H&I 2020/399
AURES.Transfer of tax residency. EU law does not preclude national legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer. Court of Justice
CJ 27-02-2020, C-405/18 (Uitspraak), m.nt. Werner Haslehner (AURES Holdings)
- Instantie
Court of Justice of the European Union
- Datum
27 februari 2020
- Zaaknummer
C-405/18
- Noot
Werner Haslehner
- Roepnaam
AURES Holdings
- JCDI
JCDI:ADS228415:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Vennootschapsbelasting / Verliesverrekening
Vennootschapsbelasting / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 27‑02‑2020
Conclusie, Court of Justice of the European Union (Advocate General), 17‑10‑2019
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 19‑06‑2018
Essentie
Judgment of the Court of Justice in the case AURES. Article 49 TFEU must be interpreted as meaning that 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 as a company incorporated under the law of the first Member State, may rely on that article for the purposes of contesting a refusal in the second Member State to defer losses prior to that transfer. Article 49 TFEU must be interpreted as not precluding legislation of a Member State which excludes the ... Verder lezen? Log in om dit document te bekijken.