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Document 62018CA0405
Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
OJ C 137, 27.4.2020, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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27.4.2020 |
EN |
Official Journal of the European Union |
C 137/12 |
Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství
(Case C-405/18) (1)
(Reference for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Tax legislation - Corporation tax - Transfer of a company’s place of effective management to a Member State other than its registered seat - Transfer of tax residency to that other Member State - National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
(2020/C 137/14)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Applicant: AURES Holdings a.s.
Defendant: Odvolací finanční ředitelství
Operative part of the judgment
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1. |
Article 49 TFEU must be interpreted as meaning that a company incorporated under the law of a Member State, which transfers its place of effective management to another Member State without that transfer affecting its status as a company incorporated under the law of the first Member State, may rely on that article for the purposes of contesting a refusal in the second Member State to defer losses prior to that transfer; |
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2. |
Article 49 TFEU must be interpreted as not precluding legislation of a Member State which excludes the possibility for a company, which has transferred its place of effective management and, as a result, its tax residency to that Member State, from claiming a tax loss incurred, prior to that transfer, in another Member State, in which it has retained its registered seat. |