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Document 62010CA0371
Case C-371/10: Judgment of the Court (Grand Chamber) of 29 November 2011 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States — Determination of the amount of tax at the time of the transfer of the place of management — Immediate recovery of the tax — Proportionality)
Case C-371/10: Judgment of the Court (Grand Chamber) of 29 November 2011 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States — Determination of the amount of tax at the time of the transfer of the place of management — Immediate recovery of the tax — Proportionality)
Case C-371/10: Judgment of the Court (Grand Chamber) of 29 November 2011 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated — Freedom of establishment — Article 49 TFEU — Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States — Determination of the amount of tax at the time of the transfer of the place of management — Immediate recovery of the tax — Proportionality)
IO C 32, 4.2.2012, p. 9–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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4.2.2012 |
EN |
Official Journal of the European Union |
C 32/9 |
Judgment of the Court (Grand Chamber) of 29 November 2011 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam
(Case C-371/10) (1)
(Transfer of a company’s place of effective management to a Member State other than that in which it is incorporated - Freedom of establishment - Article 49 TFEU - Taxation of unrealised capital gains relating to the assets of a company transferring its place of management between Member States - Determination of the amount of tax at the time of the transfer of the place of management - Immediate recovery of the tax - Proportionality)
2012/C 32/14
Language of the case: Dutch
Referring court
Gerechtshof te Amsterdam
Parties to the main proceedings
Applicant: National Grid Indus BV
Defendant: Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam
Re:
Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Article 43 EC (now Article 49 TFEU) — National tax legislation providing for immediate taxation on exit for companies transferring their place of management or assets to another Member State
Operative part of the judgment
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1. |
A company incorporated under the law of a Member State which transfers its place of effective management to another Member State, without that transfer affecting its status of a company of the former Member State, may rely on Article 49 TFEU for the purpose of challenging the lawfulness of a tax imposed on it by the former Member State on the occasion of the transfer of the place of effective management. |
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2. |
Article 49 TFEU must be interpreted as:
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