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A-Brauerei CJEU rules exemption from German real estate transfer tax does not constitute State by Susanne Hemme

By: Hemme, Susanne.
Material type: ArticleArticlePublisher: 2019Subject(s): TRANSMISION DE BIENES | PROPIEDAD INMOBILIARIA | IMPUESTOS | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA In: Tax Notes International v. 93, n. 10, March 11, 2019, p. 1089-1091Summary: In this article, the author discusses the Court of Justice of the European Union's judgment in A-Brauerei - holding that an exemption from Germany's real estate transfer tax should not be considered state aid - and looks at the expected impact of the ruling.
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Disponible también en formato electrónico en la Biblioteca del IEF.

Resumen.

In this article, the author discusses the Court of Justice of the European Union's judgment in A-Brauerei - holding that an exemption from Germany's real estate transfer tax should not be considered state aid - and looks at the expected impact of the ruling.

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