Judgment of the Court (First Chamber), 19 December 2012

3D I Srl v Agenzia delle Entrate — Ufficio di Cremona

Reference for a preliminary ruling from the Commissione tributaria regionale di Milano (Italy)

Taxation — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets — Deferral of taxation — Requirement that a reserve fund for the suspended tax corresponding to the value of the capital gains obtained be carried over in the balance sheet of the transferring company

Case C‑207/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)