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Case C-371/10: Judgment of the Court (Grand Chamber) of 29 November 2011 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States — Determination of the amount of tax at the time of the transfer of the place of management — Immediate recovery of the tax — Proportionality)
- CELEX number:
- 62010CA0371
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/11/2011
- Number of pages:
- 1
Judgment of the Court (Grand Chamber) of 29 November 2011.
National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.
Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.
Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.
Case C-371/10.
ECLI identifier: ECLI:EU:C:2011:785
- CELEX number:
- 62010CJ0371
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/11/2011
Opinion of Advocate General Kokott delivered on 8 September 2011.
National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam.
Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands.
Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality.
Case C-371/10.
ECLI identifier: ECLI:EU:C:2011:563
- CELEX number:
- 62010CC0371
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 08/09/2011
Case C-371/10: Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 26 July 2010 — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)
- CELEX number:
- 62010CN0371
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 26/07/2010
- Number of pages:
- 1
Domain: All, CELEX number: 62010C?0371, Search language: English