16. April 2015 Roll-over relief provision infringes EU freedom of establish ... The ECJ has held the roll-over relief provisions allowing deferral of the tax charge on a capital gain from the sale of business property to infringe the freedom of establishment inasmuch as they require reinvestment of the gain in a replacement asset in Germany. Kategorien: From EuropeSchlagwörter: capital gain, roll-over relief, business ...