Case C-707/20

DECISION

Title: Judgment of the Court (Third Chamber) of 16 February 2023. Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat. Case C-707/20.
ECLI identifier: ECLI:EU:C:2023:101
Judge-Rapporteur: Jääskinen
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

16/02/2023

Title: Opinion of Advocate General Rantos delivered on 8 September 2022. Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs. Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber). Reference for a preliminary ruling – Direct taxation – Corporate income tax – Articles 49, 63 and 64 TFEU – Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies – Company resident for tax purposes in one Member State having a parent company resident for tax purposes in another Member State and a sister company resident for tax purposes in a third country – Disposal of intellectual property rights of the company resident for tax purposes in a Member State to its sister company resident for tax purposes in a third country – Disposal by the company resident for tax purposes in a Member State of shares in one of its subsidiaries to its parent company resident for tax purposes in another Member State – Consideration equal to the market value of the assets transferred – Exemption from tax or imposition of tax depending on the State in which the beneficiary company has its seat. Case C-707/20.
ECLI identifier: ECLI:EU:C:2022:654
Advocate General: Rantos

08/09/2022

Title: Case C-707/20: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 30 December 2020 — Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs

29/03/2021