Court of Justice 3 September 2014, Case C-127/12: Judgment of the Court (Second Chamber) of 3 September 2014 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 21 TFEU and 63 TFEU — EEA Agreement — Articles 28 and 40 — Taxation of inheritances and gifts — Distribution of powers of taxation — Discrimination as between residents and non-residents — Discrimination according to where the immovable property is situated — Burden of proof)

Also known as