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Case C-113/20: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 28 February 2020 — Slovenský plynárenský priemysel, a.s. v Finančné riaditel’stvo Slovenskej republiky
ECLI:EU:UNKNOWN:62020CN0113
62020CN0113
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16.11.2020
Official Journal of the European Union
C 390/17
(Case C-113/20)
(2020/C 390/24)
Language of the case: Slovak
Referring court
Parties to the main proceedings
Applicant: Slovenský plynárenský priemysel, a.s.
Defendant: Finančné riaditel’stvo Slovenskej republiky
By order of 1 October 2020, the Court (Sixth Chamber) ruled as follows:
Council Directive 90/435/EEC (1) of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States does not apply in a situation in which in which the tax authorities of a Member State recover from the taxpayer unpaid corporation tax in respect of a tax period preceding the accession of that Member State to the European Union by means of a tax adjustment issued after that accession.
(1) OJ 1990 L 225, p. 6.