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European Union
Ronny Verest and Gaby Gerards v Belgische Staat (C-489/13)
Judgment
Consideration of the question referred
The existence of a justification for t…
32

Ronny Verest and Gaby Gerards v Belgische Staat (C-489/13)

Judgment of 11 Sept 2014law://eu/cjeu/2013/c-489-13/para_32@2026-11-10

32In the light of that objective, the situation of taxpayers who have acquired immovable property in the Member State of residence is comparable to that of taxpayers who have acquired such a property in another Member State.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-489/13 · ECLI:EU:C:2014:2210
Decided: 11 Sept 2014
Procedure: Preliminary reference · referred by the hof van beroep te Antwerpen (Belgium)
Applicants: Ronny Verest; Gaby Gerards
Defendant: Belgische Staat
Rapporteur: J.-C. Bonichot
Advocate General: N. Jääskinen
Bench: 3 judges
J.L. da Cruz Vilaça, J.-C. Bonichot, A. Arabadjiev
Language: Dutch
Official: CURIA · EUR-Lex 62013CJ0489

Topics

Free movement of capital

History · 1 version

11 Sept 2014Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 3: BJ v État belge (C-241/20)2 provisions; European Commission v Kingdom of Belgium (C-842/19); European Commission v Kingdom of Belgium (C-110/17)4 provisions
Cites 6: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Eric Libert and Others v Gouvernement flamand (C‑197/11) and All Projects & Developments NV and Others v Vlaamse Regering (C‑203/11) (C-197/11, C-203/11); Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12); Pensionsversicherungsanstalt v Peter Brey (C-140/12); Guido Imfeld and Nathalie Garcet v État belge (C-303/12); P. H. Asscher v Staatssecretaris van Financiën (C-107/94)