Hearings
European Union
19 Dec 2012 (Case C-207/11); EU:C:2012:818; [2012] CN 264, ECJ
3D I Srl v Agenzia delle Entrate – Ufficio di Cremona
Subject Matter
EUROPEAN UNION — Revenue — Capital gains tax — Transfer of assets — Common system of taxation — Deferral of taxation — Council Directive 90/434/EEC, arts 2, 4, 9