Judgment of the Court (First Chamber), 23 January 2014
DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte
Request for a preliminary ruling from the Finanzgericht Hamburg
Taxation — Corporation tax — Transfer of an interest in a partnership to a capital company — Book value — Value as part of a going concern — Agreement on the prevention of double taxation — Immediate taxation of unrealised capital gains — Different treatment — Restriction on free movement of capital — Preserving the balanced allocation of powers to impose taxes between the Member States — Proportionality
Case C‑164/12
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Judgment
ECLI:EU:C:2014:20 |
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