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Case C-405/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62018CN0405
62018CN0405
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Valentina R., lawyer
27.8.2018
EN
Official Journal of the European Union
C 301/18
(Case C-405/18)
(2018/C 301/25)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: AURES Holdings, a.s.
Defendant: Odvolací finanční ředitelství
Questions referred
1.Can the concept of freedom of establishment within the meaning of Article 49 TFEU (1) be held to cover a simple transfer of the place of a company’s management from one Member State to another Member State?
2.If so, is it contrary to Article 49, Article 52 and Article 54 TFEU for national law not to allow an entity from another Member State, when relocating its place of business or place of management to the Czech Republic, to claim a tax loss incurred in that other Member State?
Language of the case: Czech
(1) OJ 2012 C 326, p. 47.