Case C-292/16

DECISION

Title: Judgment of the Court (First Chamber) of 23 November 2017. Proceedings brought by A Oy. Request for a preliminary ruling from the Helsingin hallinto-oikeus. Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place. Case C-292/16.
ECLI identifier: ECLI:EU:C:2017:888
Judge-Rapporteur: Fernlund
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

Summary

22/01/2018

Title: Judgment of the Court (First Chamber) of 23 November 2017. Proceedings brought by A Oy. Request for a preliminary ruling from the Helsingin hallinto-oikeus. Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place. Case C-292/16.
ECLI identifier: ECLI:EU:C:2017:888
Judge-Rapporteur: Fernlund
Type of procedure: Reference for a preliminary ruling

23/11/2017

Title: Opinion of Advocate General Kokott delivered on 13 July 2017. Proceedings brought by A Oy. Request for a preliminary ruling from the Helsingin hallinto-oikeus. Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place. Case C-292/16.
ECLI identifier: ECLI:EU:C:2017:555
Advocate General: Kokott

13/07/2017

Title: Case C-292/16: Request for a preliminary ruling from the Helsingin hallinto-oikeus (Finland) lodged on 25 May 2016 — A Oy

25/07/2016