated within the national territory)
- CELEX number:
- 62009CA0253
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 01/12/2011
- Number of pages:
- 1
Judgment of the Court (First Chamber) of 1 December 2011.
European Commission v Republic of Hungary.
Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory.
Case C-253/09.
ECLI identifier: ECLI:EU:C:2011:795
- CELEX number:
- 62009CJ0253
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 01/12/2011
Opinion of Mr Advocate General Mazák delivered on 9 December 2010.
European Commission v Republic of Hungary.
Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory.
Case C-253/09.
ECLI identifier: ECLI:EU:C:2010:754
- CELEX number:
- 62009CC0253
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 09/12/2010
Case C-253/09: Action brought on 8 July 2009 — Commission of the European Communities v Republic of Hungary
- CELEX number:
- 62009CN0253
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 08/07/2009
- Number of pages:
- 2
Domain: All, CELEX number: 62009C?0253, Search language: German