Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62011CN0048

    Case C-48/11: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 2 February 2011 — Veronsaajien oikeudenvalvontayksikkö

    SL C 103, 2.4.2011, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    2.4.2011   

    EN

    Official Journal of the European Union

    C 103/17

    Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 2 February 2011 — Veronsaajien oikeudenvalvontayksikkö

    (Case C-48/11)

    2011/C 103/30

    Language of the case: Finnish

    Referring court

    Korkein hallinto-oikeus

    Parties to the main proceedings

    Applicant: Veronsaajien oikeudenvalvontayksikkö

    Defendant: A Oy

    Question referred

    Is an exchange of shares in which a Finnish limited company transfers to a Norwegian company (in the corporate form of an aksjeselskap [public limited company]) shares of a company which it owns and receives as consideration shares issued by the Norwegian company to be treated in taxation (taking account of Articles 31 and 40 of the EEA Agreement) neutrally in the same way as if the exchange of shares were between domestic companies or companies with their seat in Member States of the European Union?

    Top