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Document 62019CN0558
Case C-558/19
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Sixth Chamber) of 8 October 2020. Impresa Pizzarotti & C SpA Italia Sucursala Cluj v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili. Request for a preliminary ruling from the Tribunalul Cluj. Reference for a preliminary ruling – Articles 49 and 63 TFEU – Freedom of establishment – Free movement of capital – Calculation of the taxable income of companies – Persons having a relationship of interdependence – Unusual advantage granted by a resident branch to a non-resident company – Correction of the taxable income of the branch of a non-resident company – No correction of taxable income in the event of an identical advantage granted by a branch to a resident company – Principle of free competition – Restriction on freedom of establishment – Justification – Balanced allocation of the power to tax between Member States – Proportionality. Case C-558/19.
- ECLI identifier
- ECLI:EU:C:2020:806
- Judge-Rapporteur
- Jääskinen
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/10/2020
CASE BROUGHT
- Title
- Case C-558/19: Request for a preliminary ruling from Tribunalul Cluj (Romania) lodged on 23 July 2019 — Impresa Pizzarotti & C SPA Italia Sucursala Cluj v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili
04/11/2019