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Document 62010CN0126
Case C-126/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 March 2010 — FOGGIA — Sociedade Gestora de Participações Sociais, SA v Secretário de Estado dos Assuntos Fiscais
Case C-126/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 March 2010 — FOGGIA — Sociedade Gestora de Participações Sociais, SA v Secretário de Estado dos Assuntos Fiscais
Case C-126/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 March 2010 — FOGGIA — Sociedade Gestora de Participações Sociais, SA v Secretário de Estado dos Assuntos Fiscais
OJ C 134, 22.5.2010, p. 25–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 10/03/2010
- Date lodged:
- 10/03/2010
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Portuguese
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- request for interpretation 31990L0434 article 11.1 PT A)
- Link
- EUROVOC descriptor:
|
22.5.2010 |
EN |
Official Journal of the European Union |
C 134/25 |
Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 March 2010 — FOGGIA — Sociedade Gestora de Participações Sociais, SA v Secretário de Estado dos Assuntos Fiscais
(Case C-126/10)
2010/C 134/37
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: FOGGIA — Sociedade Gestora de Participações Sociais, SA
Respondent: Secretário de Estado dos Assuntos Fiscais
Intervening Party: Ministério Público
Questions referred
|
(a) |
What are the meaning and effect of Article 11(1)(a) of Directive 90/434/EEC (1) of 23 July 1990 and, in particular, what is the meaning of ‘valid commercial reasons’ and ‘restructuring or rationalisation of the activities’ of companies participating in operations covered by Directive 90/434/EEC ? |
|
(b) |
Is the view taken by the tax authorities, that there are no serious commercial reasons for the acquiring company’s request to transfer tax losses, leading them to conclude that, from the acquiring company’s point of view, there was no apparent commercial interest in acquisition, since the acquired company had developed no activity as a holding company and had no financial holdings, and would consequently transfer only substantial losses, although the merger might represent a positive effect in terms of the cost structure of the group, compatible with that provision of Community law? |
(1) Article 11(1)(a) of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 1990 L 225, p. 1).
