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.