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home / Rassegna di giurisprudenza / News del mese / Diritto Internazionale e Comunitario / Stock exchange: clarifications..

27/11/2019
Stock exchange: clarifications on the taxation of capital gains


argomento: News del mese - Diritto Internazionale e Comunitario

PAROLE CHIAVE: stock exchange - taxation - capital gains

On 18 September 2019, in the ruling concerning joined cases C-662/18 and C-672/18, the E.U. Court of Justice concluded that as part of a securities exchange transaction, the capital gain relating to the securities traded and the same tax treatment must be applied in tax deferral and to that deriving from the sale of the securities received in exchange, with reference to both the tax rate and the [continua ..]

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