Judgment of the Court (Fourth Chamber), 6 September 2012
DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts
Reference for a preliminary ruling from the tribunal administratif (Luxembourg)
Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest
Case C‑380/11
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2012:552 |
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