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Judgment of the Court (Third Chamber) of 1 December 2005 in Case C-213/04: Reference for a preliminary ruling from the Oberster Gerichtshof (Austria) Ewald Burtscher v Josef Stauderer (Free movement of capital — Article 56 EC — Declaration procedure in respect of the acquisition of built-on land — Retroactive invalidity of the transaction if declaration by the purchaser is submitted after the due date)
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