- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
ECLI:EU:UNKNOWN:62018CA0405
62018CA0405
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 137/12
(Case C-405/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Tax legislation - Corporation tax - Transfer of a company’s place of effective management to a Member State other than its registered seat - Transfer of tax residency to that other Member State - National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
(2020/C 137/14)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: AURES Holdings a.s.
Defendant: Odvolací finanční ředitelství
Operative part of the judgment
1.Article 49 TFEU must be interpreted as meaning that a company incorporated under the law of a Member State, which transfers its place of effective management to another Member State without that transfer affecting its status as a company incorporated under the law of the first Member State, may rely on that article for the purposes of contesting a refusal in the second Member State to defer losses prior to that transfer;
2.Article 49 TFEU must be interpreted as not precluding legislation of a Member State which excludes the possibility for a company, which has transferred its place of effective management and, as a result, its tax residency to that Member State, from claiming a tax loss incurred, prior to that transfer, in another Member State, in which it has retained its registered seat.
(<span class="note">1</span>) OJ C 301, 27.8.2018.