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Spain: Commission decides to refer Spain to the Court of Justice over two tax provisions
Planet Labor, 18 January 2006, n°60 - www.planetlabor.com

The European Commission has decided to refer Spain to the Court of Justice over its taxation of non-residents’ employment-related income and over its taxation of non-residents’ capital gains realized on the sale of Spanish immovable property. The Commission considers that Spanish tax legislation in these two areas fails to conform to the EC Treaty requirements, in particular to the non-discrimination principle. (Ref 0643)

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