C. Baars v. Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem

Case C-251/98, 2000 E.C.R I-02787

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C. Baars v. Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem

European Union Court of Justice
Case C-251/98, 2000 E.C.R I-02787

Facts

C. Baars was a Dutch citizen who resided in the Netherlands and owned all of the shares in an Irish company established in Ireland. A request was made for a preliminary ruling from the European Union Court of Justice on the question of whether Baars’s investment in his company was protected by the freedom of establishment or by the free movement of capital under the Treaty on the Functioning of the European Union (TFEU).

Rule of Law

Issue

Holding and Reasoning (Per curiam)

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European Union Law

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