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Document 62011CN0322

    Case C-322/11: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K

    OJ C 252, 27.8.2011, p. 25–25 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    27.8.2011   

    EN

    Official Journal of the European Union

    C 252/25

    Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K

    (Case C-322/11)

    2011/C 252/46

    Language of the case: Finnish

    Referring court

    Korkein hallinto-oikeus

    Parties to the main proceedings

    Appellant: K

    Other parties: Veronsaajien oikeudenvalvontayksikkö, Valtiovarainministeriö

    Question referred

    Must Articles 63 TFEU and 65 TFEU be interpreted as precluding national legislation under which a person with general liability to tax in Finland cannot deduct a loss incurred on the transfer of immovable property situated in France from gains on the transfer of shares taxable in Finland, whereas a person with general liability to tax in Finland may on certain conditions deduct a loss on the transfer of equivalent immovable property situated in Finland from gains on transfer?

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