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Case C-201/24, A.En. Slovensko: Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky (Slovakia) lodged on 13 March 2024 – A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky
- CELEX number:
- 62024CN0201
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 13/03/2024
Case C-318/22, GE Infrastructure Hungary Holding: Judgment of the Court (Ninth Chamber) of 16 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares — Directive 2009/133/EC — Partial division — Purely internal situation — No reduction in share capital — Company holding 100 % of the share capital of the transferring company)
- CELEX number:
- 62022CA0318
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 16/11/2023
Judgment of the Court (Ninth Chamber) of 16 November 2023.
GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.
Case C-318/22.
ECLI identifier: ECLI:EU:C:2023:890
- CELEX number:
- 62022CJ0318
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 16/11/2023
Proposal for a COUNCIL DIRECTIVE on Business in Europe: Framework for Income Taxation (BEFIT)
COM/2023/532 final
- CELEX number:
- 52023PC0532
- Form:
- Proposal for a directive
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the documents Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) and Proposal for a Council Directive on Transfer Pricing
SWD/2023/308 final
- CELEX number:
- 52023SC0308
- Form:
- Impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a COUNCIL DIRECTIVE establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU
SWD/2023/302 final
- CELEX number:
- 52023SC0302
- Form:
- Impact assessment
- Author:
- European Commission, Directorate-General for Taxation and Customs Union
- Date of document:
- 12/09/2023
Case C-827/21, Banca A (Application of the Merger Directive in a domestic situation): Judgment of the Court (Ninth Chamber) of 27 April 2023 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — Banca A v Agenţia Naţională de Administrare Fiscală (ANAF), Preşedintele ANAF (Reference for a preliminary ruling — Directive 2009/133/EC — Article 7 — Merger by absorption — Purely domestic operation — Primacy of EU law outside the scope of EU law — None — Interpretation of EU law outside its scope — Jurisdiction of the Court to deliver preliminary rulings — Condition — EU law made applicable by national law directly and unconditionally)
- CELEX number:
- 62021CA0827
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 27/04/2023
- Number of pages:
- 1
Judgment of the Court (Ninth Chamber) of 27 April 2023.
Banca A v Agenţia Naţională de Administrare Fiscală (ANAF) and Preşedintele ANAF.
Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.
Reference for a preliminary ruling – Directive 2009/133/EC – Article 7 – Merger by absorption – Purely domestic operation – Primacy of EU law outside the scope of EU law – None – Interpretation of EU law outside its scope – Jurisdiction of the Court to deliver preliminary rulings – Condition – EU law made applicable by national law directly and unconditionally.
Case C-827/21.
ECLI identifier: ECLI:EU:C:2023:355
- CELEX number:
- 62021CJ0827
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 27/04/2023
Case C-318/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 12 May 2022 — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
- CELEX number:
- 62022CN0318
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 12/05/2022
- Number of pages:
- 1
Case C-827/21: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 30 December 2021 — Banca A v ANAF, President of ANAF
- CELEX number:
- 62021CN0827
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 30/12/2021
- Number of pages:
- 1
Domain: All, Documents mentioning: 32009L0133, Search language: English