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Document 62021CA0414
Case C-414/21: Judgment of the Court (Ninth Chamber) of 10 November 2022 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VP Capital NV v Belgische Staat (Reference for a preliminary ruling — Freedom of establishment — Article 49 and 54 TFEU — Transfer of a company’s registered office to a Member State other than that in which it was incorporated — Recovery of write-downs recorded prior to the transfer — Exemption — Comparability of situations)
Case C-414/21: Judgment of the Court (Ninth Chamber) of 10 November 2022 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VP Capital NV v Belgische Staat (Reference for a preliminary ruling — Freedom of establishment — Article 49 and 54 TFEU — Transfer of a company’s registered office to a Member State other than that in which it was incorporated — Recovery of write-downs recorded prior to the transfer — Exemption — Comparability of situations)
Case C-414/21: Judgment of the Court (Ninth Chamber) of 10 November 2022 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VP Capital NV v Belgische Staat (Reference for a preliminary ruling — Freedom of establishment — Article 49 and 54 TFEU — Transfer of a company’s registered office to a Member State other than that in which it was incorporated — Recovery of write-downs recorded prior to the transfer — Exemption — Comparability of situations)
OJ C 7, 9.1.2023, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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9.1.2023 |
EN |
Official Journal of the European Union |
C 7/8 |
Judgment of the Court (Ninth Chamber) of 10 November 2022 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VP Capital NV v Belgische Staat
(Case C-414/21) (1)
(Reference for a preliminary ruling - Freedom of establishment - Article 49 and 54 TFEU - Transfer of a company’s registered office to a Member State other than that in which it was incorporated - Recovery of write-downs recorded prior to the transfer - Exemption - Comparability of situations)
(2023/C 7/10)
Language of the case: Dutch
Referring court
Hof van Cassatie
Parties to the main proceedings
Appellant: VP Capital NV
Respondent: Belgische Staat
Operative part of the judgment
Article 49 TFEU does not preclude national tax legislation under which increases in value of shares in companies recorded by a company in a Member State, after the transfer of its registered office in that Member State, are treated as being expressed but unrealised capital gains, without taking into account whether those shares gave rise to the recording of write-downs by that company on a date on which it was a taxable resident of another Member State.