OrbitaxECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
|Approved Changes|European Union-Germany
On 18 December 2007, the European Court of Justice (ECJ) gave its decision in the case of Per Gronfeldt und Tatiana Gronfeldt v. Finanzamt Hamburg-Am Tierpark (C-436/06). The Finance Court of Hamburg had requested a preliminary from the ECJ on 20 September 2006 There was no Advocate General's opinion in this case.
The ECJ held that Art. 56 of the EC Treaty…
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