In the judgment in UBS Real Estate (joined cases C-478/19 and C-479/19) the Court of Justice ruled on the compatibility with EU law of the provision of Italian law that grants a reduction by one half of the rates of mortgage registration tax and the land registry fee to closed-ended investment funds only, to the exclusion of open-ended investment funds, in the case of transfer of immovable property used for commercial purposes. The ruling is relevant for the justification against restrictive tax measures that is admitted, namely that of combating systemic economic shocks.
A new approach to market freedom’s restrictions. tax advantages for closed-ended investment funds and the free movement of capital / Cinotti, Chiara; Dorigo, Stefano. - In: EU LAW LIVE. - ISSN 2695-9593. - (2022), pp. 1-4.
A new approach to market freedom’s restrictions. tax advantages for closed-ended investment funds and the free movement of capital
Cinotti, Chiara
;
2022
Abstract
In the judgment in UBS Real Estate (joined cases C-478/19 and C-479/19) the Court of Justice ruled on the compatibility with EU law of the provision of Italian law that grants a reduction by one half of the rates of mortgage registration tax and the land registry fee to closed-ended investment funds only, to the exclusion of open-ended investment funds, in the case of transfer of immovable property used for commercial purposes. The ruling is relevant for the justification against restrictive tax measures that is admitted, namely that of combating systemic economic shocks.| File | Dimensione | Formato | |
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