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Case C-646/15: Judgment of the Court (First Chamber) of 14 September 2017 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) — Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Direct taxation — Freedom of establishment — Freedom to provide services — Free movement of capital — Trust — Trustees — Other legal persons — Meaning — Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State — Determination of the amount of tax due at the time of that transfer — Tax payable immediately — Justification — Proportionality)
ECLI:EU:UNKNOWN:62015CA0646
62015CA0646
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13.11.2017
Official Journal of the European Union
C 382/11
(Case C-646/15) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Direct taxation - Freedom of establishment - Freedom to provide services - Free movement of capital - Trust - Trustees - Other legal persons - Meaning - Tax on gains in value of assets held in trust by reason of the trustees’ place of residence for tax purposes being transferred to another Member State - Determination of the amount of tax due at the time of that transfer - Tax payable immediately - Justification - Proportionality))
(2017/C 382/12)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Trustees of the P Panayi Accumulation & Maintenance Settlements
Defendant: Commissioners for Her Majesty’s Revenue and Customs
Operative part of the judgment
The provisions of the FEU Treaty relating to freedom of establishment preclude, in circumstances, such as those in the main proceedings, where the trustees, under national law, are treated as a single and continuing body of persons, distinct from the persons who may from time to time be the trustees, legislation of a Member State, such as that at issue in the main proceedings, which provides for the taxation of unrealised gains in value of assets held in trust when the majority of the trustees transfer their residence to another Member State, but fails to permit payment of the tax payable to be deferred.
(<span class="note">1</span>) OJ C 48, 8.2.2016.