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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.