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Case C?155/09, Commission v Greece

An interesting case on Arts 12 EC, 18 EC, 39 EC and 43 EC regarding a tax exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase. The Commission argued that Greece had failed to fulfil its obligations under these provisions by, first of all, granting exemption from a Greek tax on the transfer of immovable property solely to persons permanently resident in Greece but not to non-residents who intended to settle in Greece read more

Full post as published by ECJBlog.com on February 04, 2011 (boomark / email).