Court of Justice 21 March 2013, C‑322/11 (K.)

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European Union · · · Cited by 5 · 21-03-2013

OPINION OF ADVOCATE GENERAL MENGOZZI delivered on 21 March 2013 ( 1 ) Case C‑322/11 K (Request for a preliminary ruling from the Korkein hallinto-oikeus (Finland)) ‛Articles 56 EC and 58 EC — Free movement of capital — Tax legislation which does not allow a person with unlimited tax liability to deduct the loss on the sale of immoveable property situated in another Member State from the profit on

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