Judgment of the Court (First Chamber) of 23 November 2017
Proceedings brought by A Oy
Request for a preliminary ruling from the Helsingin hallinto-oikeus
Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place
Case C-292/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2017:555 |
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Judgment
ECLI:EU:C:2017:888 |
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