Case C-603/10

Pelati d.o.o.

v

Republika Slovenija

(Reference for a preliminary ruling from the Upravno sodišče Republike Slovenije)

‛Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Article 11(1)(a) — National legislation under which authorisation must be obtained for the grant of tax advantages — Application for authorisation to be made at least 30 days before the proposed operation is effected’

Summary – Judgment of the Court (Fifth Chamber), 18 October 2012

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Interpretation sought because of the applicability to an internal situation of a provision of European Union law made applicable by national law — Jurisdiction to give that interpretation

   (Art. 267 TFEU)

2. European Union law — Rights conferred on individuals — National rules of procedure — National provision laying down an exclusionary time-limit — Lawfulness — Conditions — Compliance with the principles of equivalence and effectiveness

3. Approximation of laws — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434 — National legislation making the grant of tax advantages subject to authorisation — Legislation setting a time-limit for submitting the application for authorisation — Lawfulness — Conditions

   (Council Directive 90/434, Art. 11(1)(a))

1.  See the text of the decision.

   (see paras 18-20)

2.  See the text of the decision.

   (see paras 23, 30)

3.  Article 11(1)(a) of Directive 90/434 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States must be interpreted as not precluding national legislation under which the grant of the tax advantages applicable to a division in accordance with that directive is subject to the condition that the application relating to that operation is submitted within a specified period. However, the details of the implementation of that period, and more particularly the determination of its starting-point of the period, must be sufficiently precise, clear and foreseeable to enable taxpayers to ascertain their rights and enjoy the tax advantages provided for by that directive.

   (see para. 37, operative part)

Case C-603/10

Pelati d.o.o.

v

Republika Slovenija

(Reference for a preliminary ruling from the Upravno sodišče Republike Slovenije)

‛Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Article 11(1)(a) — National legislation under which authorisation must be obtained for the grant of tax advantages — Application for authorisation to be made at least 30 days before the proposed operation is effected’

Summary – Judgment of the Court (Fifth Chamber), 18 October 2012

1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Interpretation sought because of the applicability to an internal situation of a provision of European Union law made applicable by national law — Jurisdiction to give that interpretation

   (Art. 267 TFEU)

2. European Union law — Rights conferred on individuals — National rules of procedure — National provision laying down an exclusionary time-limit — Lawfulness — Conditions — Compliance with the principles of equivalence and effectiveness

3. Approximation of laws — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Directive 90/434 — National legislation making the grant of tax advantages subject to authorisation — Legislation setting a time-limit for submitting the application for authorisation — Lawfulness — Conditions

   (Council Directive 90/434, Art. 11(1)(a))

1.  See the text of the decision.

   (see paras 18-20)

2.  See the text of the decision.

   (see paras 23, 30)

3.  Article 11(1)(a) of Directive 90/434 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States must be interpreted as not precluding national legislation under which the grant of the tax advantages applicable to a division in accordance with that directive is subject to the condition that the application relating to that operation is submitted within a specified period. However, the details of the implementation of that period, and more particularly the determination of its starting-point of the period, must be sufficiently precise, clear and foreseeable to enable taxpayers to ascertain their rights and enjoy the tax advantages provided for by that directive.

   (see para. 37, operative part)