Official Journal of the European Union

C 301/18

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství

(Case C-405/18)

(2018/C 301/25)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: AURES Holdings, a.s.

Defendant: Odvolací finanční ředitelství

Questions referred


Can the concept of freedom of establishment within the meaning of Article 49 TFEU (1) be held to cover a simple transfer of the place of a company’s management from one Member State to another Member State?


If so, is it contrary to Article 49, Article 52 and Article 54 TFEU for national law not to allow an entity from another Member State, when relocating its place of business or place of management to the Czech Republic, to claim a tax loss incurred in that other Member State?

(1)  OJ 2012 C 326, p. 47.