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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)
ECLI:EU:UNKNOWN:62022CA0318
62022CA0318
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Official Journal of the European Union
Series C
C/2024/514
(Case C-318/22, (1) GE Infrastructure Hungary Holding)
(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)
(C/2024/514)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: GE Infrastructure Hungary Holding Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
1.The Court of Justice of the European Union has jurisdiction, on the basis of Article 267 TFEU, to interpret European Union law where that law does not directly govern the situation at issue, but the national legislature has chosen, when transposing the provisions of a directive into national law, to apply the same treatment to purely domestic situations as to those governed by the directive, as it is free to do.
2.Article 8(2) of Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States, must be interpreted as precluding national legislation which makes the benefit of that provision subject to conditions relating to a reduction in the shareholding of the shareholder of the transferring company in that company or to a reduction in the share capital of that company, which are not provided for by that directive.
(1) OJ C 326, 29.8.2022.
ELI: http://data.europa.eu/eli/C/2024/514/oj
ISSN 1977-091X (electronic edition)