Judgment of the Court (Third Chamber), 19 July 2012

Veronsaajien oikeudenvalvontayksikkö v A Oy

Reference for a preliminary ruling from the Korkein hallinto-oikeus

Direct taxation — Freedom of establishment — Free movement of capital — EEA Agreement — Articles 31 and 40 — Directive 2009/133/EC — Scope — Exchange of shares between a company established in a Member State and a company established in a third State party to the EEA Agreement — Refusal of a tax advantage — Agreement on mutual administrative assistance in the field of taxation

Case C-48/11

Reports of Cases

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