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Case C-322/11: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K
ECLI:EU:UNKNOWN:62011CN0322
62011CN0322
June 28, 2011
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Valentina R., lawyer
27.8.2011
Official Journal of the European Union
C 252/25
(Case C-322/11)
2011/C 252/46
Language of the case: Finnish
Referring court
Parties to the main proceedings
Appellant: K
Other parties: Veronsaajien oikeudenvalvontayksikkö, Valtiovarainministeriö
Question referred
Must Articles 63 TFEU and 65 TFEU be interpreted as precluding national legislation under which a person with general liability to tax in Finland cannot deduct a loss incurred on the transfer of immovable property situated in France from gains on the transfer of shares taxable in Finland, whereas a person with general liability to tax in Finland may on certain conditions deduct a loss on the transfer of equivalent immovable property situated in Finland from gains on transfer?
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