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Previous	OP 2141-B/2005/1-2 Towards european international tax law	OP 2141-B/2005/1-3 Exploring the future of ability to pay in Europe	OP 2141-B/2005/1-4 Is the Luxembourg capital tax waterproof ?	OP 2141-B/2005/1-5 Taxation of capital gains realised by a belgian resident in case of assignment of a major holding in the capital of a belgian company to a company established in another Member State	OP 2141-B/2005/2-1 Fokus Bank	OP 2141-B/2005/2-2 Safeguarding pension taxation rights in cross - border situations	OP 2141-B/2005/2-3 Abuse of rights, fiscal neutrality and VAT	Next

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Biblioteca del Instituto de Estudios Fiscales

Taxation of capital gains realised by a belgian resident in case of assignment of a major holding in the capital of a belgian company to a company established in another Member State European Court of Justice, 8 June 2004, C-268/03 Jean Van Steenwinckel