16.11.2020   

EN

Official Journal of the European Union

C 390/17


Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 28 February 2020 — Slovenský plynárenský priemysel, a.s. v Finančné riaditel’stvo Slovenskej republiky

(Case C-113/20)

(2020/C 390/24)

Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties to the main proceedings

Applicant: Slovenský plynárenský priemysel, a.s.

Defendant: Finančné riaditel’stvo Slovenskej republiky

By order of 1 October 2020, the Court (Sixth Chamber) ruled as follows:

Council Directive 90/435/EEC (1) of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States does not apply in a situation in which in which the tax authorities of a Member State recover from the taxpayer unpaid corporation tax in respect of a tax period preceding the accession of that Member State to the European Union by means of a tax adjustment issued after that accession.


(1)  OJ 1990 L 225, p. 6.