Collected Papers of the Faculty of Law, University of Novi Sad
2017, vol. 51, No. 3 – 2, pp. 1137–1151
Language of the paper: Serbian
Original scientific paper
udk: 336.226.11]:341.645.5:061.1EU
doi: 10.5937/zrpfns51-15048
Author:
Cvjetana Cvjetković, Assistant with Ph.D.
University of Novi Sad
Faculty of Law Novi Sad
c.cvjetkovic@pf.uns.ac.rs
Abstract:
In this paper the author analyzes the practice of the Court of Justice of the European Union related to the capital gains tax which is payable by residents of Member States in the case of sale of real estate. The aim of the paper is to determine whether and under what conditions restriction of the freedoms guaranteed by the primary law of the Union in this area may be justified by the reasons of public interest.
Keywords:
tax discrimination; capital gains tax; Court of Justice of the European Union.