000 01280nab a2200289 c 4500
999 _c140389
_d140389
003 ES-MaIEF
005 20220711132917.0
007 ta
008 190409t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _965832
_aHemme, Susanne
245 0 _aA-Brauerei
_bCJEU rules exemption from German real estate transfer tax does not constitute State
_c by Susanne Hemme
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn 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.
650 4 _948592
_aTRANSMISION DE BIENES
650 4 _948169
_aPROPIEDAD INMOBILIARIA
650 4 _947460
_aIMPUESTOS
650 4 _925193
_aALEMANIA
650 4 _948611
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650 4 _948644
_aUNION EUROPEA
650 4 _947570
_aJURISPRUDENCIA
773 0 _9159960
_oOP 138-Bis/2019/93/10
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 93, n. 10, March 11, 2019, p. 1089-1091
942 _cART