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Case C-201/24, A.En. Slovensko: Order of the Court (Sixth Chamber) of 28 April 2025 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky – Slovakia) – A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court)
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62024CB0201
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Official Journal of the European Union
C series
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C/2025/3858
21.7.2025
(Case C-201/24,
(Reference for a preliminary ruling - Approximation of laws - Common system of taxation applicable to companies - Directive 2009/133/EC - National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State - Article 4(1) and Article 9 - Requirement that capital gains resulting from a transfer of assets not be subject to tax - Purely internal situation - Jurisdiction of the Court)
(C/2025/3858)
Language of the case: Slovak
Referring court
Parties to the main proceedings
Appellant: A.En. Slovensko s.r.o.
Respondents: Úrad pre vybrané hospodárske subjekty, Finančné riaditeľstvo Slovenskej republiky
Operative part of the order
The Court of Justice of the European Union clearly lacks jurisdiction to answer the questions referred by the Najvyšší správny súd Slovenskej republiky (Supreme Administrative Court of the Slovak Republic), by decision of 29 February 2024 (Case C-201/24).
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(1) OJ C, C/2024/3895.
ELI: http://data.europa.eu/eli/C/2025/3858/oj
ISSN 1977-091X (electronic edition)
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